法律英语词汇“Donatio mortis causa”的翻译、意思、用法、释义-法律词典

单词	Donatio mortis causa
释义	臨終遺贈 Lat – a gift of personal property in anticipation of death. To be valid, the gift must be made in contemplation of the donor’s death. There must be a delivery of the subject matter of the gift or transfer of the means or part of the means of getting at the property or a transfer of the indicia of title, and the gift must be conditional upon the death of the donor: Re Beaumont [1902] 1 Ch 889. A general contemplation of death or a recognition of inevitability of death does not give rise to a donatio: Smallacombe v Elder’s Trustee & Executor Co Ltd [1963] WAR 3. Property taken as a donatio mortis causa made by the deceased which shall not have been bona fide made three years before the death is deemed under the Estate Duty Ordinance (Cap 111) s 6(1)(c) to be property passing on the death of the deceased and is therefore chargeable to estate duty under Section 5 of Estate Duty Ordinance (Cap 111) s 5. See also Absolute gift; Gift inter vivos; Testamentary gift. 拉丁語－預期死亡而作出的非土地財產的饋贈。有關的饋贈必須是在預期贈與人死亡的情況下作出的才會具有法律效力。必須予以交付饋贈的標的物，或轉移所取得有關財產的途徑或部分途徑，或予以轉移業權標誌，此外，該饋贈須以贈與人的死亡為條件：Re Beaumont [1902] 1 Ch 889。但如死亡的預期或認為死亡會無可避免地發生的情況並不肯定，則不足以產生饋贈：Smallacombe v Elder’s Trustee & Executor Co Ltd [1963] WAR 3。根據《遺產稅條例》（第111章）第6(1)(c)條，就死者所作出的臨終贈予而獲得的財產（並非在死者去世3年前真誠作出），須被當作為死者去世時轉移的財產，因而須按照《遺產稅條例》（第111章）第5條繳付遺產稅。另見 Absolute gift; Gift inter vivos; Testamentary gift。
随便看	Contiguous Contiguous zone Continental shelf Contingency Contingency fee Contingent condition Contingent creditor Contingent debt Contingent gift Contingent interest Contingent remainder Contingent right Continuation Continuing act Continuing breach Continuing detention order Continuing Listing Rules Continuing offence Continuing Professional Development Continuing trespass Continuing trust Continuous contract of employment Continuous disclosure Continuous easement Contra

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