Dissertation
Beginsel en begrip van verdeling
On 22 November 2018, Teico Sikkema defended his thesis 'Beginsel en begrip van verdeling'. The doctoral research was supervised by Prof. mr. W.G. Huijgen and Prof. dr. F. Sonneveldt.
- Author
- Teico Sikkema
- Date
- 22 November 2018
- Links
- Leiden Repository
According to art. 3:166(1) of the Dutch Civil Code (DCC) a community of property is present when one or more assets (property rights) belong to two or more co-proprietors jointly. A community will cease to exist when this criterion is no longer met. Termination of a community can take place in various ways. One of these ways to terminate refers to termination via apportionment. With effect from 1 January 1992, the legislature provided for the legal arrangement of apportionment in the law. The legal concept of apportionment has since been regulated in art. 3:182 DCC. Knowing whether or not a legal act should be classified as apportionment is of significant importance for civil as well as for tax law.
In this study the focus is on the legal act of apportionment as defined by civil law. In addition, the study exclusively involves apportionment by mutual agreement. The overall aim of this study is to provide an evaluation of the legislative frameworks concerning apportionment as a juridical act according to Dutch civil law, by examining in particular the content and scope of apportionment based on art. 3:182 DCC.