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The distinction of land and goods in English, French, German and EU law : the use of a 'Universal' classification through the example of standing timber and other things agreed to be severed from land
- Author / Creator
- Available as
- Physical
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- Creator
- Shaun Charlton
- Format
- Books
- Language
- German
- Publication
-
- Göttingen : V&R unipress ; Osnabrück : Universitätsverlag Osnabrück, [2022]
- ©2022
- Physical Details
-
- 162 pages ; 24 cm
- ISBNs
- 9783847113928, 3847113925
- OCLC
- on1367841031
- Based on the author's thesis.
- Includes bibliographical references.
- Chapter 1. Land and Goods, Movables and Immovables. A. Land and goods: an apparently universal distinction of European private law -- B. General theories of classification: physical attachment and intention. 1. German law -- 2. French law -- 3. English law -- C. General characterisations of various things growing out of the ground. 1. English law -- 2. French law -- 3. German law -- Chapter 2. Tax law: ˋnow you see they see them, now you don't!' A. Purchase of land with appurtenances
- 1. The national land acquisition taxes -- 2. Charged on the value of ˋland' -- 3. A British exception: growing crops -- B. Purchase of appurtenances without the land. 1. A sale of goods, not an acquisition of land: French law -- 2. A contractual licence to appropriate future goods, not an acquisition of presently-existing goods or land: German law -- 3. Once an acquisition of land, now a sale of goods: English law -- a. Appurtenances sold separately from the land as taxable acquisitions of land -- b. Appurtenances sold separately from the land not taxable acquisitions of land
- C. Purchase of appurtenances and then of the land. 1. French law -- 2. German law -- 3. English law -- D. Conclusions -- Chapter 3. Requirements of form for sales contracts in land. A. Distinctions and Delimitations -- B. Characterisations. 1. French law. a. Validity inter partes - a signed description of the property gifted -- b. Third parties - publication? -- 2. English law. a. Emergence of the problem -- b. A spectrum of classifications -- c. Whether the SGA operated a change in the law -- d. Effect of the duality -- e. Academic accounts of English law
- F. Synthesis of the various statements of the law -- g. Brief comparative overview of Anglo-American jurisdictions -- 3. German law -- C. Conclusions. 1. Relevancy and application of the distinction -- 2. Profit à prendre and usufruct/life-interest analyses -- Chapter 4. A conceptual framework for the application of the distinction outside of property law. A. Policy considerations and ratio legis. 1. Expediency/Solemnity -- 2. Ordinary/Extraordinary -- 3. Immediacy/Long-term -- 4. German law: third party protection and commercial expediency -- B. Systemics and purpose
- 1. A conceptual framework -- 2. English law -- C. Conclusion -- Chapter 5. Nursery plants, German Christmas trees and transplantation. A. France. 1. Doctrinal discussion -- 2. Case-law -- B. Germany. 1. Legislative framework -- 2. Case-law illustrations -- 3. Systemics: transplantation and Christmas trees. C. England -- 1. Superficies solo cedit -- 2. View of Amos & Ferard -- 3. Reconciliation with Elwes v. Maw -- 4. Bilateral relationships: removal during the currency of the landlord-tenant relationship -- 5. Third party situations -- 6. Conclusion
- The discussion of land and goods in EU law. A. The rlevant provisions of the VAT Directive -- B. Factual permutations and outcomes -- C. Reasoning -- D. Policy considerations -- E. Interim summary -- F. Purpose. 1. Difference in purpose between national law and EU VAT law -- 2. The purpose behind the distinction of land and goods in EU VAT law -- G. Recalibration -- Conclusion