▼ In this dissertation, I critically evaluate the VAT treatment of common partnership transactions that are encountered during the life of a partnership. Of great significance, is that at common law a partnership is not regarded as a person, but for VAT purposes it is treated as a separate person. This creates a strong dichotomy between the general legal nature, and the VAT character of a partnership transaction. The partnership and the VAT law dichotomy, is an important theme that runs through most of the thesis. Only once I have established the nature of the transaction for VAT purposes – whether in keeping with or differing from the common law – do I apply the relevant provisions of the VAT Act to determine the VAT implications of the transaction. An important general principle is that what is supplied or acquired by the body of persons who make up the partnership, within the course and scope of its common purpose, is for VAT purposes, supplied or acquired by the partnership as a separate person. I conclude that there are difficulties and uncertainties regarding the application of the provisions of the VAT Act to various partnership transactions. For the sake of certainty and simplicity, I propose amendments to the current provisions that are relevant to partnership transactions, and also propose additional provisions. The proposed amendments seek to align with the purpose of the VAT Act and the principles upon which it is based, and also to adhere to internationally accepted principles for a sound VAT system. I also pinpoint those aspects of the VAT Act that can be clarified by the SARS in an interpretation statement. I further identify issues that require more research, eg issues arising from a partnership’s participation in cross-border trade. Advisors/Committee Members: Van Zyl, S. P (advisor).

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Através do presente trabalho, demonstra-se que a função social da empresa é o fundamento e a justificativa para o reconhecimento e a proteção de interesses alheios aos dos sócios na sociedade limitada. Nos três primeiros capítulos, o objetivo é apontar qual o fundamento teórico da funcionalização do direito de propriedade, quais corolários dela decorrem e qual a sua importância para o exercício da empresa. Defende-se que a função social da propriedade é imperativo decorrente da ordem jurídica do mercado, moldada principalmente pelo princípio da solidariedade social. Por sua vez, a função social da empresa é corolário da função social da propriedade. Sustenta-se que a funcionalização do exercício da empresa repercute no exercício da atividade empresarial, acarretando obrigações positivas e negativas aos sócios majoritários (controladores) e administradores das sociedades empresárias, assim como incide sobre o exercício do direito de propriedade de parcelas do capital, do que decorrem obrigações atinentes aos sócios. A partir do capítulo quarto, objetiva-se sistematizar a composição de interesses na sociedade limitada, em abordagem que inclui tanto os conflitos que envolvem os sócios entre si, como os que os vinculam a terceiros, como a própria sociedade, os credores, os empregados, etc. No primeiro aspecto, versa-se sobre: deliberações sociais; o direito de recesso como forma de resolução de conflitos entre os sócios; a dissolução parcial como instrumento para assegurar a liberdade de não permanecer associado; as restrições ao exercício abusivo da administração; a transparência como instrumento de preservação dos interesses dos minoritários; o direito de participação nos lucros e no acervo social em caso de dissolução e liquidação da sociedade; o direito à manutenção da mesma proporção no capital social e o acordo de quotista como instrumento de composição de interesses. No segundo, sobre o conflito de interesses entre a sociedade e o sócio, em razão do exercício do direito de voto; a exclusão dos sócios nas modalidades de resolução da sociedade em relação ao sócio minoritário, da exclusão do sócio majoritário e do sócio remisso; aspectos da composição do capital social; os efeitos externos da sociedade, em abordagem que apreciará as conseqüências da autonomia patrimonial, a responsabilidade dos sócios e administradores e a desconsideração da personalidade jurídica; aspectos da proteção dos interesses dos empregados e da preservação do meio ambiente. A partir da análise doutrinária e jurisprudencial, demonstra-se como o princípio da função social da empresa é importante para a composição de interesses na sociedade limitada.

Through the present work we demonstrate that the social function of the firm is the basis as well as the evidence for the acknowledgment and protection minoritys and stakeholders interests in the private limited partnership. In the three first chapters it is analyzed the theoretical basis for the functionalization of the property right. It is supported that the property social function is…

Advisors/Committee Members: Forgioni, Paula Andrea.

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Nos mercados dominados por compras de governo, os investimentos em inovação dependem, em grande parte, de subvenções públicas cujo sucesso de aplicação está relacionado a um produtivo arranjo das instituições envolvidas. Neste trabalho são investigadas e analisadas as práticas e mecanismos relacionados à inovação em projetos de estado. A pesquisa foi realizada empregando-se o método de estudo de caso, tendo sido conduzidas uma etapa exploratória e uma etapa de pesquisa de campono setor espacial brasileiro. Foram analisadas instituições e empresas com participação no setor espacial, sendo as empresas ligadas ao desenvolvimento e à manufatura de subsistemas para satélites. Na esfera governamental, foram analisados documentos oficiais relacionados ao setor espacial, bem como ao sistema nacional de inovação. Os diferentes elementos mapeados são leis e regulamentos, subvenção econômica, programas e políticas, recursos financeiros, mão de obra, contratos e produtos desenvolvidos e propriedade intelectual. Esses elementos foram analisadosà luz das teorias institucional, de sistemas nacionais e setoriais de inovação, triângulo de Sabato, tripla hélice, inovação aberta e contratação pública e caracterizados como determinantes dinâmicos que contribuem para o aperfeiçoamento do processo de geração de inovação. Os resultados do presente trabalho compreendem: a caracterização do universo organizacional do setor espacial brasileiro e dos contratos entre instituições públicas e as empresas; análise da legislação pertinente à inovação e confronto com a prática empresarial, e a identificação dos elementos relevantes nos mecanismos de governança e inovação no setor espacial. Em especial, identificaram-se os fatores promotores e inibidores da inovação na estrutura de governança do programa de satélites brasileiros à luz dos pressupostos teóricos condicionantes da inovação. No campo teórico este trabalho busca compreender as formas de interação governo – indústria no contexto de fomento à inovação, através da estruturação de uma ferramenta analítica para a análise de projetos nacionais de inovação. Futuras aplicações desse ferramental analítico poderão ser feitas no estudo de outros setores produtivos, além dos de alta tecnologia, que sejam dependentes da interação com o Estado.

In markets dominated by government purchases, investment in innovation depends mainly on public subsidies whose success in application is related to a productive arrangement of the institutions involved.In this work we investigate and analyze practices and mechanisms related to innovation in state coordinated projects. The research was carried out using a case study method, having been conducted in two phases: exploratory and field studyin the Brazilian space sector. Institutions and companies participating in the space sector were analyzed. The studied companies develop and manufacture satellite subsystems. In the governmental sphere, official documents related to the space sector and to the national system of innovation were analyzed. The different…

Advisors/Committee Members: Padula, Antonio Domingos.

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Au-delà des simples données chiffrées, l'étude du financement du service public intègre une double perspective. D'un côté, l'idéologie et le droit du service public ont eu un effet structurant sur son organisation financière. De l'autre, et par une sorte de choc en retour, les nécessités d'un financement adéquat du service public ont redessiné certains des principes de l'organisation administrative. L'analyse se concentre ainsi sur le processus de fertilisation croisée entre le droit du service public et les finances publiques. Reste que cette étude est potentiellement perturbée par un principe de séparation de la légalité administrative ordinaire et de la légalité budgétaire. Le constat peut toutefois être dépassé en considérant que le financement n'est pas qu'une donnée budgétaire, mais aussi un fait économique. À ce titre, sa prise en compte a été accentuée par l'augmentation de la pénétration de l'analyse et des théories économiques en droit des services publics. L'étude se propose ainsi d'appréhender dans quelle mesure ces règles se sont adaptées aux besoins de financement du service public.

Beyond financials datas, the study of public services financing deploys two different dimensions. On one hand, the public services ideology and law have framed its financial organization. On the other hand, by a sort of return shock, financial liabilities have redesigned such well established principles of public services. So, analysis leads to focus on interrelations between public finance and public services law. Moreover, the study could be disturbed by the assumption of administrative and budgetary law separation. This affirmation could be outpassed if it's considered that funding operations are economical facts. By the way, the growing influence of finance inclusion on public service law has been highlited by penetration of economic theory in law. The study put forward to admit the adaptation ability of adminstrative law to attract private investors from contracts law to public property law.

Advisors/Committee Members: Delaunay, Benoît (thesis director).

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Premoženjska razmerja med zakonci (v nadaljevanju z njimi izenačenimi zunajzakonskimi partnerji ter partnerji v partnerski zvezi) so kompleksne narave, saj v času trajanja partnerske skupnosti prihaja do številnih prelivanj premoženjskih kategorij, skupnega ter posebnega premoženja. Že na začetku je potrebno opozoriti, da skupno premoženje sestavljajo premoženjske pravice, ki so bile pridobljene z delom ali odplačno med trajanjem zakonske zveze, medtem ko posebno premoženje lahko opredelimo kot premoženje, ki ga je zakonec pridobil pred sklenitvijo zakonske zveze ali neodplačno med trajanjem zakonske zveze. Dandanes so mladi zaradi finančne negotovosti postavljeni v položaj, ko živijo doma ter tako vlagajo sredstva in delo v premoženje, ki je v lasti staršev ali tretjih oseb. Posledično prihaja do številnih prelivanj premoženjskih kategorij ter vlaganj, predvsem posebnega premoženja enega zakonca v posebno premoženje drugega zakonca, vlaganja skupnega premoženja v posebno premoženje, podjetniškega vlaganja ter drugih primerov, ki imajo za posledico vzpostavitev stvarnopravnih ter obligacijskih učinkov. Po pravilih obligacijskega prava ima zakonec, ki vlaga, splošni verzijski zahtevek, pravila stvarnega prava pa kot izhodišče napotujejo na uporabo pravil 48. člena SPZ, ki graditelju ne priznava lastninske pravice, temveč zahtevek za povrnitev tistega, za kar je bil lastnik obogaten. Ob tem se pojavljajo številna vprašanja v zvezi z zahtevkom, ki zakoncu pripada na podlagi vlaganj, za kar se je povečala vrednost nepremičnine. Gre predvsem za vprašanja, od koga lahko zakonec zahteva nazaj tisto, kar je vložil, v kakšnem času ter kakšnem obsegu. Med drugim pravila Družinskega zakonika glede premoženjskih razmerij med zakonci posegajo na področje vlaganj zakoncev, saj v primeru, če zakonec vlaga delo ali sredstva v nepremičnino, ki je posebno premoženje drugega zakonca, se lahko zakonca sporazumeta o obstoju in višini ter zavarovanju terjatve, ob upoštevanju pravil stvarnega prava ter zakona, ki ureja izvršbo in zavarovanje. Prav tako imata zakonca po novi ureditvi precej več možnosti v primeru izločitvene pravice v postopku osebnega stečaja enega izmed njiju. S sprejetjem Družinskega zakonika je bil odpravljen kogentni, sicer veljavni zakoniti premoženjski režim in po novem imata zakonca možnost sklenitve pogodbe o ureditvi premoženjskopravnih razmerij ter svobodno ureditev premoženjskega režima. S sklenitvijo omenjene pogodbe, pa se pojavljajo številna vprašanja, predvsem glede publicitetnega učinka registra pogodb o ureditvi premoženjskopravnih razmerij ter dolžnosti in skrbnosti tretjih oseb o stanju vpisov, ki izhajajo iz registra, glede nadrejenosti ter podrejenosti premoženjskega statusa partnerjev. Ugotovimo lahko, kako pomembna je ureditev premoženjskega režima v času trajanja partnerske skupnosti, da kasneje, predvsem ob razvezi, ne prihaja do problemov ter s tem povezanimi postopki.

Property relationships between spouses (hereinafter also encompassing partners in civil relationships as equal under the…

Advisors/Committee Members: Vrenčur, Renato.

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Par nécessité ou par volonté, on assiste, depuis plusieurs années, à une augmentation du nombre d’autorisations d’urbanisme obtenues conjointement. On parle, dans ce cas, de « cotitularité » entre les différents titulaires d’un permis unique. Ce critère, qui, par principe, se matérialise au regard d’une pluralité de personnes, s’étend également à la pluralité d’unités foncières, support du permis de construire sollicité. Jusqu’à la réforme des autorisations d’urbanisme, issue de l’ordonnance du 8 décembre 2005, le droit de l’urbanisme ne connaissait qu’un terrain, un permis et un demandeur. Toutefois, l’évolution jurisprudentielle a amené le législateur à consacrer la possibilité, pour plusieurs pétitionnaires, d’obtenir un unique permis de construire, sur une ou plusieurs unités foncières. Or, cette cotitularité interroge car, si elle est permise, aucune précision textuelle n’a permis d’encadrer cette opportunité. Pourtant, celle-ci peut, de prime abord, sembler aisée, dans la mesure où il s’agit de la simple possibilité laissée à une pluralité de maîtres d’ouvrage, d’obtenir ensemble une seule et unique autorisation d’urbanisme. Or, il n’en est rien : sa complexité est manifeste, au regard de l’emprise et de la composition du projet ou encore des incidences relatives à la solidarité existante entre eux durant toute la vie de l’autorisation de construire. Dès lors, le lien de dépendance et de solidarité, issue de l’acte administratif individuel, doit être strictement délimité et encadré par une convention de partenariat de droit privé, qui aura pour objectif d’organiser leurs relations, sans pour autant que l’administration reconnaisse l’existence de celle-ci

For several years, we’re attending, by necessity or by willingness, an increase of the number of town-plannings approvals jointly obtained. We are talking, in this case, of « joint holders » between the different holders of an unique permit. This criteria, which on principle, materializes regarding a plurality of people, also extends to the land’s units plurality, support for the requested building permit. Until the reform of urban planning authorizations stem from the order of the 8th of December 2005, the planning law only included a building land, a building permit and an applicant. However, case-law development has led the legislator to devote the possibility for several petitioners to obtain an unique building permit, on one or on plenty of land units. Yet, this « joint holders » interrogates because if its allowed, none textual accuracy allowed to frame this opportunity. However, this one, at first sight, can seem easy ; in so far as it concerned a simple possibility left to a plurality of project owners, to get together one urban planning permit, whose quality-assesment procedures can be various. Unfortunately, it’s not the case, because its complexity is obvious, as long as to the right of way and the project set-up, that relatives implications of the existing solidarity between them throughout the life of the building permit’s authorization, bearing…

Advisors/Committee Members: Carpentier, Élise (thesis director).

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The continuous advances and prevalence of embedded systems, being systems consisting of both hardware and software put together, provides a great challenge for industrial companies. Due to the increasing need of complex products to meet the demands of customers, companies more often need to source software from external suppliers. Software has the characteristic of being a product which is difficult to specify as it has the ability to iteratively update itself according to the changing environment, making it hard to determine precisely what it will look like at the beginning of its development. As a result, traditional waterfall contracts, for which the intention is to set clear specifications early on, are often not suitable for developing systems including software. Therefore, the need for flexible contracts, called agile contracts, among industrial companies is emerging to support new technological applications. The purpose of this thesis was to examine what the main challenges are when implementing agile contracts in industrial companies who are purchasing embedded systems, and how these challenges can be mitigated or rectified. This was done by an empirical study in the form of interviews with various relevant actors. Firstly, employees from an industrial company looking to implement agile contracts within its procurement processes to support its embedded system purchases were interviewed. The respondents expressed their concerns and perceived challenges with introducing agile contracts to their business. Then, to answer the challenges interviews were conducted with people who were knowledgeable within the topic of agile contracts. Also, a benchmark, a literature review and a theoretical framework have been performed to analyse previous findings within this research area. This thesis identified nine main challenges being Risk Management, Payment Model, Time Aspect, Communication, Embedded Systems, IP-Rights, Supplier Management, Mindset & Knowledge and Future. Each of these challenges was answered separately, but it was found that some answers overlapped between different challenges. The most prevalent challenge was regarding communication, as a successful relationship built on sufficient collaboration and trust lays a foundation for all the other challenges to be managed more easily. Another recurrent theme was that all involved parties must understand precisely what an agile contract implies in order to make beneficial decisions to manage all the challenges.

De kontinuerliga framstegen för inbyggda system, som består av både hårdvara och mjukvara sammansatt innebär en stor utmaning för industriella företag. På grund av det ökade behovet av mjukvara för att möta kundernas efterfrågan behöver företag köpa in mjukvara från externa leverantörer. Mjukvara är svårt att specificera eftersom det har förmågan att iterativt uppdatera sig själv i enighet med den förändrade miljön. Detta gör det svårt att i ett tidigt skede av ett projekt fastställa exakt hur produkten ska vara utformad. På…

▼ The researcher conducted a critical analysis of the policing of counterfeit crime in South Africa. A pure qualitative research design and approach was adopted. A literature review, interviews and observations were conducted to provide an overview of this problem nationally and internationally. Interview schedules were designed with pre-determined open-ended questions, which allowed participants to explain their perceptions, opinions and viewpoints on the policing of counterfeit in South Africa. Some of the designed questions were mailed to respondents. Questions were posed to members of the Specialised Commercial Crime Unit, members of the South African Police Service’s Crime Prevention Unit, members of the Department of Trade and Industry who deal with counterfeit, prosecutors who normally prosecute counterfeit cases, brand owners/holders/representatives, and attorneys who assist in the policing of counterfeit crime. The findings of this study informed the proposed recommendations for preventative and reactive response mechanisms. These proposed recommendations suggest ways of improving efficiency and effectiveness in policing counterfeit in South Africa. Advisors/Committee Members: Masiloane, David Tubatsi (advisor).

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Ces dernières années, le contexte concurrentiel a démontré la nécessité de réformer la politique portuaire française. C’est ainsi que la réforme portuaire issue de la loi n°2008-660 du 4 juillet 2008 a créé les grands ports maritimes. Le modèle du « landlord port », autrement dénommé port propriétaire/aménageur, a été consacré en France. Le grand port maritime voit ses activités recentrées sur ses missions régaliennes, ses missions d’exploitation ayant été transférées aux opérateurs privés portuaires. Face aux contraintes domaniales, issues du droit administratif, les grands ports maritimes ont dû valoriser leur domaine portuaire en attirant les investisseurs privés et en développant leurs activités avec leur « hinterland ». Le partenariat public/privé est donc la solution pour améliorer la compétitivité des grands ports maritimes. Si du point de vue juridique, l’autorité portuaire est en position « dominante » par son rôle décisionnaire d’attribution d’espaces portuaires aux différents opérateurs, du point de vue économique, le rapport de force est inversé au profit des opérateurs. Il est donc indispensable de parvenir à équilibrer ces visions dans le respect du libre jeu de la concurrence.

These last years, the competitive context demonstrated the necessity of reforming the French port policy. This is how the port reform stemming from the law n°2008-660 of July 4th, 2008 created the Major seaports. The model of landlord port was recognized in France. The Major seaport sees its activities refocused on its kingly missions, its missions of operation having been transferred to the port private operators. In front of state property constraints, stemming from the administrative law, the Major seaports had to value their port domain by attracting the private investors and by developing their activities with their «hinterland». The public / private partnership is thus the solution to improve the competitiveness of the Major seaports. If, from the legal point of view, the port authority belongs in «dominant» position by its decision-making role of allocation of port spaces to the various operators, from the economic point of view, the balance of power is inverted for the benefit of the operators. It is thus essential to succeed in balancing these visions in the respect for the free play of competition.

Advisors/Committee Members: Scapel, Christian (thesis director), Rézenthel, Robert (thesis director).

▼ In 2012, the United States Trade Representative (USTR) submitted a high-standards intellectual property (IP) provision to the Trans-Pacific Partnership (TPP) negotiation forum. Indications that this provision is incredibly aggressive were seemingly confirmed by a series of draft leaks on the Internet, leading to overwhelmingly negative assessments of the USTR and the U.S. trade agenda in the Asia-Pacific. However, these scholars and analysts have not adequately addressed the strategic element of the U.S. trade agenda regarding intellectual property. Arguments have been made regarding the strategic importance of the TPP negotiations, as a whole, to the U.S.: economically, politically, and even militarily. I will argue that the U.S. trade agenda regarding intellectual property in the Asia-Pacific region, specifically, is not counter to these strategic interests. Examining the reasoning behind this policy is the primary objective of this comparative analysis of the perceived intellectual property protections of TPP states. One of the primary, overarching purposes of this examination is to contribute to the discussion of intellectual property as an all-encompassing security issue. I propose that promoting the effective enforcement and implementation of intellectual property protections within other countries provides the United States with a mechanism for countering the unilaterally insurmountable security issues of the twenty-first century, including cyber-espionage and forced technology transfer. I will argue that it is the long-term external effects that provide the most persuasive explanation for U.S. behavior in the Trans-Pacific Partnership negotiations. The United States is still proceeding in a strategic manner, establishing long-term mechanisms for the protection of U.S. interests abroad through bilateral and small-scale trans-regional agreements with limited membership rather than global international institutions in an effort to hedge against the rising power in Asia: China. I have conducted a descriptive, exploratory analysis of the U.S. perception of the intellectual property protections provided in trade partner states. I have defined these protections according to the legal infrastructure and the enforcement capacity of that trade partner. In addition to China, four TPP negotiation members have been selected as case studies for this analysis based upon their Special 301 designations from 2001 to 2014: Canada, Chile, Peru, and Vietnam. Advisors/Committee Members: Moore, Thomas (Committee Chair).

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Malgré l’amélioration du régime des droits de propriété intellectuelle (DPI) en Chine après l’accession de celle-ci à l’Organisation mondiale du commerce (OMC) en 2001, la question relative aux DPI demeure l’un des « sujets de vive préoccupation » dans le commerce sino-européen. Selon la stratégie européenne visant à assurer le respect des DPI dans les pays tiers, adoptée en 2005 et renouvelée en 2014, la Chine est ciblée par la Commission européenne comme le premier pays tiers dans lequel les autorités locales ne prennent pas de mesure efficace pour s’attaquer aux problèmes de violations des DPI. En raison des enjeux politiques et économiques importants pour l’UE, son intervention est nécessaire pour améliorer le régime des DPI et l’environnement de l’investissement en Chine. L’analyse de l’action extérieure de l’UE s’appuie sur l’étude des instruments auxquels elle recourt en vue de renforcer la protection et le respect des DPI en Chine. L’objet de notre recherche est d’examiner la manière dont l’Union choisit d’exploiter les instruments à géométrie variable au sein des enceintes multilatérale et bilatérale. Deux axes distincts mais complémentaires orientent la mise en œuvre de l’action extérieure de l’UE vis-à-vis de la Chine : l’approche coopérative, d’une part, et de l’approche conventionnelle, d’autre part. L’approche coopérative vise d’abord à rapprocher le régime juridique chinois des standards les plus élevés du droit de l’UE. En dépit d’un certain nombre de difficultés limitant l’efficacité de l’action extérieure de l’UE, la coopération bilatérale avec la Chine permet de contribuer à l’amélioration du régime juridique chinois. La convergence normative devrait ensuite faciliter l’apparition d’une approche commune entre l’UE et la Chine sur le plan conventionnel. Il importe à cet égard de souligner la position divergente de la Chine face à la promotion de l’UE, par la voie conventionnelle, d’un renforcement de la protection et du respect des DPI. Malgré la convergence accrue des positions européenne et chinoise favorables à la protection « ADPIC-plus » des DPI, la Chine se montre réticente voire hostile envers les initiatives conventionnelles de l’UE tendant à renforcer les mesures relatives au respect des DPI.

Despite the improvement of China’s intellectual property rights (IPR) regime after this country’s World Trade Organization (WTO) accession in 2001, the IPR remains one of “major concerns” in Sino-European trade relation. According to European strategy for the enforcement of intellectual property rights in third countries, adopted in 2005 and renewed in 2014, China is identified by the European Commission as first priority country, in which the local authority does not take effective measures to tackle the problems caused by IPR violations. Taking into account the EU’s important political and economic concerns, his action is necessary in order to improve the IPR regime and the investment environment in China. The analysis of EU’s external action is based on the instruments used to strengthen IPR’s…

Advisors/Committee Members: Lebullenger, Joël (thesis director), Boizard, Maryline (thesis director).

▼ In this research report the estate implications for a marriage or civil partnership, entered into in terms of the Civil Union Act, are identified by determining the impact thereof and whether or not there are any differences with regard to the estate implications of a traditional marriage. The Civil Union Act came into effect to give legality to the relationship between homosexual couples by providing the option to conclude a marriage or civil partnership. Both of these institutions thus have the same legal consequences. According to Section 13 of the Civil Union Act the implications of the Marriage Act also apply to the Civil Union Act. The feasibility of this principle is not taken into account regarding estate implications. Since a marriage and civil partnership in terms of the Civil Union Act differs from a traditional marriage, it leads to uncertainty with regard to the application of this principle. This uncertainty and estate implications are the topic of this study. The total effect of the Civil Union Act is not discussed in the Civil Union Act, but rather consists of references to other legislation. Consequently the specific estate implications for a marriage or civil partnership, entered into in terms of the Civil Union Act, are discussed with specific focus on marriage regimes, maintenance, purchasing of household necessities, donations and tax benefits. Both the position before and after the Civil Union Act are considered. Firstly marriage regimes are discussed since it is the first step in identifying estate implications for the marriage or civil partnership. Maintenance is considered a direct result of a marriage and is referred to in many laws. It is therefore necessary to discuss the content of the legislation and whether or not it is compatible with the Civil Union Act. The buying of household necessities, donations and tax benefits has a unique effect on a marriage and the focus in this study is on the effect it has on a marriage and civil partnership entered into in terms of the Civil Union Act. The conclusion is that this research report will provide clarity on what exactly the estate implications are for parties who have married or concluded a civil partnership in terms of the Civil Union Act.