单词 | Lex situs |
释义 | 產業所在地法 Lat – the law of the place in which property is situated. For example, property is subject to tax pursuant to the law of the place of the property or the domicile of its owner. The transfer of interests in real estate, either movable or immovable, is governed by the law of the place where the property is situated at the time of transfer: De Beers Consolidated Mines Ltd v British South Africa Co [1912] AC 52 (HL); Re Anziani, Herbert v Christopherson [1930] 1 Ch 407. 拉丁語 ─ 財產所在地之法律。例如財產依據其所在地或財產所有人居藉地須予徵稅。不論是動產或不動產的地產權益轉讓,由財產所在地並其轉移時之法律所管限:De Beers Consolidated Mines Ltd v British South Africa Co [1912] AC 52 (上議院); Re Anziani, Herbert v Christopherson [1930] 1 Ch 407。 |
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