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

Resumen

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.

Palabras clave: Fideicomiso, fundamentos testamentarios, gestión de propiedad fiduciaria, heredero, herencia comercial

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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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Acerca de los Autores

Zakhar Gorbunov, Moscow State Institute of International Relations (MGIMO-University)

Ph. D. student, Moscow State Institute of International Relations (MGIMO-University), Moscow (Russian Federation).

Alexey Albov, Russian Customs Academy. Moscow (Russian Federation)

Doctor of Law, Russian Customs Academy, Moscow (Russian Federation) Moscow State University of Humanities and Economics (MGHEU), Moscow (Russian Federation).

Lyudmila Kupriyanova, Financial University under the Government of the Russian Federation.

Ph. D. in Economics, 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).

Nataliya Sokolinskaya, Financial University under the Government of the Russian Federation.

Ph. D., Professor of the Department of financial markets and banks at Financial University under the Government of the Russian Federation, Moscow (Russian Federation).

Publicado
2020-10-13
Cómo citar
Gorbunov, Z., Albov, A., Kupriyanova, L., & Sokolinskaya, N. (2020). Las instituciones de gestion fiduciaria (fideicomiso) y fundaciones testamentarias en Rusia y Alemania: analisis comparativo. JURÍDICAS CUC, 17(1), 43–64. https://doi.org/10.17981/juridcuc.17.1.2021.02