Las instituciones de gestion fiduciaria (fideicomiso) y fundaciones testamentarias en Rusia y Alemania: analisis comparativo

El objetivo del estudio es considerar las instituciones existentes de gestión fiduciaria de propiedad hereditaria y fundaciones testamentarias en la legislación rusa y alemana, comparar la institución de fundamentos testamentarios con la gestión fiduciaria de propiedad hereditaria en la legislación...

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Autores:
Gorbunov, Zakhar
Albov, Alexey
Kupriyanova, Lyudmila
Sokolinskaya, Nataliya
Tipo de recurso:
Article of journal
Fecha de publicación:
2020
Institución:
Corporación Universidad de la Costa
Repositorio:
REDICUC - Repositorio CUC
Idioma:
eng
OAI Identifier:
oai:repositorio.cuc.edu.co:11323/12525
Acceso en línea:
https://hdl.handle.net/11323/12525
https://doi.org/10.17981/juridcuc.17.1.2021.02
Palabra clave:
testamentary foundations
fiduciary property management
heir
trust
business inheritance
fundamentos testamentarios
gestión de propiedad fiduciaria
heredero
herencia comercial
fideicomiso
Rights
openAccess
License
JURÍDICAS CUC - 2020
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network_acronym_str RCUC2
network_name_str REDICUC - Repositorio CUC
repository_id_str
dc.title.spa.fl_str_mv Las instituciones de gestion fiduciaria (fideicomiso) y fundaciones testamentarias en Rusia y Alemania: analisis comparativo
dc.title.translated.eng.fl_str_mv The institutions of fiduciary (trust) management and testamentary foundations in Russia and Germany: comparative analysis
title Las instituciones de gestion fiduciaria (fideicomiso) y fundaciones testamentarias en Rusia y Alemania: analisis comparativo
spellingShingle Las instituciones de gestion fiduciaria (fideicomiso) y fundaciones testamentarias en Rusia y Alemania: analisis comparativo
testamentary foundations
fiduciary property management
heir
trust
business inheritance
fundamentos testamentarios
gestión de propiedad fiduciaria
heredero
herencia comercial
fideicomiso
title_short Las instituciones de gestion fiduciaria (fideicomiso) y fundaciones testamentarias en Rusia y Alemania: analisis comparativo
title_full Las instituciones de gestion fiduciaria (fideicomiso) y fundaciones testamentarias en Rusia y Alemania: analisis comparativo
title_fullStr Las instituciones de gestion fiduciaria (fideicomiso) y fundaciones testamentarias en Rusia y Alemania: analisis comparativo
title_full_unstemmed Las instituciones de gestion fiduciaria (fideicomiso) y fundaciones testamentarias en Rusia y Alemania: analisis comparativo
title_sort Las instituciones de gestion fiduciaria (fideicomiso) y fundaciones testamentarias en Rusia y Alemania: analisis comparativo
dc.creator.fl_str_mv Gorbunov, Zakhar
Albov, Alexey
Kupriyanova, Lyudmila
Sokolinskaya, Nataliya
dc.contributor.author.spa.fl_str_mv Gorbunov, Zakhar
Albov, Alexey
Kupriyanova, Lyudmila
Sokolinskaya, Nataliya
dc.subject.eng.fl_str_mv testamentary foundations
fiduciary property management
heir
trust
business inheritance
topic testamentary foundations
fiduciary property management
heir
trust
business inheritance
fundamentos testamentarios
gestión de propiedad fiduciaria
heredero
herencia comercial
fideicomiso
dc.subject.spa.fl_str_mv fundamentos testamentarios
gestión de propiedad fiduciaria
heredero
herencia comercial
fideicomiso
description El objetivo del estudio es considerar las instituciones existentes de gestión fiduciaria de propiedad hereditaria y fundaciones testamentarias en la legislación rusa y alemana, comparar la institución de fundamentos testamentarios con la gestión fiduciaria de propiedad hereditaria en la legislación de la Federación de Rusia, identificar similitudes y diferencias entre fundamentos testamentarios rusos y alemanes (póstumos). En el estudio realizado se han empleado los métodos de investigación como el análisis legal comparativo, síntesis, análisis, formal-lógico y otros métodos de investigación científica. El artículo presenta los resultados del análisis legal comparativo de las legislaciones rusa y alemana y señala los posibles desafíos en la práctica de aplicación de la ley rusa. El análisis legal comparativo y la comparación de la legislación rusa actual con la experiencia de la regulación legislativa de fundamentos testamentarios (póstumos) en la República Federal de Alemania han permitido revelar una tendencia a adoptar la experiencia positiva de la ley alemana.
publishDate 2020
dc.date.accessioned.none.fl_str_mv 2020-09-23 00:00:00
2024-04-09T20:26:24Z
dc.date.available.none.fl_str_mv 2020-09-23 00:00:00
2024-04-09T20:26:24Z
dc.date.issued.none.fl_str_mv 2020-09-23
dc.type.spa.fl_str_mv Artículo de revista
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identifier_str_mv 1692-3030
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url https://hdl.handle.net/11323/12525
https://doi.org/10.17981/juridcuc.17.1.2021.02
dc.language.iso.eng.fl_str_mv eng
language eng
dc.relation.ispartofjournal.spa.fl_str_mv Revista Jurídicas CUC
dc.relation.references.eng.fl_str_mv Ahmetyanova, Z. A. (2017). Fiduciary Management of Inheritable Property. Inheritance Law, 1, 30–33. Available from https://repository.kpfu.ru/?p_id=152559
Anosov, M. (Feb 14, 2019). Testamentary foundations and fiduciary management of inherited property: legislative innovations through the eyes of a notary. EZh-Layer, (6)1057. Retrieved from: https://www.eg-online.ru/article/393827/
Ayusheeva, I. Z. (2018). Features of the civil status of the inheritance fund. Actual Problems of Russian Law, 8(1), 100–108. https://doi.org/10.17803/1994-1471.2018.93.8.100-108
Bundesnotarkammer. (2004). Stiftung von Todes wegen als Erbfolgeplanung. [Online]. Retrieved from: http://bundesnotarkammer.info/9:670/Pressemitteilungen/2004/pm_quartalskammern_0404_1.html (accessed 21 November 2019)
Carbonnier, J. (2000). Droit civil 1. [Thémis Droit privé]. París: Presses Universitaires de France.
De La Torre, M. (2018). Use of the financial sector for money laundering: a perspective from the Ecuadorian legislation / Utilización del sector financiero para el lavado de dinero: perspectiva desde la legislación ecuatoriana. Jurídicas CUC, 14(1), 145–166. https://doi.org/10.17981/juridcuc.14.1.2018.07
ECHR. (jul 13, 2004). Case of Pla and Punserno v. Andorra. [Judgments No. 69498/01]. Application No. 69498/01. Retrieved from: https://hudoc.echr.coe.int/eng#{%22itemid%22:[%22001-61900%22]}
Emelkina, I. A. (2018). The Legal Status of a Testamentary Foundation Beneficiary. Inheritance Law, 2, 29–33.
Förster, L. (2017). Die Stiftung von Todes wegen. Ein Praxisleitfaden. Stiftung & Sponsoring, (05), 1–21. Retrieved from: https://www.erbrecht-stiftungsrecht.de/images/pdf/SuS_2017-05_Foerster.pdf
German Empire. (18 de agosto de 1896). Germán Civil Code. [Bürgerliches Gesetzbuch, BGB]. Law Gazette of the German Reich, 1896(21), 195–603. Available from http://www.koeblergerhard.de/Fontes/BGBDR18961900.htm
Goltsblat, A. A. (nov 6, 2018). Why Can’t Testamentary Foundations Replace Foreign Trusts. forbes.ru. [Online]. Available: https://www.forbes.ru/finansy-i-investicii/368805-pochemu-nasledstvennym-fondam-ne-udastsya-zamenit-inostrannye-trasty
Kartashov, M. A. (2017). Testamentary Foundation: New Russian Legislation and Foreign Experience. Modern Law, 10, 83–90.
Kirillova, E. A. (2019). The Legal Status of Testamentary Foundations in Russia. Notary, 2, 33–36. Available: https://elibrary.ru/item.asp?id=37112998
Kirillova, E. A. (2016). Trust Management of the Inherited Property in the Russian Federation: Legislative Innovations. Notary, 3, 33–36. Available: https://elibrary.ru/item.asp?id=25869112
Korop, I. I. (2019). Challenging Issues of the Testamentary Foundation Institution. Inheritance Law, 2, 7–10. Available from https://www.elibrary.ru/item.asp?id=38220637
Krasheninnikov, P. V. (2018). Inheritance Law. Moscow: Statut.
Krasheninnikov, P. V., Mikheeva, L., Rasskazova, N., Petrov, E., Kozlova, N., Pavlova, G., Ignatenko, A., Goncharenko, I., Budylin, S., Zimina, I. & Aleshev, I. (2018). Testamentary Foundation: alternative to trusts in the Russian law? Law, 9, 18–38.
Makarova, O. A. (2018). Inheriting “Business-on-the-Go”: How Can a Testamentary Foundation Manage Shares? Laws of Russia: experience, analysis, practice, 4, 37–42. Available from: http://www.bukvoved.ru/anno/anno-4-2018.html#z6
Medvedev, I. G. (2007). Commentary on conventions in the field of property relations between spouses and inheritance. Мoscow: Walters Clover.
Mikryukov, V. A. & Mikryukova, G. A. (2018). The Civil Law Status of a Testamentary Foundation. Notary, 8, 31–34. Available: https://elibrary.ru/item.asp?id=36499468
Novikova, N. A. (2017). Real estate fiduciary management contract under the civil legislation of the Russian Federation. [PhD thesis in law]. Volgograd State University, Volgograd, Russian Federation.
OHCHR. (aug 12, 1949). Protocol Additional to the Geneva Conventions of 12 August 1949, and Relating to the Protection of Victims of Non-International Armed Conflicts (Protocol II). [Online]. Available from https://www.ohchr.org/en/professionalinterest/pages/protocolii.aspx
Povarov, Y. S. (2018). Bases of the System of Testamentary Foundation Management and Control Over its Financial and Economic Activities. Probate Law, 2, 34–37.
Putintseva, E. P. (2016). Last will and testament in the Russian Federation and the Federal Republic of Germany. Moscow: Statut.
Republic of Colombia. Constitutional Court. (feb 8, 2005). Exp. D-5342. [Judgment C-101]. RJ: Alfredo Beltrán Sierra. Retrieved from: http://www.corteconstitucional.gov.co/relatoria/2005/C-101-05.htm
Republic of Colombia. Constitutional Court. (may 31, 2000). Exp. D-2684. [Judgment C-641]. RJ: Fabio Moron Diaz. Retrieved from: http://www.corteconstitucional.gov.co/relatoria/2000/C-641-00.htm
Republic of Colombia. Constitutional Court. (nov, 28, 1996). Exp. D-1349. [Judgment C-660]. RJ: José Alfredo Salamanca Ávila. Retrieved from http://www. corteconstitucional.gov.co/relatoria/1996/C-660-96.htm
R.F. State Duma. (jul 29, 2017). On amendments to parts one, two and three of the Civil Code of the Russian Federation. (last edition). Federal Law: No. 259-FZ. Available from https://www.eg-online.ru/document/law/393824/
R.F. State Duma. (jan 12, 1966). On Non-Profit Organisations of the Russian (as amended on 08.06.2020). Federation. Federal Law: No. 7-FZ. Available from https://www.venice.coe.int/webforms/documents/default.aspx?pdffile=CDL-REF(2013)037-e
R.F. State Duma. (nov 26, 2001). The Civil Code of the Rusian Federation. [ГКРФ]. Part Three: No. 146-FZ. Available from https://rospatent.gov.ru/en/documents/1-civil-code-of-the-russian-federation-part-one/download
R.F. State Duma. (jan 26, 1996). The Civil Code of the Rusian Federation. [ГКРФ]. Part Two: No. 14-FZ. Available from https://rospatent.gov.ru/en/documents/1-civil-code-of-the-russian-federation-part-one/download
R.F. State Duma. (nov 13, 1994). The Civil Code of the Russian Federation. [ГКРФ]. Part One: No. 51-FZ. Available from https://rospatent.gov.ru/en/documents/1-civil-code-of-the-russian-federation-part-one/download
Zakhar N. Gorbunov, Ph. D., Professor of the Department of financial markets and banks at Financial University under the Government of the Russian Federation (Moscow, Russian Federation).
Alexey P. Albov, Candidate of economic sciences, Associate Professor of the Department of accounting, analysis and audit, Deputy Head of the Chair of “Economics of intellectual property” at Financial University under the Government of the Russian Federation (Moscow, Russian Federation).
Lyudmila M. Kupriyanova, Doctor of Law, Russian Customs Academy, Moscow (Russian Federation).
Nataliya E. Sokolinskaya, Ph. D. student, Moscow State Institute of International Relations (MGIMO-University) (Moscow, Russian Federation).
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spelling Gorbunov, ZakharAlbov, AlexeyKupriyanova, LyudmilaSokolinskaya, Nataliya2020-09-23 00:00:002024-04-09T20:26:24Z2020-09-23 00:00:002024-04-09T20:26:24Z2020-09-231692-3030https://hdl.handle.net/11323/12525https://doi.org/10.17981/juridcuc.17.1.2021.0210.17981/juridcuc.17.1.2021.022389-7716El objetivo del estudio es considerar las instituciones existentes de gestión fiduciaria de propiedad hereditaria y fundaciones testamentarias en la legislación rusa y alemana, comparar la institución de fundamentos testamentarios con la gestión fiduciaria de propiedad hereditaria en la legislación de la Federación de Rusia, identificar similitudes y diferencias entre fundamentos testamentarios rusos y alemanes (póstumos). En el estudio realizado se han empleado los métodos de investigación como el análisis legal comparativo, síntesis, análisis, formal-lógico y otros métodos de investigación científica. El artículo presenta los resultados del análisis legal comparativo de las legislaciones rusa y alemana y señala los posibles desafíos en la práctica de aplicación de la ley rusa. El análisis legal comparativo y la comparación de la legislación rusa actual con la experiencia de la regulación legislativa de fundamentos testamentarios (póstumos) en la República Federal de Alemania han permitido revelar una tendencia a adoptar la experiencia positiva de la ley alemana.The study was aimed to consider the existing institutions of fiduciary management of hereditary property and testamentary foundations in Russian and German legislation, to compare the institute of testamentary foundations with the fiduciary management of hereditary property in the legislation of the Russian Federation, to identify similarities and differences between Russian testamentary foundations and German (posthumous) testamentary foundations. Such research methods as comparative legal analysis, synthesis, analysis, formal-logical and other methods of scientific research have been employed within the study conducted. The article presents the results of a comparative legal analysis of Russian and German legislations and points out potential challenges in Russian law enforcement practice. Comparative legal analysis and comparison of the current Russian legislation with the experience of legislative regulation of (posthumous) testamentary foundations in the Federal Republic of Germany allowed to reveal a tendency of adopting the positive experience of German law.application/pdftext/htmlapplication/xmlapplication/epub+zipengUniversidad de la CostaJURÍDICAS CUC - 2020https://creativecommons.org/licenses/by-nc-nd/4.0/info:eu-repo/semantics/openAccessEsta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-SinDerivadas 4.0.http://purl.org/coar/access_right/c_abf2https://revistascientificas.cuc.edu.co/juridicascuc/article/view/2791testamentary foundationsfiduciary property managementheirtrustbusiness inheritancefundamentos testamentariosgestión de propiedad fiduciariaherederoherencia comercialfideicomisoLas instituciones de gestion fiduciaria (fideicomiso) y fundaciones testamentarias en Rusia y Alemania: analisis comparativoThe institutions of fiduciary (trust) management and testamentary foundations in Russia and Germany: comparative analysisArtículo de revistahttp://purl.org/coar/resource_type/c_6501http://purl.org/coar/resource_type/c_2df8fbb1Textinfo:eu-repo/semantics/articleJournal articlehttp://purl.org/redcol/resource_type/ARTinfo:eu-repo/semantics/publishedVersionhttp://purl.org/coar/version/c_970fb48d4fbd8a85Revista Jurídicas CUCAhmetyanova, Z. A. (2017). Fiduciary Management of Inheritable Property. Inheritance Law, 1, 30–33. Available from https://repository.kpfu.ru/?p_id=152559Anosov, M. (Feb 14, 2019). Testamentary foundations and fiduciary management of inherited property: legislative innovations through the eyes of a notary. EZh-Layer, (6)1057. Retrieved from: https://www.eg-online.ru/article/393827/Ayusheeva, I. Z. (2018). Features of the civil status of the inheritance fund. Actual Problems of Russian Law, 8(1), 100–108. https://doi.org/10.17803/1994-1471.2018.93.8.100-108Bundesnotarkammer. (2004). Stiftung von Todes wegen als Erbfolgeplanung. [Online]. Retrieved from: http://bundesnotarkammer.info/9:670/Pressemitteilungen/2004/pm_quartalskammern_0404_1.html (accessed 21 November 2019)Carbonnier, J. (2000). Droit civil 1. [Thémis Droit privé]. París: Presses Universitaires de France.De La Torre, M. (2018). Use of the financial sector for money laundering: a perspective from the Ecuadorian legislation / Utilización del sector financiero para el lavado de dinero: perspectiva desde la legislación ecuatoriana. Jurídicas CUC, 14(1), 145–166. https://doi.org/10.17981/juridcuc.14.1.2018.07ECHR. (jul 13, 2004). Case of Pla and Punserno v. Andorra. [Judgments No. 69498/01]. Application No. 69498/01. Retrieved from: https://hudoc.echr.coe.int/eng#{%22itemid%22:[%22001-61900%22]}Emelkina, I. A. (2018). The Legal Status of a Testamentary Foundation Beneficiary. Inheritance Law, 2, 29–33.Förster, L. (2017). Die Stiftung von Todes wegen. Ein Praxisleitfaden. Stiftung & Sponsoring, (05), 1–21. Retrieved from: https://www.erbrecht-stiftungsrecht.de/images/pdf/SuS_2017-05_Foerster.pdfGerman Empire. (18 de agosto de 1896). Germán Civil Code. [Bürgerliches Gesetzbuch, BGB]. Law Gazette of the German Reich, 1896(21), 195–603. Available from http://www.koeblergerhard.de/Fontes/BGBDR18961900.htmGoltsblat, A. A. (nov 6, 2018). Why Can’t Testamentary Foundations Replace Foreign Trusts. forbes.ru. [Online]. Available: https://www.forbes.ru/finansy-i-investicii/368805-pochemu-nasledstvennym-fondam-ne-udastsya-zamenit-inostrannye-trastyKartashov, M. A. (2017). Testamentary Foundation: New Russian Legislation and Foreign Experience. Modern Law, 10, 83–90.Kirillova, E. A. (2019). The Legal Status of Testamentary Foundations in Russia. Notary, 2, 33–36. Available: https://elibrary.ru/item.asp?id=37112998Kirillova, E. A. (2016). Trust Management of the Inherited Property in the Russian Federation: Legislative Innovations. Notary, 3, 33–36. Available: https://elibrary.ru/item.asp?id=25869112Korop, I. I. (2019). Challenging Issues of the Testamentary Foundation Institution. Inheritance Law, 2, 7–10. Available from https://www.elibrary.ru/item.asp?id=38220637Krasheninnikov, P. V. (2018). Inheritance Law. Moscow: Statut.Krasheninnikov, P. V., Mikheeva, L., Rasskazova, N., Petrov, E., Kozlova, N., Pavlova, G., Ignatenko, A., Goncharenko, I., Budylin, S., Zimina, I. & Aleshev, I. (2018). Testamentary Foundation: alternative to trusts in the Russian law? Law, 9, 18–38.Makarova, O. A. (2018). Inheriting “Business-on-the-Go”: How Can a Testamentary Foundation Manage Shares? Laws of Russia: experience, analysis, practice, 4, 37–42. Available from: http://www.bukvoved.ru/anno/anno-4-2018.html#z6Medvedev, I. G. (2007). Commentary on conventions in the field of property relations between spouses and inheritance. Мoscow: Walters Clover.Mikryukov, V. A. & Mikryukova, G. A. (2018). The Civil Law Status of a Testamentary Foundation. Notary, 8, 31–34. Available: https://elibrary.ru/item.asp?id=36499468Novikova, N. A. (2017). Real estate fiduciary management contract under the civil legislation of the Russian Federation. [PhD thesis in law]. Volgograd State University, Volgograd, Russian Federation.OHCHR. (aug 12, 1949). Protocol Additional to the Geneva Conventions of 12 August 1949, and Relating to the Protection of Victims of Non-International Armed Conflicts (Protocol II). [Online]. Available from https://www.ohchr.org/en/professionalinterest/pages/protocolii.aspxPovarov, Y. S. (2018). Bases of the System of Testamentary Foundation Management and Control Over its Financial and Economic Activities. Probate Law, 2, 34–37.Putintseva, E. P. (2016). Last will and testament in the Russian Federation and the Federal Republic of Germany. Moscow: Statut.Republic of Colombia. Constitutional Court. (feb 8, 2005). Exp. D-5342. [Judgment C-101]. RJ: Alfredo Beltrán Sierra. Retrieved from: http://www.corteconstitucional.gov.co/relatoria/2005/C-101-05.htmRepublic of Colombia. Constitutional Court. (may 31, 2000). Exp. D-2684. [Judgment C-641]. RJ: Fabio Moron Diaz. Retrieved from: http://www.corteconstitucional.gov.co/relatoria/2000/C-641-00.htmRepublic of Colombia. Constitutional Court. (nov, 28, 1996). Exp. D-1349. [Judgment C-660]. RJ: José Alfredo Salamanca Ávila. Retrieved from http://www. corteconstitucional.gov.co/relatoria/1996/C-660-96.htmR.F. State Duma. (jul 29, 2017). On amendments to parts one, two and three of the Civil Code of the Russian Federation. (last edition). Federal Law: No. 259-FZ. Available from https://www.eg-online.ru/document/law/393824/R.F. State Duma. (jan 12, 1966). On Non-Profit Organisations of the Russian (as amended on 08.06.2020). Federation. Federal Law: No. 7-FZ. Available from https://www.venice.coe.int/webforms/documents/default.aspx?pdffile=CDL-REF(2013)037-eR.F. State Duma. (nov 26, 2001). The Civil Code of the Rusian Federation. [ГКРФ]. Part Three: No. 146-FZ. Available from https://rospatent.gov.ru/en/documents/1-civil-code-of-the-russian-federation-part-one/downloadR.F. State Duma. (jan 26, 1996). The Civil Code of the Rusian Federation. [ГКРФ]. Part Two: No. 14-FZ. Available from https://rospatent.gov.ru/en/documents/1-civil-code-of-the-russian-federation-part-one/downloadR.F. State Duma. (nov 13, 1994). The Civil Code of the Russian Federation. [ГКРФ]. Part One: No. 51-FZ. Available from https://rospatent.gov.ru/en/documents/1-civil-code-of-the-russian-federation-part-one/downloadZakhar N. Gorbunov, Ph. D., Professor of the Department of financial markets and banks at Financial University under the Government of the Russian Federation (Moscow, Russian Federation).Alexey P. Albov, Candidate of economic sciences, Associate Professor of the Department of accounting, analysis and audit, Deputy Head of the Chair of “Economics of intellectual property” at Financial University under the Government of the Russian Federation (Moscow, Russian Federation).Lyudmila M. Kupriyanova, Doctor of Law, Russian Customs Academy, Moscow (Russian Federation).Nataliya E. Sokolinskaya, Ph. D. student, Moscow State Institute of International Relations (MGIMO-University) (Moscow, Russian Federation).43–6443–64117https://revistascientificas.cuc.edu.co/juridicascuc/article/download/2791/3014https://revistascientificas.cuc.edu.co/juridicascuc/article/download/2791/3015https://revistascientificas.cuc.edu.co/juridicascuc/article/download/2791/3016https://revistascientificas.cuc.edu.co/juridicascuc/article/download/2791/3017Núm. 1 , Año 2021 : Jurídicas CUC 2021PublicationOREORE.xmltext/xml2776https://repositorio.cuc.edu.co/bitstreams/7ffc6f8a-5f12-450a-b93b-90d7a114578b/downloadde80ddf33e24ac2990ff0c3101942e75MD5111323/12525oai:repositorio.cuc.edu.co:11323/125252024-09-17 10:44:11.572https://creativecommons.org/licenses/by-nc-nd/4.0/JURÍDICAS CUC - 2020metadata.onlyhttps://repositorio.cuc.edu.coRepositorio de la Universidad de la Costa CUCrepdigital@cuc.edu.co

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