CALCULATION AND APPORTIONMENT OF SURPLUS VALUE IN THE REGIME OF PARTICIPATION IN ACQUIRED PROPERTY
Abstract
In case when one of the spouses dies, another property regime is chosen, the marriage
is terminated due to divorce, cancellation or in case when it is decided to separate
the estates with a court decision, the regime of participation in acquired property
ends. Together with this ending, the liquidation of the matrimonial property regime
comes to the agenda in order to identify the participation asset. Liquidation is the
precondition for the participation asset to become mature. In this study we will try
to explain, by giving some examples from the doctrine and from adjudications, the
components taking place in active values and passive values in the calculation of
the surplus value which is a monetary value in liquidation, the conditions necessary
to accept them as active and passive values and how the surplus value found at the
end of the calculation would be apportioned
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