Unit:
Κατεύθυνση Αστικό Δίκαιο και Σύγχρονες Οικονομικές ΣυναλλαγέςLibrary of the School of Law
Author:
Katsianis Angelos
Supervisors info:
Αναπλ. Καθηγητής . Γ. Γεωργιάδης,Νομική,ΕΚΠΑ
Καθηγήτρια Α. Πελλένη –Παπαγεωργίου,Νομική,ΕΚΠΑ
Επίκουρος Καθηγητής Γ. Λαδογιάννης,Νομική,ΕΚΠΑ
Original Title:
Κοινός λογαριασμός και κληρονομικό δίκαιο
Translated title:
Joint account and inheritance law
Summary:
The joint divestiture account is quite widespread due to the groundbreaking regulations it introduced, such as the elimination of succession by the addition of the condition of article 2 of Law 5638/1932 and of course the exemption from inheritance tax for the joint holders.This account is met with high frequency due to the advantages it offers and due to the fact that it is quite agile. As far as the banking institutions are concerned,they are exempt as soon as they pay even the full amount of the deposit.to any of the joint holders who first requests it.This is due to the external relationship between the joint holders and the banking institution.In terms of inheritance law, the inclusion of the condition of article 2 of Law 5638/1932 excluded until the introduction of the Civil Code any inheritance rights of the heirs of the deceased joint holder.However,article 117 of Civil's Code Introductory law mitigated this injustice that existed until 1946 by protecting the reserved portion of the deceased's compulsory heirs in case of the existence of a living donation or a cause of death donation to one of the joint holders. To achieve this goal, however, the banking confidentiality must be removed in favor of the compulsory heirs, otherwise they remain unprotected.The solution is given only by weighing the conflicting interests of the compulsory heirs on one hand and the joint account holders on the other.This is the only way to assure the legitimate interest of the compulsory heirs in calculating whether their reserved portion is being infringed via the implementation of article 1831 of Civil Code.
Main subject category:
Law and Legislation
Other subject categories:
Civil Law
Keywords:
joint account,inheritance law,disjunctive account,tax exemption,compulsory heirs,conflicting interests
File:
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ΔΙΠΛΩΜΑΤΙΚΗ ΕΡΓΑΣΙΑ.pdf
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