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Erbschaft-/Schenkungsteuer fällt immer an, wenn Vermögen ohne Gegenleistung übertragen wird und der Wert des Vermögens bestimmte Freibeträge übersteigt. Diese Beträge hängen vom Verwandtschaftsverhältnis zwischen Schenker und Beschenktem ab.
In diesem Beitrag lesen Sie u.a.:
- welche Vermögensübertragungen besteuert werden;
- welche Übertragungen steuerfrei bleiben;
- wie hoch die persönlichen Freibeträge abhängig vom Verwandtschaftsverhältnis...
Author
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Español
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El órgano judicial penal y el penalista académico, a diferentes niveles de abstracción, persiguen un mismo objetivo. El primero tiene que dar con la mejor solución del caso. El segundo, sin referirlo a un caso en concreto, tiene que ofrecer la regla que proporcione la mejor solución de un grupo de casos. Ahora bien, ¿Cuál es la mejor solución y cómo se construye la mejor regla? Los estudios que se recogen en este volumen responden al intento...
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English
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"The Hemp Handbook: Understanding the Laws of Hemp, CBD, and Marijuana" is an enlightening guide penned by renowned attorney Mark Nicholson. With his legal experience, Nicholson navigates the complex landscape of laws governing hemp, CBD, and marijuana.
The book serves as a vital resource for anyone interested in understanding the intricacies of the rapidly evolving cannabis industry. From growers and consumers to entrepreneurs and investors, Nicholson's...
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El libro documenta un hecho histórico nunca antes revelado en sus detalles: la estrategia que determinó la extradición del expresidente Alberto Fujimori al Perú. El relato se ubica entre los años 2005 y 2006, periodo en que Fujimori abandonó territorio japonés luego de casi cinco años de permanencia, para aterrizar intempestivamente en Chile el 6 de noviembre de 2005.
Al dejar su cómoda residencia en Japón, el entonces prófugo Fujimori...
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English
Description
A collaboration between an attorney and an animal protection advocate, this work utilizes the extremely controversial and high-profile "crush video" case, US v. Stevens, to explore how American society attempts to balance the protection of free speech and the prevention of animal cruelty. Starting from the detailed case study of a single prominent ruling, the authors provide a masterful survey of important issues facing society in the area of animal...
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Get the Summary of Ann Rule's Heart Full of Lies in 20 minutes. Please note: This is a summary & not the original book. "Heart Full of Lies" delves into the perplexing murder case that shook the serene "Oregon Alps." In 2000, district attorney Dan Ousley faced a confounding murder in Wallowa County, where undersheriff Rich Stein discovered a body by the Lostine River. Liysa Ann Northon, the wife of the deceased, claimed self-defense against her husband,...
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English
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Single-parent families succeed. Within these families children thrive, develop, and grow, just as they do in a variety of family structures. Tragically, they must do so in the face of powerful legal and social stigma that works to undermine them.
As Nancy E. Dowd argues in this bold and original book, the justifications for stigmatizing single-parent families are founded largely on myths, myths used to rationalize harshly punitive social policies....
Author
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English
Description
An examination of the forces and events that led to the most successful organized crime control initiatives in American history
Since Prohibition, the Mafia has captivated the media and, indeed, the American imagination. From Al Capone to John Gotti, organized crime bosses have achieved notoriety as anti- heroes in popular culture. In practice, organized crime grew strong and wealthy by supplying illicit goods and services and by obtaining control...
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The author of “Ill-Gotten Gains” uses philosophy and psychology to examine how human behavior can be questioned under criminal law.
Henri plans a trek through the desert. Alphonse, intending to kill Henri, puts poison into his canteen. Gaston also intends to kill Henri but has no idea what Alphonse has been up to. He puncture's Henri's canteen, and Henri dies of thirst. Who has caused Henri's death? Was it Alphonse? Gaston? Or neither?
Strange...
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Español
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Catear Derecho Constitucional en la educación superior es una experiencia capaz de hacerte llorar a moco tendido, pero tras una breve lectura puedes terminar cogiéndole aprecio a dicha asignatura, hasta cariño si me apuras.
Mediante una combinación de anécdotas personales, teoría resumida que te resultaría un auténtico tostón si la tuvieras que estudiar en un manual jurídico, y respuestas a cuestiones de actualidad utilizando nuestra Constitución...
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English
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With the popularity of crime dramas like CSI focusing on forensic science, and increasing numbers of police and prosecutors making wide-spread use of DNA, high-tech science seems to have become the handmaiden of law enforcement. But this is a myth,asserts law professor and nationally known expert on police profiling David A. Harris. In fact, most of law enforcement does not embrace science-it rejects it instead, resisting it vigorously. The question...
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English
Description
The question of whether dogs should be allowed off the leash in public places has become a major political issue in cities and suburbs across the United States. In the last two decades, "leash-law disputes" have burst upon the political scene and have been debated with an intensity usually reserved for such hot-button issues as abortion and gun rights. This book investigates what has changed in American community life, social mores, and the relationship...
13) Crimes of Honor: Formal and Informal Adjudicatory Systems in India and Pakistan to Enforce and Co
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Language
English
Description
This study presents a comparative analysis of the formal and informal legal systems in India and Pakistan in relation to honour crimes. The two countries share a common historical context that is reflected in their socio-cultural ethos. This study analyses the commonalities in their historical contexts, the invasion of the subcontinent, the intrusion and inclusion of foreign settlers, and the factors that contributed towards the creation and maintenance...
Author
Language
Deutsch
Description
Gefängnisse – oder "Knäste", wie deren "Bewohner" sagen – sind eine geschlossene Gesellschaft. Aus ihnen dringt im Allgemeinen wenig nach draußen. Daher und auch angesichts fehlender "Tage der offenen Tür" haben viele Menschen nur eine vage Vorstellung davon, was sich hinter den Mauern deutscher Anstalten tatsächlich abspielt. Stattdessen wird der Eindruck vom Strafvollzug in der Öffentlichkeit durch Serien geprägt. Dabei handelt es sich...
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Español
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La violación es una realidad devastadora que afecta a individuos en todo el mundo, dejando cicatrices tanto a nivel físico como emocional. Este fenómeno va más allá de lo individual, permeando las estructuras culturales y sociales, y desafiando la percepción de la seguridad y la equidad en las comunidades. La literatura y los relatos han surgido como poderosas herramientas para explorar y dar voz a las experiencias de quienes han enfrentado...
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Español
Description
La invasión de Rusia a Ucrania es una cuestión de índole ética y moral, ya que hay líderes que no ven la muerte de civiles como crímenes de lesa humanidad y se escudan en sus contradicciones y el poder de las armas.Es deprimente ver como se presenta tanta irracionalidad al querer "ayudar" a una nación agredida entregándole armas.La violencia no se debe resolver con violencia, ya que la población civil que nada tiene que ver con la locura...
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English
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Dear reader,
I am very happy that you have found your way to 'The binary secret'. First, I would like to briefly introduce myself: My name is Helmut Strauss, I am in my early forties, happily married, and have two children. We live in a small town in Germany.
I am not a financial expert, nor am I a financial service provider. I am a carpenter by trade, and run my own shop. With this shop, I have fulfilled a dream of mine. In the past, I gladly let...
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En un mundo lleno de obstáculos, existe un superpoder que eleva a aquellos que lo poseen a alturas insospechadas y se denomina la persistencia. Más allá de cualquier habilidad sobrehumana o destreza extraordinaria, es el motor que impulsa a los individuos a alcanzar metas aparentemente inalcanzables y a superar adversidades que quebrantan a otros.
Este superpoder no se adquiere en laboratorios secretos ni proviene de la exposición a elementos...
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English
Description
Summary judgment is a sophisticated and important procedural device; in A Conceptual Approach to California Summary Judgment, author Thomas Kallay provides a detailed analysis and explanation of how this procedure is used in California.
Kallay identifies its fundamental components and concepts and shows how these interact with each other. This study also explores the relationship of California summary judgment to other procedural devices. It discusses:
direct,...
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La inteligencia artificial (IA) ha desempeñado un papel cada vez más importante en diversos aspectos de nuestras vidas, incluyendo la forma en que nos relacionamos y buscamos pareja. La búsqueda de La "media naranja" es una parte fundamental de la experiencia humana, y la IA ha demostrado ser una herramienta valiosa para mejorar y facilitar este proceso.La importancia de la IA en la búsqueda de pareja radica en su capacidad para analizar y procesar...
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