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A Practitioner's Guide to Wills 5th ed



  


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EU Cross-Border Succession Law

Edited by: Stefania Bariatti, Ilaria Viarengo, Francesca C. Villata

ISBN13: 9781785365294
Published: June 2022
Publisher: Edward Elgar Publishing Limited
Country of Publication: UK
Format: Hardback
Price: £210.00



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With cross-border successions becoming increasingly common in the context of the European Union, this timely book offers a systematic practical analysis of how cross-border successions should be treated, including examination of which courts may establish jurisdiction over succession disputes and which law governs such disputes.

Key Features:

  • Practical analysis of the provisions of the EU Succession Regulation
  • Consideration of issues at the intersection between cross-border successions and taxation
  • Analysis of the specificities of the European Certificate of Succession and its interface with national laws
  • Study of cross-border successions in the context of both estate planning and the opening and liquidation of a succession
  • Contextualization of the EU Succession Regulation in the framework of the national law and practice of several EU Member States

A comprehensive study of EU cross-border succession law with global reach, this book is an invaluable source of reference and guidance for practitioners specialising in estate planning, family law and property law, including judges, notaries, tax specialists and lawyers. Scholars of European succession law and conflict of laws will also find this book’s critical analysis an instrumental tool in their research.

Subjects:
Wills and Probate
Contents:
Preface
List of abbreviations
PART I: THE SCOPE OF APPLICATION OF THE EU SUCCESSION REGULATION
1. Definition of succession
Peter Kindler
2. Succession and family law
Anna Reis
3. Succession and trust
Daniele Muritano
4. Succession and property rights
Zeno Crespi Reghizzi
5. Succession and company law
David Paulus
6. The EU succession regulation and third countries
Stefania Bariatti
PART II: DETERMINING THE APPLICABLE LAW UNDER THE EU SUCCESSION REGULATION
7. The law applicable to the succession: Objective connecting factors
Peter Kindler
8. The notion of habitual residence in Recitals 23 and 24
Michael Kränzle
9. Applicable law: choice of law
Ilaria Viarengo
10. Renvoi
Luigi Fumagalli
11. States with more than one legal system
Alegría Borrás
12. The scope of applicable law and problems of commorientes and estates without heirs
Daniele Muritano
13. Acceptance and waiver of the succession
Daniele Muritano
14. The exceptions to the application of the lex successionis
Francesca C. Villata
PART III: DETERMINING JURISDICTION UNDER THE EU SUCCESSION REGULATION
15. Jurisdiction in succession matters: General rules and choice of court
Ilaria Queirolo
PART IV: RECOGNITION AND ENFORCEMENT OF JUDGMENTS AND OTHER INSTRUMENTS UNDER THE EU SUCCESSION REGULATION
16. Recognition and enforcement of foreign decisions in cross-border succession matters
Francesco Pesce and Stefano Dominelli
17. Authentic instruments and court settlements 285
Giulia Vallar
PART V: THE EUROPEAN CERTIFICATE OF SUCCESSION
18. The European certificate of succession: creation, purpose, contents, and effects 308
Carlo Alberto Marcoz
19. The European certificate of succession: issuance procedure 327
Carlo Alberto Marcoz
20. The European certificate of succession: Redress procedure and suspension of the effects of the
certificate 345
Carlo Alberto Marcoz
PART VI: CROSS-BORDER SUCCESSIONS AND TAXATION
21. Cross-border issues related to inheritance tax from the EU perspective
Raul-Angelo Papotti and Sonia Velasco
22. Tax aspects of cross-border successions: Notarial problems
Daniele Muritano
PART VII: THE IMPACT OF THE EU SUCCESSION REGULATION ON THE NATIONAL LAWS ON CROSS-BORDER SUCCESSION
23. The impact of the EU succession regulation on Belgian law
Elise Goossens
24. Private international law of succession England and Wales
Richard Frimston and Andrew Godfrey
25. The French cross-border succession law
Cyril Nourissat
26. The implementation of the EU succession regulation in Germany: A concise assessment of the ‘international succession law procedure act (ISLPA)’
Peter Kindler
27. Private international law of succession – Italy
Giulio Peroni
28. Private international law of succession – Northern Ireland
Michael Graham
29. Private international law of succession – Scotland
Paul Beaumont and Jayne Holliday
30. Changes in Spanish law as a consequence of the EU succession regulation
Lorenzo Prats Albentosa and Isidoro Calvo Vidal
31. Remarks on the impact of the EU succession regulation on Swiss-EU successions
Gian Paolo Romano
32. Effects of the EU succession regulation on wills and successions connected with the United States
Cristina M. Mariottini
Index