| 单词 | Situs |
| 释义 | 位置 Lat – location. The site, station, or situation of an act or thing. The situs may serve as a criterion to determine a court’s jurisdiction over the matter, or the competence of a government to administer it, or impose tax over it. In conflict of laws, the law of the forum determines the situs of property: Rossano v Manufacturers Life Insurance Co [1963] 2 QB 352. It may be necessary for the purposes of administration of assets in a deceased estate, revenue, and assignments of property inter vivos. The situs may also be necessary to determine the location of property as the lex situs governs the classification of property as movable or immovable. The rules for determining the location of property differ according to the purpose for which a location must be established: for example, revenue or assignment. See also Lex fori; Lex Situs. 拉丁語–所在處 位置，所在位置或行事或物件的地點。位置可作為就有關事宜決定法院是否有司法管轄權，或政府是否有管理或徵收稅款資格的標準。在衝突法，訴訟地的法律決定財產的位置：Rossano v Manufacturers Life Insurance Co [1963] 2 QB 352。為管理死者遺產、收入及在世時的財物轉讓的資產，或須決定有關財產的位置所在。有關的位置也可決定財物的所在處，而產業所在地法規管財產的分類為可移動財產或不可移動財產。決定財產所在處的規則按照所在處必須確定的目的而有不同：例如收入或轉讓。 另見 Lex fori; Lex Situs。n. |
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