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Journal articles on the topic "Fiducie – France"

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Chirieac, Roxana. "Fiducia-warranty in the Romanian law - a possible practical transposition from the French law?" Technium Social Sciences Journal 12 (September 28, 2020): 77–85. http://dx.doi.org/10.47577/tssj.v12i1.1764.

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The fiducia is an institution of long standing tradition in the civil law systems, being regulated in these ever since the roman law period. But, by the assuming the Napoleon French Civil Code, the fiducia was taken out of the regulations of our country, until the entry into force of the 2011 Civil Code. Then, our legislator decided to acquire the French regulations and reintroduce in the national regulations the fiducia institution. Unfortunately, the institution did not come to know success – although meant to compete with the Anglo-Saxon trust, at the present moment there are up to 200 fiducia registered in Romania. On the opposite side, almost 20% of Americans owns a type of trust. The circumstances in Romania are similar to those in France, where the current regulation of the fiducia was „conceived”, where scholars as well as practitioners have tried the implementation of different variations of the fiducia in order to make the institution applicable. Thus were created fiducia-warranty (fiducie sûreté), fiducia management (fiducie gestion), and scholars have spoke about fiducia concessionary (fiducie libéralité). The present study aims to analyse the fiducia warranty institution and to suggest a „transposition” of this practice in the Romanian legislation. We do not consider that the fiducia will generate as much enthusiasm as the trust, that is much more flexible in its constitution as well as its exploitation, but we consider that it may develop its application in our national legislation.
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Troy, D. "France might adopt a law on fiducie." Trusts & Trustees 12, no. 1 (November 1, 2005): 18–19. http://dx.doi.org/10.1093/tandt/12.1.18.

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Barrière, François. "La fiducie française ou le réveil chaotique d’une « belle au bois dormant »." McGill Law Journal 58, no. 4 (October 23, 2013): 847–68. http://dx.doi.org/10.7202/1019047ar.

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La fiducie, connue déjà de Rome, a longtemps été espérée en France. Sans attendre sa reconnaissance sous forme d’institution nommée, de nombreuses techniques juridiques en portaient tous les traits, avec certes un domaine d’application spécifique. Moins qu’une révolution juridique, l’introduction de la fiducie nommée aurait alors dû être une évolution paisible du droit français. Il n’en fut rien. Sa naissance a été chaotique. C’est une petite fiducie qui est née. Son champ d’application était, alors, étroitement limité, illustration de craintes persistantes de l’administration fiscale notamment avec une discrimination de capacité quant aux constituants regrettable. La rupture avec l’unité du patrimoine a toutefois été consommée dès l’origine. Et la nature du droit détenu par le fiduciaire n’a pas manqué de donner lieu à débat. La qualité du texte législatif initialement voté laissait à désirer, illustration d’une tendance des temps modernes. Progressivement, le cadre légal s’est amélioré; le régime juridique s’est affiné pour aujourd’hui s’être stabilisé et offrir un corpus davantage cohérent à l’institution fiduciaire. Cela est peut-être signe que l’introduction de cette « belle au bois dormant » dans un terreau de droit civil a besoin de temps pour s’acclimater.
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Reed, E. "France: France creates a fiducie, at last, and makes other radical changes to the forced heirship rules." Trusts & Trustees 13, no. 4 (April 9, 2007): 110–11. http://dx.doi.org/10.1093/tandt/ttm023.

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Ody, Baptiste. "De l 'acception du trust dans l 'instauration de la fiducie en France." Revue juridique de l'Ouest 24, no. 1 (2011): 171–86. http://dx.doi.org/10.3406/juro.2011.4327.

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Parodi, Nuccia. "Trust and fiduciary transactions. A still ongoing complex process: concise comparison between Italian and German systems." Milan Law Review 3, no. 2 (December 30, 2022): 74–95. http://dx.doi.org/10.54103/milanlawreview/19509.

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Before The Hague Convention was signed (on 1st July 1985), it was not allowed to refer to any trust country’s law as a framework for domestic trusts having no international objective elements. The Hague Convention has instead allowed it, but it has also enabled its signatory Member Countries to outlaw any reference to such a framework (art. 13 The Hague Convention).Well, shortly after The Hague Convention came into force, Italy has instead largely acknowledged the legitimacy of domestic trusts, while extensively enforcing some domestic rules deemed to be binding under articles 15 and 18 of the Hague Convention. France’s and Germany’s approach have been different. France has ratified the Convention, but it has also enacted a trust-related law regulating any domestic fiduciary transactions (Act dated 19th February 2007. De la fiducie). Germany (which has not ratified The Hague Convention) has drawn up specific rules about fiduciary transactions, giving rise to an increasingly clear development over the last twenty years. Therefore, three different solutions to the same substantial problems in major Civil-law Countries. This essay outlines and focuses on the development of the German system.
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Berlinguer, Aldo. "The Italian Road to Trusts." European Review of Private Law 15, Issue 4 (August 1, 2007): 533–53. http://dx.doi.org/10.54648/erpl2007030.

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Abstract: In Italy, there are still today no exhaustive systematic rules on trusts. Aspects of this institute, as developed in common-law jurisdictions, give rise to considerable practical difficulties, since they conflict with some linchpin tenets of the civil law tradition, including the general principle of the liability of the debtor, the conception of property as an absolute right and the limited number of rights in rem, the prohibition of succession agreements. Despite all this, large efforts have been recently made to introduce, in the Italian legal system, institutes that would perform at least some of the peculiar functions of trusts. This is not an isolated phenomenon but a tendency characterizing a growing number of other systems, including Luxembourg, Quebec, Uruguay, China, Republic of San Marino and, lastly, France. Such tendency is fostered by a number of reasons: EU Institutions have recently proved very pro-active towards trusts, inviting member states to introduce equivalent tools in their legislation. The growing competition among regulators for providing hospitable environments to investors has also pushed even the more conservative to innovate. A fit example of this can be found in the recent law on fiducie which has substantially transplanted in the French systema tool that closely resembles the trust. Following the introduction of this new, valuable instrument, large portions of the French system will be dramatically modified, including those areas of the law, as successions, that are not directly touched upon. A shift of perspective has thus occurred: from the idea, shared until today that the fundamental principles of civil law could only be derogated in specific and exceptional circumstances, to the awareness of their actual reduction to the status of ordinary rules. Comparing the new regulation governing the fiducie with the Italian surrogates of the trust, it appears quite obvious that such important modernization process has yet to be conceived in Italy, where a similar shift of perspective is still far to come. Résumé: Encore aujourd’hui, en Italie, le système juridique ne règlemente pas, de manière systématique, le phénomène du trust. Certains aspects de cet institut, développés dans les pays de common law, contrastent avec les fondations primaires de la tradition civiliste, qui prévoit la responsabilité patrimoniale du débiteur, la conception de la propriété comme droit absolu, le nombre limité des droits réels, l’interdiction des pactes successoraux. Cependant, nombreux atteints ont étés faits pour introduire dans le système de droit Italien, des institutes qui puissent reproduire au moins certains effets du trust. Il ne s’agit pas d’un phénomène isolé mais d’une tendance partagée par d’autres systèmes, comme Luxembourg, Québec, Uruguay, China, République de San Marino, France. Cette tendance s’explique pour différentes raisons: elle à été encouragée par les institutions européennes, qui ont étés très actives en faveur de l’adoption des institutes comme le trust. La compétition croissante parmi les législateurs afin d’attraire des investissements a poussé même les plus conservatifs à innover. Emblématique est la récente introduction de l’in
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RAVANAS, Emmanuel. "LES DIFFICULTÉS D’INTRODUCTION DE LA FIDUCIE QUÉBÉCOISE DANS UN PAYS DE TRADITION CIVILISTE CONNAISSANT L’INSTITUTION DE LA RÉSERVE HÉRÉDITAIRE – L’EXEMPLE DE LA FRANCE." Revue du notariat 109, no. 2 (2007): 265. http://dx.doi.org/10.7202/1045581ar.

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Lupoi, Maurizio. "Trusts in mixed jurisdictions." Pravovedenie 67, no. 1 (2023): 21–55. http://dx.doi.org/10.21638/spbu25.2023.102.

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Closed legal systems are gone in modern world, “mixed” legal systems have become the norm. That has made so-called “transplants” easier but, contrary to a widely held view, legal institutions cannot be transplanted. English trust rules even less, for they are not a coherent set of rules. The British attempted to legislate on trusts for their colonies, for instance for Ceylon (the present-day Sri Lanka), and were thus obliged to be coherent. That made it necessary to introduce new legal concepts with unforeseeable consequences. A wave of legislation followed the adoption of the convention “On The Law Applicable To Trusts And On Their Recognition” by the 15th session of the Hague Conference on private international law (1985); it gave birth to the “international model” of trusts that quickly became the favourite setting of the rich and ultra-rich. Jersey in the Channel Islands was the leading jurisdiction, many others followed but it was not until the establishment of the International Finance Centres in the Gulf and later in Kazakhstan where “the laws of England and Wales” are taken as a source of law and local courts are staffed by former English judges or in any event by lawyers brought up in the common law that a proper transplant of the English trust took place. A totally different legal setting witnessed attempts to create imitations that had to run against well-established civil law conceptual attitudes that did not allow the existence of more than one patrimony per person or the segregation of assets within one person’s patrimony. In 2022 France decreed that each businessman is automatically the owner of two patrimonies; that open the way to a radical re-thinking of civil law notions. Québec and Louisiana are taken as examples of civil law legislation on trusts but Québec has followed its own idea that the assets that form the object of a fiducie belong to nobody, while Louisiana’s Trust Code is a deft admixture of civil law and common law elements based on the civilian notion of “fiduciary”. Luxembourg, France and other civil law countries are then examined: the focus then is on South Africa and Scotland, two countries which have a common past in a shared period of the European ius commune and a common present in being both orphaned from a cultural lineage that provided answers to current matters by drawing on Roman law. Now they both solve the problem of the patrimony by holding that a trustee has more than one patrimony, his own and then one for each trust of which he is the trustee.
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Herbots, Jacques. "Les contrats commerciaux OHADA dans une perspective congolaise. Vers un droit général commun des obligations contractuelles?" European Review of Private Law 23, Issue 1 (February 1, 2015): 47–80. http://dx.doi.org/10.54648/erpl2015004.

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Abstract: The economists agree that actually the African economies did take off. A further growth, however, needs investments. Attracting these investments is precisely one of the purposes of the African Union with her 54 Member States and of - in a geographically more limited area - the OHADA, the organization for the harmonization of business law in mainly French-speaking Africa. The originality of the OHADA consists in the adoption of uniform Acts, which apply in all 17 Member States. It is only fair to say that through these uniform statutes the influence of France and that of the French juridical culture are perpetuated in Africa. In this paper, the OHADA legislation is described, more specifically from the perspective of one of the Member States, namely the Democratic Republic of Congo, the former Belgian colony. An overview of the uniform Acts relating to the following commercial contracts is given: sale, arbitration agreement, carriage of goods by land, lease for professional purposes, lease of the management of a business, agency and brokerage, pledge, surety, and other guarantees. The uniform Acts modernize the outdated law of the Member States. Some of the introduced innovations are the Trade and Personal Property Credit Register and the Trustee for the guarantees. The French law as it stands in our days (including e.g. the trust-like device of the "fiducie") serves as a model, but so does the United Nations Convention on Contracts for the International Sale of Goods (CISG) and the UNIDROIT Principles. The latter is not faithfully followed, though. For instance, the remedy of the anticipatory breach (provided for in the CISG) did disappear out of the revised uniform Act relating to the general commercial law. The unilateral avoidance for breach of contract (provided for in the UNIDROIT Principles), on the other hand, is only by exception allowed and the exceptional circumstances are not defined. The creditor must normally thus apply to the court for an order resolving the contract. The non-commercial special contracts continue to be regulated by the national law of each Member State. This can produce odd effects, so is the ownership of the goods sold transferred to the buyer at the very moment of the agreement of the contracting parties according to the Congolese Civil Code, while the ownership of the goods sold in Congo by commercial contract takes place at the moment of the delivery since the joining of the OHADA. In the present state of affairs, the general law of contracts (as opposed to the OHADA special rules for the different nominate contracts) remains also part of the national law of the Member States. Obviously, this has to change by all means, if one wants the harmonization of the commercial contracts. This article deals therefore also with a text that should become the cornerstone of the OHADA legislation, i.e., the preliminary draft on general contract law. It follows as close as possible the UNIDROIT Principles and there are good reasons for this, as explained by the draughts man professor M. Fontaine. Unfortunately, this draft is momentarily blocked off backstage by some lawyers steeped in the myth of the French legal culture. It may indeed seem hard to imagine, for instance, that the causa disappears! But then also does the consideration in the UNIDROIT Principles.
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Dissertations / Theses on the topic "Fiducie – France"

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Ody, Baptiste. "La fiducie et l'entrepreneur." Thesis, Rennes 1, 2016. http://www.theses.fr/2016REN1G012/document.

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La fiducie a été introduite en droit français par une loi du 19 février 2007. Définie par l’article 2011 du Code civil, elle permet à une personne de transférer temporairement des éléments de son patrimoine vers un patrimoine fiduciaire qui est à la fois distinct du sien et de celui du fiduciaire qui en a la charge. Mécanisme sui generis relevant tant du droit des personnes que du droit des biens, la fiducie a été conçue par le législateur comme un mécanisme efficace de gestion et de sûreté. Près de dix ans après sa promulgation, sa pratique demeure pourtant confidentielle. Cette marginalité s’explique notamment par un régime juridique rigide et inadapté aux spécificités entrepreneuriales. Caractérisés tant par leur qualité de dirigeants que de propriétaires, les entrepreneurs sont pourtant les destinataires naturels de la fiducie. Ils cumulent en effet des considérations personnelles et professionnelles auxquelles l’opération fiduciaire répond utilement dans des juridictions étrangères. L’insuffisance du régime français de la fiducie est d’autant plus patente que les entrepreneurs disposent d’autres mécanismes d’affectation et/ou de rétention de propriété. Aussi, pour développer la fiducie, il apparaît nécessaire d’en libérer le potentiel en la rénovant au service des entrepreneurs
The fiducie is a trust-like device that was introduced into French law by a statute of February 19th, 2007. Defined by Article 2011 of the Civil Code, it allows a grantor to temporarily transfer property to a fiduciaire that will not personally benefit from it. The fiducie is a sui generis device that was conceived for asset management and securitization purposes. Yet, nearly ten years after its enactment it remains rarely used. This scarcity can be explained by both the rigidity of its legal regime and its inadequacy for French entrepreneurs. As people who carry out managerial duties in firms that they partially or totally own, entrepreneurs should be particularly interested in using the fiducie for they face personal and professional issues which can be tackled by trust law in foreign jurisdictions. The inadequacy of its current regime is all the more problematic as French law offers various mechanisms that can produce similar legal consequences. Therefore, in order to develop the fiducie, one must renovate its regime with the objective of being useful to entrepreneurs
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Tarchichi, Abou Chahine Mariam. "Les Garanties fiduciaires." Clermont-Ferrand 1, 2009. http://195.221.120.247/simclient/consultation/binaries/stream.asp?INSTANCE=UCFRSIM&eidmpa=DOCUMENTS_THESES_223.

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La loi française du 19 février 2009 a consacré en France la fiducie. L'un des aspects de cette consécration a été de permettre l'usage de la propriété à des fins de garantie. Cette consécration apparaît comme la conséquence de l'européanisation du droit français. Pourtant, un examen approfondi de la pratique montre que la fiducie et notamment la fiducie-sûreté était déjà connue et utilisée dans les relations d'affaires. En définitive, l'introcuction de la fiducie-sûreté en droit français a été engendrée par le déclin des sûretés traditionnelles. D'une part, celles-ci étaient paralysées par l'ouverture d'une procédure collective, sauvegarde ou redressement judiciaire de l'entreprise. D'autre part, dans les sûretés traditionnelles, le créancier courrait le risque du concours d'autres créanciers. Toutes choses qui n'existent pas avec la fiducie-sûreté
The February 19th 2009 French Parliamentary Act has enacted fiduciary in the French law. By so doing that Act has established the security based on property. In fact, the Parliamentary Act may be seen as an effect of the impact of Europe in the French law. However, securities on property or on assets were already operative in the field of business. That emphasizes that traditional securities have declined. Securities on assets or property seems to be the main security as far as it operates only in favor of the creditor even if, in the case of bankruptcy of the debtor
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Barrière, François. "La réception du trust au travers de la fiducie." Paris 2, 2001. http://www.theses.fr/2001PA020054.

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Maerten, Laurent. "Le trust patrimonial angloaméricain en droit privé français." Paris 2, 1990. http://www.theses.fr/1990PA020163.

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Le trust patrimonial anglo-americain designe l'institution par laquelle une personne, le "settlor" ou constituant, transfere tout ou partie de ses biens et droits a une autre, le "trustee", a charge pour celle-ci d'en faire beneficier une tierce personne, le "cestui que trust" ou beneficiaire. Reversible, le droit reel du "trustee" laisse au beneficiaire l'expectative de recouvrer le patrimoine place sous le controle du "proprietaire legal", au terme de l'operation trustale. Ce demembrement du droit de propriete en deux droits reels, la "propriete legale" et la "propriete equitable", inconnu en droit interne, a conduit recemment les juges francais a ne plus assimiler le trust a des categories eprouvees, mais a la respecter dans son integralite. Solution egalement adoptee par la convention de la haye du 1er juillet 1985, qui enrichit le droit international prive francais d'un nouvel indice de rattachement, le trust, et accorde a la loi d'autonomie, une competence de principe. La confrontation entre la loi d'autonomie et le droit francais des biens et des liberalites n'apparait pas engendrer une situation intolerable
An anglo-american private trust is an intentionnally created relationship with regard to any form of property in which the legal tries is in a person, the "trustee", who may exercise all the power with respect to the property, without having the benefits of ownership+ the beneficial ownership or equitable title is in the "beneficiary". Another way of looking at it is to focus at the division of the property between the "trustee" and the "beneficiary", the settlor giving up his equitable and legal interests in it. This fragmentation of ownership, unknown under french law, may rise choice-of-law difficulties. In going beyond the solution of assimilation of the anglo-american trust into domestic analogous institutions, french judges open the way to recognise the trust as such as a matter of private international law. According to the hague convention of i july 1985 on the law applicable to trust and their recognition, which also adopts this solution, the "settlor" is free to choose the applicable law, provided that he does not use the anglo-american device to subvert important policies of the forum, which might be french law
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Farhi, Sarah. "La fiducie-sûreté et le droit des entreprises en difficulté." Thesis, Nice, 2013. http://www.theses.fr/2013NICE0036.

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La fiducie est un nouvel instrument juridique introduit en droit positif par la loi du 19 février 2007. Mécanisme de sûreté ou de gestion, la fiducie trouve son utilisation privilégiée dans la garantie de paiement. En effet, face à l’inefficacité chronique des sûretés conférant un droit de préférence, aux crises systémiques régulières et au droit des entreprises en difficulté, les créanciers recherchent des sûretés dont l’efficacité est absolue. Grâce au transfert temporaire du droit de propriété de biens, droits et/ou sûretés dans un patrimoine spécialement affecté au paiement du créancier, la fiducie véhicule le rêve de la sécurité absolue. De surcroît, par l’utilisation d’une propriété temporaire et d’un patrimoine d’affectation, la fiducie-sûreté modernise les principes classiques du droit des biens et contribue à l’essor des propriétés-garanties. L’étude du régime et des caractères de la fiducie est donc indispensable. Ce travail est néanmoins insuffisant. Indéniablement, le développement de la fiducie-sûreté dépendra tant de la cohérence de son régime de droit commun que de son efficacité lors de la procédure collective du débiteur, car le droit des sûretés et le droit des entreprises en difficulté sont deux matières indissociables. Si la première a pour fonction de protéger le créancier contre l’insolvabilité du débiteur, la seconde a pour ambition de traiter l’insolvabilité de l’obligé. Pour les sûretés, le droit des procédures collectives agit comme un révélateur d’efficacité. Alors, pour déterminer l’efficience de la fiducie, étudier le traitement de cette sûreté dans le droit des entreprises en difficulté est nécessaire
The fiducie is a new legal instrument introduced in the French system by a law passed in February 2007. Being a mecanism of security, or management, the fiducie’s favoured use is in guarantee of payment. Indeed, considering not only the ineffectiveness of the classical security interest systems, which confers preferential rights, but also the economic crises and bankruptcy laws, creditors look for safeties the efficiency of which is absolved. Thanks to the temporary transfer of ownerships of assets, purposely allocated to the payment of the creditor, the fiducie conveys the dream of absolute security. Besides, with its use of a temporary ownership and a special fund, the fiducie modernizes the classic principles of the French law system regarding property. It also contributes to the development of transfers of titles for security purposes in France. Therefore, a precise study of the regime of the fiducie and of its characteristics is essential ; but it is however insufficient. The development of fiducie will undeniably depend both on the coherence of its system as on its effectiveness in the insolvency of the debtor, since security law and bankruptcy law are two inseparable subjects. If protecting the creditor against the debtor's insolvency is the function of security law, treating insolvency is the function of banckrupcy law. As far as security is concerned, bankruptcy laws act as indicators of efficiency. Therefore, in order to ascertain the efficiency of the fiducie, an assessment of the treatment of this sureness in the French banckrupcy law is unavoidable
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Didier, Philippe. "De la représentation en droit privé." Paris 2, 1997. http://www.theses.fr/1997PA020088.

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Pour l'observateur, la représentation est un mécanisme par lequel une personne, le représente, est appelée à supporter les conséquences d'un acte qu'un autre, le représentant, a passé. Dans un système juridique d'essence individualiste comme l'est le droit francais, un tel resultat est exorbitant puisque, en principe, chacun est maître de ses engagements. Pour surmonter la contradiction qui peut exister entre representation et autonomie individuelle, on interprète traditionnellement la représentation comme un mécanisme où le représenté contrôle l'action du représentant, fusse de façon métaphorique s'agissant des incapables. Dans cette perspective, le mandat est l'archétype de la répresentation. Cependant, il apparaît à l'étude que la représentation à un domaine bien plus vaste. Les diverses situations où l'on peut caractériser la représentation ne peuvent se ramener à une déclinaison du mandat. Mandat et représentation doivent être nettement distingués. Ainsi le droit positif connait des situations où une personne est représentée sans qu'elle ait, à un moment quelconque, participe à la réalisation de l'acte qu'on lui impute. Une telle situation est, en apparence, en contradiction flagrante avec la philosophie individualiste qui inspire notre droit. L'étude de ces situations révèle néanmoins que l'apparence est trompeuse. Le droit positif indique qu'il est possible de représenter une personne saine d'esprit sans son accord. De même, il est possible d'être le représentant d'un autre sans en avoir conscience. Cependant, tout ceci est possible uniquement quand il est certain que le représentant agit au mieux des intérêts du représenté, c'est-à-dire quand on peut affirmer en toute certitude que le représenté aurait pris la même décision. Il apparait ainsi que la représentation n'est pas un phénomène monolithique ; il en existe deux formes. On peut justifier que le représente supporte les conséquences de l'acte du répresentant, soit en faisant valoir que le répresente maîtrise l'action du representant, soit en faisant valoir qu'il est certain que le représente lui-même n'aurait pas fait autre chose
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Arnaud, Stéphanie. "L'usufruit des valeurs mobilières : variations sur les notions de propriété et d'associé." Nice, 2002. http://www.theses.fr/2002NICE0005.

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L'usufruit de valeurs mobilières, au confluent du droit des biens et de celui des sociétés, repose sur l'association des deux concepts opposés : l'usufruit stable et paisible, les valeurs mobilières fluctuantes et volatiles. L'usufruit a pourtant su s'adapter à la nature incorporelle et dynamique des valeurs mobilières et à l'exigence économique actuelle de gestion active. La redistribution des composantes du droit de propriété ne porte plus sur les pouvoirs qu'il confère mais sur son assiette et sa durée. L'assiette originaire de la propriété se fractionne en deux objets : la valeur abstraite du bien est détachée des prérogatives exercées sur lui. L'avoir est dissocié du pouvoir. Or, l'avoir comme le pouvoir conduisent à la propriété. Alors que la propriété ordinaire se veut souveraine et perpétuelle, à la fois richesse et pouvoir, la recherche de nouvelles formes d'appropriation des biens entre la propriétée et son transfert, justifie la renaissance de techniques d'aliénations fiduciaires. . . .
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Blanluet, Gauthier. "Essai sur la notion de propriété économique en droit privé français : recherche au confluent du droit fiscal et du droit civil." Paris 2, 1998. http://www.theses.fr/1998PA020006.

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La these a pour objet de decrire les conditions dans lesquelles la notion de propriete economique commence d'emerger en droit prive francais et en particulier en droit fiscal. L'epoque concernee est l'epoque contemporaine. Des developpements sont d'abord consacres a l'evolution moderne du concept de propriete en droit civil et a la place que tient la propriete dans le patrimoine fiscal des entreprises. A ce titre, une analyse sommaire de la notion d'actif immobilise contribue a presenter les principaux caracteres d'une conception fiscale de la propriete. Sont etudies, a titre d'illustration, les regimes fiscaux applicables aux operations de credit-bail, de concession de brevets ou de carrieres, de fiducie, de vente avec clause de reserve de propriete, de propriete commerciale, d'entremise non commerciale, de pret ou de mise en pension de valeurs mobilieres. Quelques reflexions s'articulent autour des notions de substance, de valeur ou de revenu, vues juridiquement, fiscalement et economiquement. Elles ouvrent sur l'essai d'une definition de la propriete economique, de son contenu et de ses caracteres. Certains developpements s'attachent a mettre l'accent sur le realisme du droit fiscal et surtout sur deux tendances modernes de la fiscalite des entreprises que sont le developpement des mecanismes d'inspiration fiduciaire et la multiplication du phenomene d'immobilisation des charges. Enfin, la these tente d'identifier quelques institutions du droit civil temoignant d'une presence encore soutterraine du concept de propriete economique dans notre droit prive. Elle s'interroge sur l'eventuelle reconnaissance de ce concept par le droit civil moderne
The purpose of the thesis is to describe the conditions under which the concept of economic ownership is being progressively introduced in french private law and in particular in french tax law. The recent development of the ownership concept in civil law is first presented together with the consequences attached thereto in tax law. A brief analysis of the notion of intangible contributes towards a description of the main characteristics of a tax concept of ownership. Examples are given which relate to financial leasing, fiduciary arrangements, sale with deferred transfer of ownership, commercial agency agreements, stock lending. A legal, tax and economic approach of the notions of substance, value or income is also tempted to emphasis is put on the form vs substance analysis developped in tax law especially regarding recent trends such as the tax recognition of fiduciary mechanisms or tax recharacterizations leading to the disallowance of expenses viewed as non tax deductible purchase price of intangibles, whether or not depreciable. Finally, it is tried to identify civil law institutions which reflects, at least implicitely, the growing importance of economic ownership in french private law
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9

Ravenne, Sylvain. "Les propriétés imparfaites : Contribution à l’étude de la structure du droit de propriété." Paris 9, 2007. https://portail.bu.dauphine.fr/fileviewer/index.php?doc=2007PA090011.

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Alors que la propriété est généralement qualifiée de droit absolu, exclusif et perpétuel, certaines institutions, les propriétés imparfaites, tendent désormais à la priver d’un ou plusieurs de ces caractères pour parvenir à un objectif indifférent à la chose. Il s’agit de créer alors des propriétés finalisées. L’objectif poursuivi peut être de garantir une créance ou de gérer pour le compte d’un tiers. Constituent ainsi des propriétés imparfaites non seulement la réserve de propriété, le crédit-bail et la fiducie, à fins de garantie ou de gestion, mais aussi la société immobilière d’attribution et les OPCVM. Il faut alors déterminer si ce propriétaire imparfait est encore un véritable propriétaire. Une réponse positive n’est possible qu’en définissant le droit de propriété, non plus comme un pouvoir absolu sur une chose (définition matérialiste classique), mais comme une relation exclusive (définition exclusiviste moderne)
Whereas ownership is usually described as an absolute, exclusive and perpetual right, some institutions, the imperfect properties, tend to strip it of one or more of these characteristics to reach a goal which is extraneous to the property. This is meant to create dedicated ownerships. Their purpose may be to secure a debt or to manage one’s property for another’s benefit. Thus, not only retention of title, leasing or trust (for security or management purposes) but also “société immobilière d’attribution” and UCITS – undertaking for collective investments in transferable securities – are imperfect properties. Hence, it has to be determined if the imperfect owner is a true owner. A positive answer can only be reached by defining ownership not as an absolute power over a property (classical materialistic definition), but as an exclusive relationship (modern exclusivistic definition)
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10

Eeckhoudt, Marjorie. "La décomposition du droit de propriété sous l'effet du contrat." Lille 2, 2005. http://www.theses.fr/2005LIL20026.

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Notre conception de la propriété oscille, depuis l'Antiquité, entre une propriété unifiée et une propriété divisée. Le Code civil a opté pour la première solution. Pourtant, dans le même temps, il a admis l'existence des démembrements de la propriété et accordé aux parties une liberté contractuelle. On pouvait donc penser que, dès 1804, le ver était dans le fruit et qu'il suffisait de repousser les frontières de la liberté contractuelle pour faire ressurgir les propriétés simultanées. Mais, la doctrine a défendu l'unité du droit en limitant le nombre des droits réels puis en contestant la notion de démembrement. Pourtant, le démembrement de la propriété est une technique largement consacrée en droit positif. Quant au numerus clausus des droits réels, il n'y a aucune raison de le soutenir. En exploitant les silences du Code civil, il est possible de créer de nouveaux démembrements de la propriété. Sous l'effet du contrat est réapparue l'idée d'un dédoublement du droit de la propriété
Our conception of the ownership has been swaying, since the Antiquity, between the unified and divided ownership. By pitting an end to feudal system, the " Code civil " has chosen the first solution but, in the same time, our law has admitted the existence of the " démembrements " of the ownership and granted to the contracting parties the contractual liberty. So we could think it would be enough to push the borders of the Liberty in order to make revival the division of ownership but, the doctrine has defended the unity first by limiting the number of real rights and then by contesting the " démembrement ". We contest these two ideas. First, the " démembrement " of ownership is recognized in our Law. Then, there is no reason to defend the numerus clausus of the real rights. By exploiting the permissive silences of the law, it is possible to create new decompositions of ownership dealing with various objects. Because of the contract, the idea of a division of the ownership has reappeared
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Books on the topic "Fiducie – France"

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Macrí, Oreste, and Vittorio Pagano. Lettere 1942-1978. Edited by Dario Collini. Florence: Firenze University Press, 2016. http://dx.doi.org/10.36253/978-88-6453-369-8.

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Sullo sfondo delle ‘dimore vitali’ di Lecce, Parma e Firenze tra gli anni Quaranta e Settanta del secolo scorso, spiccano in primo piano un autore pressoché dimenticato (poeta, traduttore dal francese, narratore) e il suo «maestro», tra i critici più agguerriti del nostro Novecento. Sono molte le storie che si intrecciano nei 142 pezzi epistolari raccolti in questo volume, accuratamente trascritti e annotati da Dario Collini. Storie personali – alle lettere è in primis affidato l’inedito e intrigante ritratto di un Pagano poliedrico, complesso, sfuggente – e storie collettive, come quelle di «Libera Voce» e del «Critone», tra le imprese culturali che contribuirono ad avvicinare la periferica realtà salentina ai maggiori centri letterari della penisola. Lungo un ampio arco cronologico, a palesarsi è anche la storia di una profonda amicizia, che senza la pretesa di annullare le distanze fra i due corrispondenti avrebbe continuato nel tempo ad alimentarsi di «gratitudine», «stima», «fiducia».
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Conference papers on the topic "Fiducie – France"

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Vižintin, Liliana. "Formazione e partecipazione come aspetti chiave della risposta globale al cambiamento climatico." In APPROCCI ECOSISTEMICI PER L’ADATTAMENTO AI CAMBIAMENTI CLIMATICI E LA RIDUZIONE DEI RISCHI: CREARE SINERGIE E PROMUOVERE IL DIALOGO. Znanstveno-raziskovalno središče Koper, Annales ZRS, Slovenija, 2024. http://dx.doi.org/10.35469/978-961-7195-23-1-3.

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Il cambiamento climatico crea sfide con molte conseguenze sui sistemi socio-ecologici, dal livello locale a quello globale. Queste conseguenze influenzano le decisioni quotidiane individuali o comunitarie sull’uso delle risorse naturali e sui cambiamenti dello stile di vita, nonché le decisioni su come adattarsi alle sempre più numerose conseguenze negative dei disastri naturali, delle ondate di calore e di altri rapidi cambiamenti ambientali. Pertanto, sta diventando sempre più importante il ruolo delle comunità e degli individui nelle iniziative e nelle discussioni per raggiungere il consenso sull’attuazione delle misure per adattarsi ai cambiamenti climatici e ridurre il rischio di catastrofi. Le comunità e gli ecosistemi costieri sono particolarmente vulnerabili all’innalzamento del livello del mare, alle inondazioni, alle frane e all’erosione costiera, che richiederanno cambiamenti nel modo in cui gestiamo i rischi. Tali cambiamenti possono avere un impatto significativo sugli stakeholder e sui residenti locali e possono richiedere diversi gradi e capacità di adattamento. Perciò sta diventando sempre più importante creare un ambiente favorevole e adeguato alla partecipazione degli stakeholder ai processi di consultazione sulla gestione delle conseguenze del cambiamento climatico. Per creare queste condizioni, sarà necessario utilizzare modi innovativi e creativi per promuovere la partecipazione degli stakeholder e superare le barriere comunicative (Hügel & Davies, 2020). L’empowerment climatico (UNESCO & UNFCCC, 2016) si basa principalmente sull’articolo 6 della Convenzione quadro delle Nazioni Unite sui cambiamenti climatici (UNFCCC, 1992), che incoraggia lo sviluppo e l’attuazione di programmi educativi e formativi, lo scambio di materiali didattici, l’accesso del pubblico all’informazione, la partecipazione del pubblico nella lotta ai cambiamenti climatici e ai suoi effetti, e nello sviluppo di azioni adeguate. Nell’Agenda delle Nazioni Unite per lo sviluppo sostenibile fino al 2030 (ONU, 2015) è particolarmente enfatizzata nel sotto-obiettivo 13.3 la misura: “Migliorare l’istruzione, la consapevolezza e la capacità individuale e istituzionale per la mitigazione e l’adattamento ai cambiamenti climatici, la limitazione degli impatti nonché l’allarme precoce”. Poiché la transizione verso una società e un’economia climaticamente neutra e sostenibile dal punto di vista ambientale ha significativi impatti socio-economici, compreso l’impatto sull’occupazione, sono necessarie politiche globali e investimenti significativi in molti settori, tra cui l’istruzione e l’equa inclusione di tutti i residenti. L’UE mira a istituire uno Spazio europeo dell’istruzione entro il 2025 (CE, 2020), che fornisca a tutti l’accesso ad un apprendimento innovativo, inclusivo e permanente. In questo modo si investe su persone che, sulla base delle loro nuove conoscenze e competenze, saranno in grado di affrontare con fiducia il futuro. Le politiche e gli investimenti nell’istruzione e nella formazione volti a una transizione verde e digitale inclusiva, sono riconosciuti come cruciali per la resilienza e la futura prosperità dell’Europa (CE, 2019). La relazione presentata alla conferenza descrive l’approccio innovativo che è stato sviluppato per promuovere la consapevolezza e l’educazione dei giovani nell’ambito del progetto ECO-SMART e che sarà integrato nell’ambito del progetto ECO2SMART. Gli strumenti educativi online riducono la percentuale di insegnamento diretto in presenza e consentono una maggiore interazione tra i partecipanti al processo educativo, l’apprendimento individuale e la ricerca. Gli insegnanti possono utilizzare materiali didattici, quiz e giochi sul portale educativo online del progetto ECO-SMART (https://eco-smart.si/) per motivare gli studenti, aggiornare i contenuti di apprendimento e approfondire la conoscenza. Molte ricerche (Connolly et al., 2012) riportano risultati positivi dei giochi educativi nel raggiungimento degli obiettivi di apprendimento cognitivi, comportamentali, emotivi e motivazionali. Tuttavia, è necessario approfondire la conoscenza della reale utilità dei vari strumenti didattici e altri strumenti inno¬vativi per promuovere la partecipazione e l’attivazione di diversi gruppi target di stakeholder e sui benefici più ampi nel promuovere la cooperazione e rafforzare la fiducia tra ricercatori, professionisti e altri stakeholder nella comunità.
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Reports on the topic "Fiducie – France"

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Vallerani, Sara, Elizabeth Storer, and Costanza Torre. Considerazioni chiave: equità e partecipazione nella promozione della vaccinazione per il covid-19 tra le persone razzializzate e senza documenti. SSHAP, May 2022. http://dx.doi.org/10.19088/sshap.2022.025.

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Questo documento espone alcune considerazioni a proposito della promozione dei vaccini per il SARS-CoV-2 e delle strategie per garantirne un’equa distribuzione tra gli immigrati senza documenti residenti in Italia e, in particolare, a Roma. Quanto emerge dal caso italiano può essere in parte applicabile ad altri contesti in cui la somministrazione del vaccino è stata legata al dispositivo del “passaporto vaccinale”, ovvero il certificato COVID digitale dell'UE, in Italia Green Pass. Nell’organizzazione della campagna vaccinale alcune categorie sociali sono state identificate come “difficili da raggiungere” (hard to reach) e per cui è necessario immaginare interventi specifici.1 In questo testo si sceglie di parlare di persone razzializzate e illegalizzate poiché senza documenti per riferirsi a persone immigrate che non hanno cittadinanza, permesso di soggiorno e status di rifugiato. Questo documento esplora il contesto quotidiano delle vite delle persone illegalizzate e come l’esperienza della pandemia di COVID-19 abbia esacerbato le difficoltà che queste persone incontrano, 23 mettendo in luce il collegamento tra le vulnerabilità, consolidate ed emergenti, con la percezione dei vaccini. Si suggerisce come l’orientamento e la percezione dei vaccini si inseriscano all’interno dei contesti di vita delle persone, in cui molto spesso la priorità è data al sostentamento economico. In molti casi, l’accettazione della vaccinazione è motivata dalla necessità di continuare ad avere un lavoro retribuito piuttosto che a una preoccupazione connessa alla salute o a una fiducia nei confronti delle istituzioni sanitarie. Il seguente documento si pone l’obiettivo di esaminare come i vaccini possano essere distribuiti in modo equo e capace di aumentare la fiducia e i processi di inclusione nella società post-pandemica. Il testo si basa principalmente sulla ricerca etnografica e le testimonianze raccolte attraverso interviste e osservazioni con persone razzializzate e illegalizzate nella città di Roma, insieme a rappresentanti della società civile e operatori socio-sanitari tra dicembre 2021 e gennaio 2022. Questo documento è stato sviluppato per SSHAP da Sara Vallerani (Università di Roma Tre), Elizabeth Storer (LSE) e Costanza Torre (LSE). È stato revisionato da Santiago Ripoll (IDS, Università del Sussex), con ulteriori revisioni da parte di Paolo Ruspini (Università Roma Tre) ed Eloisa Franchi (Université Paris Saclay, Università di Pavia). La ricerca è stata finanziata dalla British Academy COVID-19 Recovery: G7 Fund (COVG7210058). La ricerca si è svolta presso il Firoz Lalji Institute for Africa, London School of Economics. La sintesi è di responsabilità di SSHAP.
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