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The Research On The Deduction

Posted on:2017-02-09Degree:MasterType:Thesis
Country:ChinaCandidate:R F LiFull Text:PDF
GTID:2296330488960944Subject:Civil and Commercial Law
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Deduction means the properties which inheritors have obtained from decedents because of getting marriage,separation or establishment of business should be treat as parts of heritages which all the other inheritors have right to inherit.And these part also should be deducted from the actual share which the inheritors can achieved.This thesis analyzes deduction system, and suggest that although partitioning of estate should be based on the real intentions of decedents according to the principle of freely managing, their rights also should obey some rules. It means they can not infringe upon the rights of other inheritors. My thesis depend on the deduction system in Taiwan, discussion the system itself,also make a synthetic discussion about relevant issues and put forward my personal opinions.In addition to the introduction of this thesis is divided into four parts.Part one, expounding of the overview, historical development and legislation of deduction system in different countries(regions). The essence of deduction is discussed in this section. By the method of historical jurisprudence, origin and theoretical basis would also be analyzed. Furthermore, since this system inherited from overseas laws, this part also explore the purposes of deduction which focus on both autonomy of the will and thee equity between co-heirs. Part two, comparison of deduction system in Taiwan. This part which is the core of this thesis include legislative procedure, legislative cause, legislative goal, status of law subject, express excusation, implementation and effectiveness and lawsuit system of deduction. According to Civil Law Act 1173 in Taiwan, analysis by synthesis of deduction is showed in this part. In section one to tree, legislative intent and legislative cause are illustrated. In section four, who should take obligations despite of the common inheritors are demonstrated. The fifth section discuss about what kind of properties can become subject matters of deduction, and the reasons and procedures of excusatio. Section six shows when will deduction has effectiveness and how to return of unjust enrichment. The final section talks about the practical situation of deduction in lawsuit.Part three, the issues of deduction in China’s inheritance law. This part will analyze the necessity of deduction system in China’s circumstance. Jurisconsults who support this system announce that it will be a effective method to distribute heritage unprejudiceddly. Legists who object deduction believe this method exist flaws such as ignoring autonomy of will and expanding the scope of deduction illegally. A few scholars suggest that deduction both has positive and negative.Part four, localization of deduction system. Inspired by Civil Law Act 1173 in Taiwan, this part suggest to establish a suitable deduction system which can be effectively used in China, it’s also the conclusion of this thesis.
Keywords/Search Tags:Deduction, Anticipation of heritage, Special Gift, Coinheritance
PDF Full Text Request
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