CONTENTS
Terms of Reference
Summary
Chapter 1: Introduction
Chapter 2: Issues Arising in Cross-Border
Successions
The reach of the law of succession
The applicable law
Box 1: The contrast of succession law in
France and the UK
Box 2: Domicile under the law of England
and Wales
Box 3: A simple cross-border succession
Box 4: An example of the additional expense
involved in a cross-border succession
Testator's choice of applicable law
Jurisdiction
Recognition and enforcement
Box 5: Recognition and enforcement
The scale of the problems associated with
cross-border successions
Chapter 3: The Commission's General Approach
Chapter 4: The Applicable Law
The test for determining the applicable
law
Choice of applicable law
Administration of the succession and payment
of tax
Property rights and registration of land
Special succession regimes
Clawback
Box 6: An extreme example of clawback
Box 7: The adverse effects of clawback in
the UK
Chapter 5: Jurisdiction, Recognition and
Enforcement
Recognition and enforcement of court decisions
and authentic instruments
Box 8: An effect of the proposal for recognition
and enforcement of an authentic instrument
Chapter 6: The European Certificate of Succession
Box 9: The effect of an ECS under the
proposal
Chapter 7: Subsidiarity and Opt-In
The UK opt-in
Chapter 8: Summary of Conclusions
Appendix 1: EU Sub-Committee E (Law and Institutions)
Appendix 2: Call for Evidence
Appendix 3: List of Witnesses
Appendix 4: Correspondence with the Government
and Response to COSAC
Appendix 5: Glossary
Oral Evidence
Oral evidence, 25 November 2009
Oral evidence, 2 December 2009
Oral evidence, 9 December 2009
Oral evidence, 16 December 2009
Written Evidence
NOTE:
References in the text of the report are as follows:
(Q) refers to a question in oral evidence;
(p) refers to a page of written evidence.
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