Co-chair of Pryor Cashman`s Art Law Group and brings to her practice over 15 years of combined experience in personal and business roles, as well as in-depth knowledge of a variety of complex legal practices and issues specific to the art industry. Among other players in the art market, she advises individual collectors, artists, galleries, auction houses, estates and trustees as well as non-profit organizations on a range of transaction and litigation issues. The course includes six exclusive and in-depth interviews with leading lawyers from the art world. These interviews give you unprecedented insight into their areas of practice, the issues they have faced, and an understanding of international art law as experienced by those on the front lines. Christie`s Education`s online Art Law course provides a detailed and in-depth introduction to this essential area of law. The course covers the legal practice and legislation of the art world in the major international regions: United States, Europe, United Kingdom and China. The six-week course is written and presented by lawyer Vittoria Mastrandrea (Christie`s, Christie`s Education). Understanding law, how it affects the art industry, is crucial for those who wish to embrace the profession as a career, and for those who wish to expand their career in the art world into business, specialist and legal roles. This course is designed to give you an understanding of this complex subject that is necessary to advance your ambitions. Art law is structured to provide both an academic understanding of the key legal concepts that affect transactions in the art world and detailed procedural considerations to ensure that your findings can be applied in practice.
Several case studies during the course will help demonstrate the application of these concepts in courts around the world. For six weeks, the course will provide you with an understanding of contract law and anti-money laundering procedures, copyright, export regulations, authenticity and counterfeiting, restitution and repatriation, as well as issues related to museums and disposal. “The course was very professional. The course content was of a high standard and completed all around. The concepts were delivered very clearly. The lectures were fun. Session Three – Export of Objects of Cultural Value and Protected Species We know that navigating the world of taxes is not easy, and the combination with valuable works of art and movable property can make things even more complex. “All the courses I`ve taken are great – art law, valuation, navigating the art market, etc. I would recommend them all. Racheal Muldoon Barrister at The 36 Group, London, and member of the specialist 36 Commercial Crime and Art Law team, with experience over the past decade in advising auction houses, private dealers and major cultural institutions, including the British Museum. “It was a very interesting introduction to these terms and a nice way to familiarize yourself with the terminology of this environment.” Managing Partner of Borghese Associés, which she co-founded in 2009.
She specializes in art litigation and represents art collectors and dealers in high-profile criminal cases of theft and illicit trafficking. Founded the ACE Commission for Art Law and is part of the teaching team of the Master in Art Market Law and Heritage of the University of Paris II. MUNICIPALITIES CANNOT LEVY STAMP DUTY ON LAND TRANSFERS TO: Charles K. Allan, City Attorney, Naples Prepared by: Stephen E. Mitchell, Assistant Attorney General, and Richard D. Hamrick, articling student? QUESTION: Does the City of Naples have the power under the Home Rule Act to: to levy an excise duty in the form of stamp duty on the transfer of immovable property within of the city? SUMMARY: Ni § 166.201, f. S. (Powers of Municipal Self-Government Act) or any other general statute grants municipalities the power to levy excise duty in the form of stamp duty on the transfer of real property within municipal boundaries.
In the absence of such a power by ordinary law, Paragraph VII(1) and (9) of the Staatskonst. to anticipate this form of taxation for the State and to prevent the collection of such an excise duty by municipalities. The answer to your question is no. In City of Tampa v. Birdsong Motors, Inc., 261 So.2d 1 (Fla. 1972), the Supreme Court addressed a similar situation, stating: “Taxation by a city must be expressly authorized either by the Constitution or by the legislature, and all doubts as to the powers to be exercised must be removed against the municipality and in the interest of the general public. Some lots, etc. City of Monticello, 159 fla. 134, 31 so.2D 905 (1947). The statutes authorising a municipality to tax must be interpreted strictly, cannot be implicitly extended and cannot be extended to an area not expressly included, even if this area may be very similar to the included area. City of Miami v.
Kayfetz, 158 fla. 758, 30 so.2D 521 (1947). Article VII(1)(a) of the State Conservatory provides that all forms of taxation, with the exception of ad valorem taxes on immovable or movable tangible property, are preferred to the State, unless the ordinary law so provides. Article VII(s). 9, State Const., also limits the powers of municipalities to taxation: “(a) Counties, school districts, and municipalities may be authorized by law to levy ad valorem taxes, and may be authorized by general law to levy other taxes for their respective purposes, except ad valorem taxes on intangible movable property and taxes prohibited by this Constitution.” (Emphasis added.) It follows from the foregoing constitutional provision that, with the exception of ad valorem taxes, municipalities may be conferred the power to levy a tax only by ordinary law and that unauthorised municipal excise duties must necessarily be levied on the basis of the abovementioned constitutional pre-emption clause. Birdsong Motors, Inc., op. cit. cit., p. 3. Section 166.201, S.F., established by § 1, c. 73-129, the Florida statutes, the Powers of Municipal Self-Government Act, provides: “166,201 taxes and fees. A municipality may, by taxes and licences authorized by the Constitution or the general law, or by user fees or fees approved by ordinance, collect the sums of money necessary for the conduct of the municipal administration, and may cause to be received and collected in the manner prescribed by an ordinance not contrary to law.
(emphasis added.) Section 166.201, F.A., is not a power to collect the excise duty in question, since that section does not confer a taxing power. The right to determine taxable objects falls within the competence of Parliament, subject to the relevant constitutional restrictions. Belcher Oil Company v Dade County, 271 So.2d 118, 122 (fla. 1972). Since the legislature has not expressly conferred the power to levy the excise duty at issue by ordinary law, Article VII(1)(a) of the State seeks to prevent that form of taxation effectively for the State and, in conjunction with Article VII(9)(a) of the Constitution, to prevent its taxation. Birdsong Motors, Inc., op. cit. Cit.; Belcher Oil Company, op. cit.
Cit.; cf. AGO 071-54. “It was very accessible and provided a solid foundation for further understanding and exploration of the law (in major jurisdictions) as it applies to the art world.
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