Univ., Diss.--Paris., 2002.

Thesis (doctoral)--Universität Marburg.

Thesis (doctoral)--Friedrich-Alexander-Universität zu Erlangen.

Thesis (doctoral)--Universität Marburg, 1934. / Includes bibliographical references (p. vi-viii).

Thesis (doctoral)--Universität Freiburg in der Schweiz.

Thesis (doctoral)--Universität Köln.

Véritables actifs patrimoniaux, les objets de collection sont difficilement identifiables et qualifiables. Ne disposant pas d’une définition juridique classique, les objets de collection répondent d’une part, à une liste de biens issue des législations fiscales et d’autre part, aux différents critères énoncés par les instructions fiscales. Force est de constater que la gestion patrimoniale des objets de collection est actuellement écartée des schémas patrimoniaux. Toutefois, les possesseurs d’objets de collection sont régulièrement confrontés à des problématiques relatives à la transmission du patrimoine. Ainsi, il convient de s’interroger sur les différentes techniques patrimoniales qui permettent de réduire la pression fiscale relative à la transmission des objets de collection / Actual patrimonial assets, collectible items are hard to recognize and classify. Not possessing a conventional legal definition, collectible items meet on the one hand a list of assets coming from the tax legislation and on the other hand, the various criteria set by the tax instructions. It is clear that the asset management of collectible items is currently excluded from the patrimonial structures. However, owners of collectible items are regularly confronted with problems relating to the transfer of assets. Thus, it is appropriate to consider the various patrimonial techniques that allow one to reduce the tax burden on the transfer of collectible items

This report explores the gradual disappearance of Gullah-Geechee culture in the South Carolina Lowcountry through the loss of their communally held land, known as heirs’ property. The history of African American land ownership in the South will be uncovered in order to provide a context for the current issues heirs’ property owners and land rights advocates face. The major threats contributing heir’s property loss will be examined in order to gauge an understanding of the origins of distrust Gullah-Geechee landowners harbor against outside entities. Current private and public advocacy movements will be evaluated for their effectiveness in solving the heirs’ property issue in the South Carolina Lowcountry. The report will conclude with suggestions for filling the gap between the heirs’ property community and the private and public efforts designed to preserve the Gullah-Geechee culture and way of life. / text

Univ., Diss.--Saarbrücken, 2004. / Literaturverz. S. 373 - 385.

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