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I dagens samhälle är vi beroende av elkraft, vatten- och avloppsförsörjning, bredband och andra ledningar som är till stor nytta för människor och infrastruktur. För att säkra rätten att dra fram ledningar för olika ändamål bildas det ofta ledningsrätter. Samhällen förändras över tiden och själva tekniken moderniseras. Befintliga ledningar räcker inte till vilket gör att behov av fler ledningar och ledningsrätter uppstår. Ledningar och anläggningar som tjänat ut sitt ändamål ändras eller upphävs. Frågan uppstår då vad som händer med ledningar och dess anordningar efter det att de tjänat ut sitt ändamål. Hur hanteras eventuell miljöskada?   När det skrivs om bildande, ändring och/eller upphävande av ledningsrätter går tankarna oftast till själva processen samt kring nytta av ändamål och syfte som ledningsrätten uppfyller. Själva miljöaspekten är något som det inte pratas lika mycket om. När ledningar befinner sig på sjöbotten eller blir kvarlämnade efter att de tjänat ut sitt ändamål pågår nedbrytning av materialet som sprids ut i vattnet.   De metoder som har använts i arbetet är: (1) en juridisk studie där rättslägget undersöks och beskrivs; (2) en intervjustudie för att analysera hur Lantmäteriet och Länsstyrelsen ser på problematiken kring ledningar som lämnas kvar i vatten efter att ledningsrätt har upphävts samt en intervjustudie för att analysera i vilket mån är fastighetsägarna och ledningsrättshavarna informerade om själva problematiken kring ledningar som finns kvar i vattnet efter att ledningsrätt har upphävts och vem de anser har ansvar att ta bort ledningar för att återställa miljö i vattenområde; (3) en granskning av förrättningsakter för att analysera om tillräcklig information ges ut till fastighetsägarna och ledningsrättshavarna om vad som kommer att hända med ledningar efter att dessa tjänat ut sitt syfte och att analysera om någon miljöbedömning gjorts avseende miljöpåverkan av ledningar i vattenområde.   Resultatet och slutsatsen av examensarbetet ger svar på frågan om den gällande lagstiftningen tar hänsyn till miljö under iordningsställande av ledningsrätten, vilka brister som råder kring hantering av miljöfrågor och hur dessa brister skulle kunna åtgärdas. / In today's society we are dependent on electricity, water and sewage treatment, broadband and other lines, which are of great benefit to people and infrastructure. In order to secure the right to draw up cables for different purposes are formed often rights. Communities change over time, and the technology itself modernized. Existing utility easements are not sufficient, which means that the need for more cables and rights occurs. Existing pipelines and facilities that served their purpose, amended or repealed. The question arises what happens with the lines and the devices after they served their purpose. How is environmental damage managed?   When written about the establishment, amendment and / or termination of utility easements there is usually suggest of the process itself as well as about the advantage of object and purpose of the utility easement which it meet. The environmental aspect is something that is not talked about as much. When the cables are on the bottom of the lake, or gets left behind after they served their purpose, it starts ongoing degradation of the material out in the water. What happened is – impact on environmental and thereby also people's life quality.   The methods used in the work are: (1) a legal study of legal position examined and described; (2) an interview to analyze how the Swedish mapping, cadastral and land registration authority and the County Board looks at the problem of wiring left in the water after a utility easement has been repealed and an interview study to analyze to what extent are the property owners and proprietor of the utility easement informed about the problem of cables left in the water after the utility easement right has been revoked and who they think has the responsibility to remove the cables to restore the environment in the water area; (3) a review of the ordinance acts to analyze whether sufficient information is given out to the property owners and proprietor of the utility easement about what will happen to the cables after they served their purpose and to analyze whether an environmental assessment has been made regarding the environmental impact of the cables in the water area.   The results and the conclusion of the thesis answers the question whether current legislation including the environment during the preparation of utility easement, identifying gaps about the management of environmental issues and how these gaps could be fixed.

關於台灣的土地登記制度，學者們皆謂之為托崙斯登記制度，或是兼採托崙斯登記制度與權利登記制度的優點創設而成的制度；無論何者為正確，都可發現台灣的土地登記制度與澳大利亞的托崙斯登記制度有相當的淵源。 然而，托崙斯登記制度的內涵為何，長久以來國內的文獻卻幾乎付之闕如。這造成了兩個問題，第一：缺乏對托崙斯登記制度的認識，但是在土地登記制度的研究上卻指稱其與托崙斯登記制度有一定程度上的相關，這在邏輯上面產生了矛盾之處。第二：在國內的登記制度運作下，學理上或實務上產生的問題，常只能就法條規定的字義作解釋，無法回過頭掌握當初的立法精神，更無法瞭解數十年來托崙斯登記制度是否亦遭遇相同的問題，以及解決方式。尤其若稱國內的登記制度便是托崙斯登記制度時，則托崙斯登記制度的演化及變革，便是我國土地登記制度可參考的重要資料；因此國內數十年來對於這方面資料的缺乏且亦乏人研究，甚為可惜。 因此本文嘗試由澳大利亞的法令規定、文獻，以及大陸地區現有對於托崙斯登記制度研究的些許資料著手，企圖一窺托崙斯登記制度的相關規定及精神內涵等。在呈現出托崙斯登記制度後，再進一步與台灣土地登記制度作比較，並為台灣土地登記制度現所遭遇的一些課題，從托崙斯登記制度的角度下手為其提供些許建議，以期國內的土地登記制度能夠更臻完善，更能兼顧到土地權利關係人的保障。

Esta tese discute a questão fundiária nos Parques e Estações Ecológicas do Estado de São Paulo, demonstrando que a indisciplina da documentação e do registro da propriedade imobiliária constitui o principal limite à implantação dessas unidades de conservação (UCs). Inicia-se com a apresentação dos resultados obtidos pelo governo na regularização fundiária dessas unidades durante o século XX. Na seqüência, é feita uma pesquisa sobre as origens da indisciplina existente na documentação e no registro da propriedade imobiliária no Brasil, considerando três períodos: o de concessão de sesmarias até 1822; o de formulação e implementação da Lei de Terras de 1850; e o republicano. A pesquisa identificou cadeias paralelas do registro da propriedade imobiliária e momentos da ocupação do território em que essa indisciplina representou limites às políticas sociais e ambientais, evidenciando o fato de que a mesma é funcional, há séculos, para a permanência da relação desequilibrada entre o desenvolvimento econômico, social e ambiental. Os estudos de casos apresentam os conflitos fundiários que provocaram a devastação das Reservas Florestais do Pontal do Paranapanema e, nas unidades da Serra do Mar e litoral paulista, o uso de documentos irregulares para realização de ações ilegais e reivindicação de indenizações milionárias do poder público. A análise dos resultados alcançados no Estado demonstrou que, quando os governos iniciaram a regularização das UCs, obtiveram avanços, de difícil consolidação devido à interrupção dos trabalhos por longos períodos, com a desarticulação e desestruturação dos órgãos envolvidos. O trabalho apresenta recomendações para uma política de regularização fundiária, visando à consolidação de uma rede de unidades de conservação públicas. / This thesis discusses the land titling issue regarding Sao Paulo State parks and ecological stations to show that lack of discipline in land documentation and registry is the main restriction to the establishment of these protected areas (PAs). The starting point is an outline of results obtained by the government in its efforts to regularize titling of these areas in the 20th century. Next, this paper shows the findings of research conducted on the origins of indiscipline in land documentation and registration in Brazil considering three periods: from the granting of land (sesmarias) until 1822; the period of formulation and implementation of the Land Law of 1850; and the Republican period. The research identified parallel land registration chains, and moments in the occupation of territory in which such indiscipline posed limits to social and environmental policies, showing that for centuries it has been functional for the permanence of unbalances in the economic, social and environmental development. Case studies show land conflicts that resulted in the devastation of forest reserves at Pontal do Paranapanema, and the use of irregular documents in areas on Serra do Mar and on the coast to file illegal suits and claim millionaire compensations from the government. The study of outcomes obtained in the State of Sao Paulo shows that when governments started a process of protected areas regularization, progress was very slow due to interruptions for long periods as a result of discontinuities in the agencies involved. The paper also presents recommendations for land titling policy aiming consolidation of a system of public protected areas.

Esta tese discute a questão fundiária nos Parques e Estações Ecológicas do Estado de São Paulo, demonstrando que a indisciplina da documentação e do registro da propriedade imobiliária constitui o principal limite à implantação dessas unidades de conservação (UCs). Inicia-se com a apresentação dos resultados obtidos pelo governo na regularização fundiária dessas unidades durante o século XX. Na seqüência, é feita uma pesquisa sobre as origens da indisciplina existente na documentação e no registro da propriedade imobiliária no Brasil, considerando três períodos: o de concessão de sesmarias até 1822; o de formulação e implementação da Lei de Terras de 1850; e o republicano. A pesquisa identificou cadeias paralelas do registro da propriedade imobiliária e momentos da ocupação do território em que essa indisciplina representou limites às políticas sociais e ambientais, evidenciando o fato de que a mesma é funcional, há séculos, para a permanência da relação desequilibrada entre o desenvolvimento econômico, social e ambiental. Os estudos de casos apresentam os conflitos fundiários que provocaram a devastação das Reservas Florestais do Pontal do Paranapanema e, nas unidades da Serra do Mar e litoral paulista, o uso de documentos irregulares para realização de ações ilegais e reivindicação de indenizações milionárias do poder público. A análise dos resultados alcançados no Estado demonstrou que, quando os governos iniciaram a regularização das UCs, obtiveram avanços, de difícil consolidação devido à interrupção dos trabalhos por longos períodos, com a desarticulação e desestruturação dos órgãos envolvidos. O trabalho apresenta recomendações para uma política de regularização fundiária, visando à consolidação de uma rede de unidades de conservação públicas. / This thesis discusses the land titling issue regarding Sao Paulo State parks and ecological stations to show that lack of discipline in land documentation and registry is the main restriction to the establishment of these protected areas (PAs). The starting point is an outline of results obtained by the government in its efforts to regularize titling of these areas in the 20th century. Next, this paper shows the findings of research conducted on the origins of indiscipline in land documentation and registration in Brazil considering three periods: from the granting of land (sesmarias) until 1822; the period of formulation and implementation of the Land Law of 1850; and the Republican period. The research identified parallel land registration chains, and moments in the occupation of territory in which such indiscipline posed limits to social and environmental policies, showing that for centuries it has been functional for the permanence of unbalances in the economic, social and environmental development. Case studies show land conflicts that resulted in the devastation of forest reserves at Pontal do Paranapanema, and the use of irregular documents in areas on Serra do Mar and on the coast to file illegal suits and claim millionaire compensations from the government. The study of outcomes obtained in the State of Sao Paulo shows that when governments started a process of protected areas regularization, progress was very slow due to interruptions for long periods as a result of discontinuities in the agencies involved. The paper also presents recommendations for land titling policy aiming consolidation of a system of public protected areas.

Servitut som inte uppfyller något ändamål eller inte använts under väldigt lång tid kallas onyttiga servitut. Ett onyttigt servitut försvinner inte automatiskt från Fastighetsregistret utan kvarstår och skapar en onödig belastning. Syftet med examensarbetet är att utreda hur hanteringen av servitut kan förbättras för att minska antalet onyttiga servitut i Fastighetsregistret. De metoder som används är en litteraturstudie och en intervjustudie. I litteraturstudien undersöks svensk lagstiftning och juridisk litteratur. Utdrag ur Fastighetsregistret och förrättningsakt visas för att ge praktiska exempel. I intervjustudien intervjuas en jurist och tre förrättningslantmätare. Litteraturstudien visar att Fastighetsregistret belastas av många onyttiga servitut. Det rör sig främst om kraftledningsservitut, villaservitut och servitut för skogsfång och mulbete. Förrättningslantmätarnas arbete påverkas av dessa då de fördröjer och fördyrar förrättningar. Olika förslag har lagts fram för att förbättra hanteringen och minska uppkomsten av onyttiga servitut. I februari 2013 överlämnade regeringen en proposition till riksdagen. Propositionen innebär flera olika lagförändringar som tillsammans syftar till att minska antalet onyttiga servitut i Fastighetsregistret. I intervjustudien framkommer att onyttiga servitut påverkar lantmätarnas arbete negativt. Förrättningar fördröjs och fördyras. Intervjudeltagarna tror att lagen om preklusion kommer ge störst effekt. Samtidigt finns en oro för ökad rättsförlust då servitut som inte är inskrivna kan förfalla vid överlåtelse. Denna studie visar att det finns ett stort behov av nya möjligheter att hantera onyttiga servitut. Det är viktigt att Fastighetsregistret är pålitligt då myndigheter, företag och privatpersoner använder uppgifter därifrån. Färre onyttiga servitut i Fastighetsregistret skulle minska lantmätarnas utredningstid och därmed ge lägre förrättningskostnader för sakägarna. / Easements that no longer fulfill a purpose or have not been used for a very long period of time are called useless easements. Useless easement are not automatically removed from the Real Property Register, they remain and creates an unnecessary load. The purpose of this thesis is to investigate how to improve the handling of easements in order to reduce the number of useless easements in the Real Property Register.  The methods used are literature study and interview study. The literature study investigates Swedish law text and legal literature. Extracts from the Real Property Register and cadastral dossier are presented to give practical examples. Three cadastral surveyors and one lawyer were interviewed in the study. The literature study shows that the Real Property Register contains a large number of useless easements. It mainly concerns power line easements, villa easements and easements for clearing forest. Useless easements cause delays and higher cadastral procedure costs. During the last couple of years various propositions have been presented to improve the handling of easements and decrease the number of useless easements. In February 2013 the Swedish Government presented a proposal of change of legislations to the parliament. The proposal presents a variety of changes which together aim to reduce the number of useless easements in the Real Property Register. The interview study shows that useless easements affect surveyors work in a negative way and generate higher costs for interested parties. Interview participants thinks that the proposed law to remove not renewed easements from the register will give the best effect to decrease the number of useless easements in the Real Property. At the same time they fear an increased legal loss. This study shows that there is a large need of new ways of handling useless easements. A reliable Real Property Register is very important for the users. A more reliable register would help the cadastral surveyors work and lead to lower costs for the interested parties.

日人領台後，以母國利益為最高統治方針，積極從事殖民地治理，為獲取殖民地資源與利益，在台從事資本主義化經濟發展。領台之初，首先宣佈維持台人私有土地權利，承認原有交易舊慣，並以律令排除日本民事不動產法在台實施，建立私有地權制度。1898年9月，後藤開始進行土地調查事業，劃分公、私所有權；收買大租權，將複雜地權關係，轉變為單一性土地所有權，建立現代性地權制度，成果非常豐碩，對台灣發展甚具貢獻。1910年後開始辦理之林野調查事業，因未經詳細籌備規劃，加上經費人力不足，草率進行調查，致成果有限，由於林野調查時土地產權歸屬之查定不當，引發地權爭議，延續至今仍未解決。 1905年首創土地登記制，以土地調查時申報手續及所製作之地籍圖冊，視同完成土地總登記程續，頒布「台灣土地登記規則」，規定業主權、典權、胎權、贌耕權之得喪變更，非經登記，不生效力，此期屬強制登記時期。1922年受到內地延長主義統治方針影響，決定從1923年起，日本內地民法、不動產登記法在台實施，改採任意登記制，規定不動產物權之取得、設定、移轉變更，只要當事人間書面契約簽定後，即生物權變動效力，但登記則可對抗第三人。另外，允准祭祀公業繼續存在，得為土地登記之主體，讓祭祀公業土地續存下來。 台灣總督府獎勵資本主義化經濟發展的結果，導致地權分配不均，形成小佃農大地主結構，租佃制度盛行，更由於租佃關係惡化，引發農民運動，要求政府從事地權改革，但因受台共份子滲透，導致被嚴厲鎮壓，台灣農民運動因而終止。 1945年日本宣布無條件投降，台灣改由國民政府接收，接收時，保留土地私有制度，承認台人原有土地權利，但排除日人於外，將日人及官有土地，一律收歸國有。將土地登記制度加以變更，由任意登記制改為強制登記制。經土地清理之後，就著手租佃制度改善，實施三七五減租，保護佃農權利，將租佃關係徹底改良，然後再推行耕者有其田，扶持自耕農，對日人所留不良地權重新調整分配，戰後地權改革成功，具有時代重要意義，對台灣爾後發展有所貢獻。 本文以歷史研究法，透過對地權制度變遷之考察，探析台灣地權制度形成與變遷之要因，進而掌握日治時期地權制度之主要面貌。研究發現整個制度之變遷，是緩慢逐漸進行，非遽然大改變；整個制度的變遷屬強制性，由台灣總督府主導推動，引進日本近代化地權概念與現代性民事法，對台灣舊地權制度進行改革，這種具現代化地權制度與法規，對當期經濟有所裨益，更對台灣百年來發展具深遠意義。 / After the Japanese rule in Taiwan, safeguard national interests of Japan ruled Taiwan as the highest policy and actively engaged in colonial governance. To obtain the resources and interests of the colonial, capitalist engaged in Taiwan's economic development. When Japan began to rule in Taiwan, was first announced to maintain private ownership of land rights to the people of Taiwan and recognize the original trading habits. Civil law and real estate law to exclude Japan in Taiwan to implement the establishment of private land rights system. September 1898, after the vines begin investigating the cause of the land, dividing the public and private ownership; buying large rental rights, the complex relationship between land ownership, land ownership into a unity, establishing a modern system of land ownership, the results are very fruitful, Taiwan development of a great contribution. Because of the investigative career of forest land which implementation at 1910 years. Owing without detailed plan and lack of funding on the procession. Cause had a bad result, It have lead to land ownership disputes, continues to this day remains unresolved. In 1905 the first land registration system in order when the land survey reporting procedures and the production of cadastral atlas, deemed to have satisfied the total land registration procedures, promulgated Taiwan land registration rules require owners the right to have funeral lien rights, fetal rights, farming rights change, and by the registration, not take effect, this is a mandatory registration period. 1922 by the mainland to extend the principle of domination influence decisions from 1923 onwards, the Japanese mainland civil law, real estate registration law implemented in Taiwan, shift to any registration system, made of real property provisions, setting migration changes, as long as between the parties in writing after the contract was signed, that the effect of changes in biological rights, but may be registered against a third party. In addition, the public sector continues to exist authorized worship, was the subject of registration of land for public sector land ritual survives. Results of the Taiwan Governor award capitalist economic development, resulting in uneven distribution of land ownership, structure formation sharecroppers Squires, tenancy system prevailed, but due to the deterioration of the tenancy relationship, causing the peasant movement, asked the Government to engage in land tenure reform, but because by the Taiwan Communist infiltration, resulting in back harsh repression, Taiwan peasant Movement terminated‧ Japan's unconditional surrender in 1945, Taiwan changed files received by the national government, to retain private land ownership receive, recognize Taiwan original land rights, but the Japanese are excluded, the Japanese and the Crown all the land, should be nationalized . To change the land registration system by any registration system to a mandatory registration system. After the land is cleared, proceed tenancy system and land ownership reform, the implementation of rent reduction, protection of the rights of tenants, the tenancy relationship completely modified, then the implementation of land to the tiller, to support farmers, bad for the Japanese left re-adjust the distribution of land ownership, land rights reform postwar success, the era of great significance for the future development of Taiwan's major contribution.

Improvements in technology and the Internet have seen a rapid rise in the use of technology in various sectors such as medicine, the courts and banking. The conveyancing sector is also experiencing a similar revolution, with technology touted as able to improve the effectiveness of the land registration process. In some jurisdictions, such as New Zealand and Canada, the paper-based land registration system has been replaced with one in which creation, preparation, and lodgement of land title instruments are managed in a wholly electronic environment. In Australia, proposals for an electronic registration system are under way. The research question addressed by this thesis is what would be the impact on fraud of automating the registration process. This is pertinent because of the adverse impact of fraud on the underlying principles of the Torrens system, particularly security of title. This thesis first charts the importance of security of title, examining how security of title is achieved within the Torrens system and the effects that fraud has on this. Case examples are used to analyse perpetration of fraud under the paper registration system. Analysis of functional electronic registration systems in comparison with the paper-based registration system is then undertaken to reveal what changes might be made to conveyancing practices were an electronic registration system implemented. Whether, and if so, how, these changes might impact upon paper based frauds and whether they might open up new opportunities for fraud in an electronic registration system forms the next step in the analysis. The final step is to use these findings to propose measures that might be used to minimise fraud opportunities in an electronic registration system, so that as far as possible the Torrens system might be kept free from fraud, and the philosophical objectives of the system, as initially envisaged by Sir Robert Torrens, might be met.

稅捐徵免應遵守租稅法定原則，亦須符合實質課徵之公平原則，納稅人依稅法規定負擔應納之稅捐並享有稅捐減免利益，並依實質負擔能力納稅，以符合租稅公平。在土地借名登記契約之稅捐法律關係，應取決於注重真正權利與利益享有之經濟實質關係，或恪遵法律形式之外部關係而定其稅捐法律效果﹖ 為落實稅法秩序，是否容認形式合法性原則之規範價值優先於實質真實之法律原則。稅捐稽徵現況對於減免類型之原因案件，不僅要求在法律形式上應合致稅捐法規範，且經濟實質上須該當於稅捐法規範。 本文擬經由探討租稅法定原則與經濟觀察法，辨正經濟意義的歸屬與租稅構成要件獨立性的概念與涵義，兼顧法律安定性與公平性之調適，深入探討土地借名登記契約之稅捐徵免法律關係，本文發現課徵現況，有違反避免重複課稅及割裂交易認定事實的疑慮。 為兼容並蓄掌握法律形式與經濟實質，試圖提出土地借名登記契約租稅構成要件認定之操作基準。 / The principle of taxation statutory and the principle of substantive taxation equity are the constructive principles of taxation collection. Paying tax by law and being able to pay in substance means that paying tax and being reduction and exemption from tax as well shall be in accordance with the terms prescribed by taxation law and equality in substantive taxation. Does regarding taxation legal relationship of the contract of borrowing other’s name for land registration, the criteria for determining taxation effect whether shall be subjected to economic substantive relationship or the legal external form﹖ The main scope of this study will analyze the principle of taxation by law and the economic substantive survey methodology , in order to understand the concept and meaning with the connection between the taxpayer and the object taxed in economic purpose, to indentify the statutory requirement of tax independently in accordance with taxation laws and free from any interference, to harmonize and balance with stability of the legal order and the principle of equality in substantive taxation. Reviewing the practical experience in relation to cases involving reduction and exemption from taxation, having taken into consideration all the intents of the arguments, we found out any doubts about giving rise to any issue of double taxation between land value increment tax、income tax and business tax, also being partially and selectively authenticating the economic facts. This study has attempted to propose available programs regarding facts to support the cause of taxation between legal external form and economic substance.