Dissertations / Theses on the topic 'Successions et héritages – Gabon'
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Louba, Wilfrid Terence. "Le droit des successions AB Intestat gabonais : entre coutume et modernisme." Perpignan, 2012. http://www.theses.fr/2012PERP1104.
Full textMissioumbou, Paul. "Dynamique et jeu de "grandeurs" dans la manifestation et la gestion du contentieux successoral au Gabon : pour une lecture de la mutation d'une société d'Afrique Centrale." Paris, EHESS, 2012. http://www.theses.fr/2012EHES0549.
Full textThe study concerns the inheritance dispute in the Gabon, set as a pretext to suggest a reflection on the question of the transformation of the African societies. The analysis leans on a interpretative model inspired by the theory "Of the justification" by the greatnesses of Luc Boltanski and Laurent Thévenot, and categories of reading we associated with the notion of baroque, to how that the transformation which takes place in Africa proceeds of the baroque joint of the greatnesses of the "worlds" of corresponding to three striking temporality of the history of the continent: pré-colonization, colonization and comment-independance. The author support the idea that if this baroque context is the one generate the conflicts observed, he is also the one whi inclines to the persons the means to manage them
Ngoli, Mouckoda Nancy. "Le droit à la justice au Gabon face aux dérives de la coutume." Thesis, Normandie, 2019. http://www.theses.fr/2019NORMC046.
Full textThe right to justice in Gabon, which has taken various forms over time and space, is not always perceived as the right of an individual who believes that he has been wronged, to bring the allegations of his claim before a trial judge. In fact, some individuals, particularly in the family environment of the couple, stand up as judge and party in disregard of the legal principle of fair justice which exclusively empowers the competent judge in the course of a proceeding to determine the validity of a claim. It is in this context and given the attachment of the alleged litigants to a deviated custom, that an interest has attracted the attention to the question of the right to justice in Gabon in the face of customary abuses, particularly in the relationship of the couple and their families. Through this reality which suggests a gap between what the law provides, its perception by the populations and the use that they make of it, a discussion was conducted to find out how to achieve a real social fear of the positive law?This led on the one hand, to apprehend the drifts of the custom at the stage of the important events of the life of the couple. And on the other hand, to search for what the justice in Gabon says about these phenomena. Thus, after analysis of these data, suggestions were made at the end of this thesis work to reflect on the need for a right in adequacy between its theory and its practice
Fixois, Marie-Agnès. "Sociétés et successions." Paris 2, 2007. http://www.theses.fr/2007PA020105.
Full textGénin, Véronique. "La perversion de l'imposition des successions." Paris 2, 1993. http://www.theses.fr/1993PA020012.
Full textThe succession phonomenon is disrupted in its eternity quest : juridical, economical, social and spiritual perpetuation is held up by the inheritance tax considered as a social intervention instrument. It is a perversion that denies patrimony which is the individual liberty expression. The technical perversion of inheritance tax is that taxation is altered in order to orgaznize patrimony confiscation. This perversion can be explained by the philosophical perversion of its juridical and ideological foundations which legitimate despoilment. This obstacle to perpetuation is throwing our civilization towards decline
Youego, Christine. "Sources et évolution du droit des successions au Cameroun." Paris 2, 1994. http://www.theses.fr/1994PA020019.
Full textThis thesis studies the legal bases and the transformations of successions in cameroon. Diversity is one of the main characteristics of this country. Successions are also characterised by such a diversity. They are governed by local customs and laws enacted by the former colonial authorities. In absence of a national law on the subject, cameroonian courts have undertaken to determine a new law of successions, essentially based on the 1804 th former french civil code. The result is the substitution of many successors to the single customary successor, and the modern divisible inheritance to the customary conception of permanent indivision
Ela, Emmanuel Thierry. "Le règlement des successions ab intestat au Cameroun." Paris 2, 1997. http://www.theses.fr/1997PA020034.
Full textMelhem, Mahmoud. "Le testament et l'héritage au Liban selon la jurisprudence religieuse et la loi positive." Perpignan, 2007. http://www.theses.fr/2007PERP0751.
Full textRoehrig-Sion, Delphine. "La révélation de succession." Paris 2, 1997. http://www.theses.fr/1997PA020023.
Full textIt is difficult these days to determine all the persons entitled to inherit under french succession law. The concept of the family has considerably changed : often the traditionnal family circle is widely dispersed and the number of families with illegitimate off spring is on the increase. This development accounts for the emergence of an unusual profession known as succession genealogist (genealogiste successoral), whose task is to establish, upon the request of a notary, the identities of the beneficiaries of the estate of a deceased who has died leaving no known heirs. Once the genealogist has identified the relations of the deceased, he will then be in a position to inform them of their inheritance rights, previously unknown to them, by virtue of what is known as an agreement for the identification of succession beneficiaries (contrat de revelation de succession). In consideration for his services, he will be entitled under this agreement to payment of a percentage of that part of the net estate devolving to the heir in question. The legal classification of such a contract is no simple matter. The courts have decided, with a considerable degree of caution, to place the contract in the category of a sui generis risk contract. The validity of contract is subject to the ordinary common law rules of contract. Until recently, there was an unbroken line of precedent over a period of twenty-three years to the effect that such contract be subject to no particular regulations. However, the french supreme court, by a recent decision dated 30th october 1996, ruled that the genealogist falls into the same category as that of door-to-door salesman and, as such, is subject in the performance of his duties to the restrictions laid down in articles l. 121-23 et seq of the consumer code
Veyrié, Nadia. "Deuils et héritages : confrontations : restes, traces et empreintes du proche." Montpellier 3, 2006. http://www.theses.fr/2006MON30006.
Full textHow do people cope with the grief that follows the loss of a loved one and the same time confront the material inheritance ? Social, ethical and eschatological notions of the death are first questioned through philosophical, anthropological, historical and sociological works. Next, what are the points of reference when mourning and inheritance are discussed ? Two types of answers offer themselves : the first on mourning which interprets the work of Sigmund Freud and his successors on psychoanalysis ; the second which examines the meaning of inheritance in law, through a study of the complexities of “succession” in the civil code. Finally, mourning and inheritance are shown not as separate entities but as interdependent : mourning depends on inheritance, inheritance on mourning. For a bereaved person or family, inheritance is not limited to material succession as defined by the law. In fact there is an intermingling not only of material and symbolical types of inheritances, but also those of mourning, in particular that of inheritance
Godechot, Sara. "L' articulation du trust et du droit des successions." Paris 2, 2002. http://www.theses.fr/2002PA020109.
Full textLacroix, Thierry. "La transmission du pouvoir et du capital dans les entreprises familiales." Rouen, 1996. http://www.theses.fr/1996ROUEL265.
Full textTransmission of family companies to family members must be considered in a global way, taking into account the relation between power and capital that can hardly be separated in case of a free-of-charge transmissions. As a matter of fact, the power capital association is a main feature of a family companies. Transmitting capital and power separately would compromise the stability of the company. Yet in the current french legal and tax systems, and more specifically in case of unorganized successions, such a stability cannot be preserved. On the other hand, positive law does not feature the notion of power within family companies. A company is transmitted as a capital, just as any property would be, without taking its specificity into account, and leading to inevitable and irreparable power failure. On the other hand, weight to taxes and estimation methods complicate the transmission of family companies at the worst moment of their lifetime. Civil, company and tax laws do feature succession techniques that help company directors to organize succession while they are alive. But these techniques are not sufficient, and more specifically in case of unexpected leavings of the company directors. Actually family company successions cannot be improved without a legal and tax reform of free-of-charge successions that would take into account the great impact of the power capital association in family companies
LOGEAIS, VINCENDEAU ISABELLE. "Le valorisme en droit patrimonial de la famille." Nantes, 2001. http://www.theses.fr/2001NANT4014.
Full textFall, Falilou. "Persistance des inégalités et croissance : le rôle des héritages." Paris 1, 2005. http://www.theses.fr/2005PA010059.
Full textSaint, Affrique-Tiberghien Diane de. "La société civile comme mode d'organisation du patrimoine." Paris 2, 2002. http://www.theses.fr/2002PA020071.
Full textBascugnana, Jean-David. "Les successions particulières légales et para-légales." Toulouse 1, 2010. http://www.theses.fr/2010TOU10052.
Full textWith the emergence of new hypotheses of right of return and the reproduction of exceptional rules of devolvement, consequence in particular laws n°2001-1135 of December 3rd, 2001 and n°2006-728 of June 23rd, 2006, the notion of "particular successions" arouses a renewed interest in doctrine. This study aims to provide a complete analysis of the notion envisaged as a specific mode of transmission of certain constituents of the heredity. First of all, it seemed necessary to specify it, so much it was modified by the last legislative interventions. The notion then revealed all its specificities. Based on heterogeneous rules of devolvements, taking account into the affection, the nature or the origin of the property, the particular successions allow the personalization of the devolvement as well as the transmission of the specific possessions to the heir best to receive them. However, as any successions, these produce consequences at the time of the inheritance regulation. At this stage, the study advanced the difficulties bound to the conciliation of the particular successions, both with the common succession and between them. The examination of the various exceptional hypotheses then demonstrated the textual incapacities and the difficulties inherent to the liquidation of such successions, because the legislative will, liking the acceleration and the simplification of the inheritance regulation, is partially held in check by the existence of the particular successions. Now, if the pursued purpose is praiseworthy, in the fact that he allows a personalized transmit of someone constituents of the heredity, the reserved method is open to criticism. Nevertheless, personalization of the succession and facilitated inheritance regulation are not necessarily paradoxical, as the study demonstrated it. It's enough, indeed, for returning these two compatible objectives, to proceed to a punctual reform of the applicable rules
Chalak, Rama. "L'option de législation dans le droit des successions ab intestat au Sénégal." Paris 11, 2004. http://www.theses.fr/2004PA111022.
Full textGoré, Marie. "L' administration des successions en droit international privé français." Paris 2, 1990. http://www.theses.fr/1990PA020002.
Full textFrom a comparative point of view, estate administration, whether in common law or in civil law, has a common aim: the unity of the "patrimoine" (the estate), the caracteristic of which is the netting out of the assets and liabilities. It appears that the rule of conflict of laws - in its classical structure - is the only method susceptible of preserving the integrity of the estate. Therefore, the principle like the means of respecting the integrity of the estate is revealed by the study of the law governing estate adminis- tration (first part) and the execution of estate administration (second part). In fact, more generally, it appears necessary to recognize in private international law a special category peculiar to estates with its own law, the "law of the estate", governing the netting out of all the liabilities and all of the assets, as a whole, regard less of where the individual assets and liabilities may be found
Mayali, Laurent. "L'exclusion des enfants dotés en droit savant et en droit coutumier au Moyen-âge." Montpellier 1, 1985. http://www.theses.fr/1985MON10005.
Full textHovasse, Banget Suzanne. "La propriété littéraire et artistique en droit des successions." Rennes 1, 1990. http://www.theses.fr/1990REN11020.
Full textThis thesis studies the transference by inheritance of rights, subject to the laws of 11 march 1957 and 3rd july 1985, regarding copyright and all accompanying materials to the works of litterature, art and originals concerned. The subject is divided into two parts. The first part concerns the conveyance of anthumous works disclosed by the author during his lifetime, and the second part, the conveyance of posthumous work disclosed after the author's death. The first part then analyses the transmission of of a moral right and that of pecuniary dues, as well as the terms and conditions of the excercise of such rights by the successors. The second part then analyses the conditions of application of the rules concerning posthumous publication rights and also the method of determining the beneficiaries of such rights. Finally, the analysis also covers posthumous works of art and the conflict which thus occurs between disclosure rights and the principles governing community regimes
Favey, Claude. "Les règles et les limites de la taxation des droits de propriété littéraire et artistique à l'impôt de succession." Paris 2, 1990. http://www.theses.fr/1990PA020001.
Full textPrybys, Gavalda Natacha. "La notion d'obligation de donner." Montpellier 1, 1997. http://www.theses.fr/1997MON10049.
Full textBoisgibault, de Bryas Amélie. "L'organisation de la succession par le recours au droit des sociétés." Paris 9, 2001. https://portail.bu.dauphine.fr/fileviewer/index.php?doc=2001PA090040.
Full textTarroux, Thierry. "La minoration des droits de mutation à titre gratuit dans le cadre de la transmission de patrimoine." Toulouse 1, 1995. http://www.theses.fr/1995TOU10005.
Full textPaying as little taxes as possible has become for many people a daily preoccupation. So much so that it has become an advertising slogan for certain professions. The present study is devoted to a special area of defiscalisation: the free of charge transmission of patrimony. The 1988 deceased have transmitted to the next generation an average 344 000 FR, i. E. 296 000 FR at the time of their death and 48 000 FR by previous registered donation. There are great differences: 20% of the deceased have left almost nothing whereas the 10% richer ones have transmitted an average 1. 5 million FR at their death and 341 000 FR by previous donation (les notes bleues de Bercy, February 1995, n° 56). Moreover, as will be shown, there is no correlation between the importance of patrilony and taxation. The present work shows that it is impossible to contemplate the problem from a uniquely fiscal point of view. On the one hand because of the special technicity of the registering fiscality that uses a lot the mechanics of civil law. On the other hand because the reduction of taxes cannot be considered exclusively without taking into account the overall situation on the tax-payer. Moreover it must be underlined that, in spite if the practical character of the topic, much space will be devoted to the theoretical aspects
Gramont, Hugues. "Étude analytique et critique de la prohibition des pactes sur succession future." Bordeaux 1, 1990. http://www.theses.fr/1990BOR1D017.
Full textThe code napoleon enacted in 1804 a general prohibition of any convention pertaining to the devolution of a future succession. Said prohibition aimed at the protection of the "reserve hereditaire" and constituted with it the successional law and order. The courts and legal commentators thus had the duty to give a definition of the prohibited convention which came to many developments. Meanwhile and from 1960 onwards, the legislator enacted several exceptions to the prohibition. . . This subject matter is hence based in french law on a prohibitory principle and exceptions thereto, the latter being expressly stated and regulated by the law. This legal scheme proves nowadays to be dangerously obsolete : in the law itself since many conventions are extra-legally validated by the notarial practice and the courts (joint-ownership -"tontine"- clause, and inability of our legislation to solve conflicts of laws issues arising out of in- ternational successions). Hence it may be proposed to amend the current legislation so as to introduce the "pacte de famille" (family convention) which -coupled with fiscal incentives - would add to our law a legal means to dispose of one's succession by contract - akin to the system already in force in germany and switzerland - and would introduce a new juridical category purposedly aiming at solving conflicts of laws issues
Tosi, Isabelle. "Acte translatif et titularité des droits." Montpellier 1, 2003. http://www.theses.fr/2003MON10064.
Full textCoulibaly, Siriki. "Les conflits de lois en matière de successions en Cote d'Ivoire." Nice, 1985. http://www.theses.fr/1985NICE0001.
Full textLakhdari, Otmane. "Le particularisme du rite malékite en droit musulman successoral." Perpignan, 2001. http://www.theses.fr/2001PERP0413.
Full textSuccessional law is founded upon a juridical and mathematical logic that ascapes man totally, for it comes from the coran principally, enlightened by the sunna, repeated by the first caliphs and applied nowadays by the countries of north Africa (Morocco, Algeria and Tunisia). The malekite rite has served the islamic thought in the successional matter by means of its unique opinion on most of the issues that make up the particularism of the malekite rite
Deville, Sophie. "L'objet de la libéralité." Toulouse 1, 2009. http://www.theses.fr/2009TOU10045.
Full textThis study aims to provide a complete analysis of the object, considered as something handed-over, when it belongs to the free market's legal frame. This idea suggests a double perspective. First a theoritical understanding focused on operating legal qualifications, throws light on classifying function of the object, which is specific to the matter, different from the classical point of view which considers it as a validity requirement for every legal act. The object seems like a criterion able to resolve conflicts belongs to categorical data. As a result, a dimension leaving aside categorical idea allows going beyond many practical problems, whether it concerns the concrete identification of the transmetted object, or its comparison with liberality's specific features. Moreover, the reasonning shows how the free of charge instruments exploits inheritance traditionnal law's techniques, which contribute, under certain conditions and limits, to its dynamism. Finally, the inheritance dimension in which the liberality naturally lies, concrete expression of considered property, is closely related to the wilful gratification's object and prove wealth of pratical and theoritical influences, particularly concerning the conception of inheritance rules, mandatory or not, that the French legal system maintains
Forest, Nicolas. "Successions et libéralités dans l'Iran mazdéen." Thesis, Paris Sciences et Lettres (ComUE), 2017. http://www.theses.fr/2017PSLEP007.
Full textLike the roman law, the mazdean inheritance law knew the rebuttable and irrebuttable presumptions, the right of representation, the right of accession, the collatio bonorum (return of property to the mass of the succession), made application of the commorientes rule, the rule nemo liberalis nisi liberatus, protected the creditors of the deceased by reserving the estate for them and excluding the creditors of the heir when he was insolvent (separatio bonorum), subjected the debtor joint heirs to an obligation in solidum, distinguished between the adoptio plena and the adoptio de minus plena. Finally, one of the names of the heir in middle-persian, the xwāstagdār (litt. «possessor of the properties»), is doubtless nothing else than the bonorum possessor of the roman law, the heir to whom the possession of an estate was given by the praetor. The obligation, for every paterfamilias, to get a male child in order to secure his issue and its future existence in the afterlife, is at the source of two essential institutions of this law, namely the ayōgēnīh (obligation for the wife, the daughter, or the sister of a deceased to put her reproductive capacity to the service of the latter in order to provide him with a male child, on the model of the Indian putrikā or the epiclere daughter in Greece) and the trust (stūrīh), the latter allowing the production of a male heir for the benefit of the deceased as well as the preservation of the family's properties, because the goods held in stūrīh had always to be kept and conveyed. The necessity of keeping the family's properties was also fulfilled by the creation of the properties of mortmain, through charitable foundations (pad ahlawdād)
Baumert, Henry. "Place du second marché dans la démarche successorale des P. M. I. En France." Paris 2, 1991. http://www.theses.fr/1991PA020030.
Full textThe small and middle-sized industrial companies in france employing between twenty and four hundred and ninety-nine people weigh heavily in the domestic economy : on january 1st 1989 there were 22,410 facilities reporting ffr 993 billion turnover, showing ffr 43. 3 billion in investmentsd and ffr 368. 9 billion added value. The continuance of these companies, significant numbers of whose owners are coming up to retirement age, will largely depend on how the succession of their property and power is operated. We consider that a well-adapted successional policy is required to take into account the aspects relative firstly to the constraints of the present and future environment with which the company is faced, then to the choice of the successor or successors and finally to the necessary legal, financial and fiscal means to implement it. For a large number of small and middle-sized industrial companies, the judicious use of quotation in the second market may be an essential element of their successional policy
Chabot, Gérard. "Des distorsions entre droit civil et droit fiscal en droit successoral." Nantes, 1997. http://www.theses.fr/1997NANT4012.
Full textConsidering the inheritance, the study brings to light "distortions" between "civil law" and tax law. First, we proceeded to the identification (part 1) of these conflicts, in a comprehensive study of the inheritance. All the rules governing the taxation of the inheritance, the gifts and legacies were explained. Special contracts were studied : life assurance, tontine. . . Afterwards, we studied the application (part 2) of the distortions. "distortion" aims at making a stand against tax-evasion. Nevertheless, tax law also incite to anticipate the consequences of the inheritance
Bollon, Nicolas. "Étude critique de la notion de patrimoine en droit des régimes matrimoniaux et des successions." Lyon 3, 2008. https://scd-resnum.univ-lyon3.fr/in/theses/2008_in_bollon_n.pdf.
Full textThe study of the law of the matrimonial systems and the successions questions the rule of the unity of the heritage. The analysis of the substantive law reveals numerous breaches in this rule, breaches which lead all to autonomous patrimonial masses. The questioning of the rule of the unity is not new. The necessary renovation of the theory of the heritage passes by a redefining of the thesis of the "patrimoine d'affectation". It is not a question of rejecting the person outside the field of the patrimonial construction, but of restoring to her a just place and of basing the patrimonial autonomy on the affectation of the possessions. The association of the asset and the liabilities cannot constitute that the consequence of the affectation and not the criterion of the heritage. However, the affectation remains a purely subjective notion which it is necessary to move closer to the right of property. So, all the times as the affectation finds a support in the right objective of property, it is the source of an autonomous patrimonial mass. However this new approach of the theory of the heritage does not agree when we have to deal with a heritage on which several persons can claim to exercise the same privileges; what is the case of the common possessions under the legal system or the undivided possessions of a succession. It is the reason for which this theory of the affectation patrimonies also crosses by a redefining of the notion of collective property which arnounts to a pure competition of identical rights on the same good
Hublot, Guillaume. "L' optimisation en matière de fiscalité internationale des successions." Paris 1, 2004. http://www.theses.fr/2004PA010258.
Full textCarpi-Petit, Servane. "Contribution à une théorie des successions en droit administratif." Paris 2, 2004. http://www.theses.fr/2004PA020092.
Full textLegal persons may die, just like physical persons. Public persons are no exception to the rule and may either just die or have to be replaced and their mission taken over. But whatever the circumstances, a public person will always leave an estate to pass on. Fundamental rules governing the process appear to stem directly from civil law and usually involve devolution, transmission and disposal. Beyond that, however, the authority in charge of the succession will have to take into account the specificities of public property and more particularly of public domain. Moreover, the choice of heirs may abide by criteria laid down in civil law, fist because public person have non family, hence non legal heirs, also because testamentary successions have traditionally been prohibited in administrative law. One may thus identify two criteria in order to choose heirs when replacements are required, namely similarity of mission and geographical identity. In cases of straight cancellation, the criterium governing the restoration of assets to those who endowed the public person will be enough to see to the succession. Transmission is more akin to civil law, probably because it is merely a technical implementation of the modes of devolution, which does not require to take account of the specificities of public property. Finally, disposal and distribution will take place according to rules that are specific to administrative law and bear no relationship whatsoever with those applicable in civil law. This juxtaposition of rules has given rise to a consistent and specific law which can aptly be labelled as an administrative law of succession
Roton-Catala, Marie-Claude de. "Essai de contribution à une réforme des successions entre époux." Paris 2, 1986. http://www.theses.fr/1986PA020033.
Full textThis thesis deals with the problem of the legal rights of the surviving spouse on the estates of the deceases husband or wife. It intends to contribute to an eventual reform of the part of the civil code which rules these matters. The main material of the research is drawn from a questionary answered by 1200 notaries of france. The work is divided into two parts:the first one is devoted to the wills and other forms of"liberalities" done by the deceased to the surviving; the second one is dedicated to the question of successions "ab intestat" which arises when the deceased died intestate. On both these topics the thesis contains suggestions to make french law more modern by increasing the legal rights of the surviving
Viguier, Damien. "Persona ficta : étude de la nature juridique de l'indivision." Perpignan, 2008. http://www.theses.fr/2008PERP0965.
Full textGravillou, Jacques-Antoine. "L'incessibilité du bail rural." Montpellier 1, 2002. http://www.theses.fr/2002MON10023.
Full textDonnadieu, Christian. "Les pratiques successorales en pays de Nebouzan d'après les minutes de l'étude Forcade de Prat du milieu du 18e siècle à 1815." Bordeaux 1, 1990. http://www.theses.fr/1990BOR1D301.
Full textSlim, Hadi. "Les conflits de lois en matière de succession : étude comparative des systèmes libanais, égyptien et syrien." Paris 2, 1992. http://www.theses.fr/1992PA020125.
Full textIf the solutions given to conflicts of laws arising in the middle eastern states are deeply influenced by their multiconfessional structure, the comparative study of the treatment reserved at this regard to succession matter is the most appropriate to reveal the reasons and the degree of the dependence of private international law towards internal law in this part of the world. In fact, the choice of national law, as a unique applicable law in succession matter cannot be explained in the studied countries by the sole reference to the tradition. It is strengthened by the particularities of their internal legal systems characterized until our days by the cohabitation of the lex religionis with state law. But this consideration, which invite to grant a large authority to national law, permit also to understand the reasons why this tendency cannot be absolute. Actually, called to govern various phases of devolution and administration, this law suffers, on certain points, the competition of other laws which aptitude to apply is not less legitime
Alonzo, Delphine. "La famille et le contrat." Montpellier 1, 2003. http://www.theses.fr/2003MON10023.
Full textChoubassi, Ghayass. "Les libéralités ordinaires d'après leur forme en droits français et libanais." Strasbourg, 2010. http://www.theses.fr/2010STRA4017.
Full textCantarano, Audrey. "Successions internationales : le rapport juridique et fiscal des libéralités en cas de transfert de domicile du disposant à l’étranger (étude comparative)." Paris 9, 2006. https://portail.bu.dauphine.fr/fileviewer/index.php?doc=2006PA090059.
Full textAccounting of lifetime transfers, obligations in relation to forced heirship rules are key notions, which regulate families’ inheritance entitlement upon the death of a donor. The death of a donor may also have impact on taxation. Well known in many countries, these notions are ruled under various regulations. We first compare the Laws of four different countries with regard to these notions, and then address the issues connected to the settlement of a donor in another country after a lifetime transfer. Then, we consider domicile and residence notions, examine to what extent Laws could have jurisdiction on lifetime transfers regarding their Account, the obligation to restore or reimburse such gifts, criteria for jurisdiction of Courts, and tax consequences. Regarding key notions of civil Law, we conclude that equity should – at least - lead to fix part of these duties, with respect to the law of the country of origin
Durnerin, Philippe. "Le passif successoral." Paris 2, 1990. http://www.theses.fr/1990PA020052.
Full textThe hereditary liability becomes again a present question specially because of the project of reform of the civil law about successions published in 1389, which regards particularly the liability. The notion of liability is usually exposed in an analytic way : it is composed of the deceased debts, the hereditary duties and speci -fic legacies. This presentation may be refined. It is necessary to explain which are transmissible, what duties are, and to dis- card the legacies. The hereditary liability joins only debts and duties. They obeys to the same rules of lam. But the assimilation does not correspond to an unity of nature. The hereditary liabili- - ty is a functional notion, which unity sets on the consideration of the interests involved, above all, the deceaes'ones. The duty of the liability sets on two kinds of rules which must be carried out successivly : the principles of obligation - at first the obligation ultra vires, which bears few exceptions, and the option. The settle- - ment of the liability is organised, save notarial practice and the opportune project. So the balance of interest involved is preserved
Labelle-Pichevin, Fabienne. "La société, technique d'organisation du patrimoine." Rennes 1, 2003. http://www.theses.fr/2003REN1G009.
Full textForming a company permits the use of certain procedures that protect and develop the patrimony. Firstly, the company can structure the disposal of a patrimony on two levels. From an external point of view, one can look at a patrimony in its entirety. The forming of a company can facilitate the separation of each element of a patrimony. It then permits the isolation of each element generally with a view to protect them. From an internal point of view, the composition of a patrimony must be looked at. The company can modify its form of administration. The beneficiary will dispose of the patrimony in a different way now that it is held in trust. The power thus obtained favours its transfer. Secondly, the changes of the new organization favour the development of the patrimony in two ways. Directly, the company helps growth. The new forms, which represent the patrimony, stimulate its development. The company permits to constitute itself a patrimony ex nihilo. It is equally a method of insuring that the patrimony is productive. Indiectly, the patrimony is increased when the company optimizes its situation with regard to the taxes. The company enables the payments of taxes to be reduced considerably permitting the patrimony to gain in value. The use of this form of company can have a perverse effect : the economic activity of the company is hindered when the final result is only a question of development of patrimony. These procedures lose all interest : the reduction of the activity slows down company's productivity and patrimony's enrichment. Certain priorities must be met. Really, the company must stay more than a procedure and must affirm its juridicial role in the service of its activity and of the management of its owns patrimony
Naudin, Estelle. "Les valeurs mobilières en droit patrimonial de la famille." Université Robert Schuman (Strasbourg) (1971-2008), 2004. http://www.theses.fr/2004STR30016.
Full textThe evolution of the management of financial assets, a consequence of their increasing diversity and dematerialization, makes essential the adaptation of the iinheritance law to the specificities of financial investments. Besides, financial assets may confer powers within a company which imply a conciliation of the corporate law with the shareholder's personal situation. Ln other respects, the assignment of assets to simple investment strategies leads to the adoption of a value approach of these goods, which is more adapted to the dynamic management of such goods. On the basis of fungibility rather than consumptibility of the assets constituting the portfolio, jurisprudence has qualified it as universal de facto. This standpoint proceeds from an economic realism that allows an extension of the management prerogatives of the financial assets that are under the owner's control. Ln spite of the arbitrages carried out within the portfolio, the durability of its ownership is thus guaranteed
Barthez, Anne-Sophie. "La transmission universelle des obligations : étude comparée en droit des successions et en droit des sociétés." Paris 1, 2000. http://www.theses.fr/2000PA010272.
Full textBeuve, Antoine. "De la liquidation et du partage amiables de société au regard du droit des procédures collectives et du droit des successions." Paris 10, 2005. http://www.theses.fr/2005PA100066.
Full textThe process of amicable liquidation turns out to be closer to that of liquidation by decision of court than that of inheritance. Indeed, the amicable winding up of a company implies the nomination of a liquidator, just as the winding up of a company by decision of court implies the nomination of a judicial liquidator. Conversely, the amicable winding up of a company cannot easily be compared to the death of a natural person whose heirs are made joint tenants of the person's property. Despite some differences, the law of amicable winding up and that of winding up by decision of court quite often agree on the situation of the legal person and their patrimonial autonomy. And yet, though an associate‘s condition is very different from that of a heir, the law of amicable partition of companies has been inspired by the law of inheritance. I therefore think that a specific law needs to be worked on as far as the amicable partition of companies is concerned
Debernardi, Giovanna. "Le règlement européen sur les successions et nouvelles perspectives pour les systèmes juridiques nationaux." Thesis, Université Côte d'Azur (ComUE), 2017. http://www.theses.fr/2017AZUR0008/document.
Full textRegulation (EU) n° 650/2012 of 4 July 2012 led to a considerable revolution in the field of international successions. Indeed, such a subject has always caused several divergences among national legal systems, especially at the European level where the need for a proper functioning of the free movement of persons have led to an essential common reform of private international succession law. As a results, rules governing cross-border successions have been globally harmonised and citizens are finally able to organise their succession in advance. Nonetheless, Regulation n° 650/212 should not be limited to the only harmonisation of conflicts-of-laws rules ; these latter are certainly its primary objective, but not the only one. Indeed, the new instrument should aim at a more ambitious goal : the convergence of national legal systems. In order to achieve such a purpose, the European legislator has provided for two different means : on one side a typical and essential instrument of private international law like the public policy ; on the other side a new and unique instrument of substantial law such as the European certificate of succession. As a consequence, the new Regulation should not leed to a sample unification in the field of the private international law, but would also contribute to a progressive uniformisation of national rules of Member States. It could thus represent a remarkable achievement in the historical European project for the maintenance and development of an area of freedom, security and justice inside the Union
Baillon-Wirtz, Nathalie. "La famille et la mort." Paris 2, 2004. http://www.theses.fr/2004PA020076.
Full textSooner or later, everybody is confronted with the death of a close relation which involves the carrying out of practical and ceremonial formalities supervised by particular rules. The purpose of this thesis is not to schematically list these regulations but to define the interaction of family life, an uncertain reality because of the diverse links which compose it, and of death, the irremovable reality. It is argued that death and the family influence each other under the rule of law. With regard to the influence of death on the family, this study demonstrates, on the one hand, that the composition of this relationship is not fixed because it is possible to give to the deceased a title based on a previous situation (biological link), to create an artificial link or to contest an established link. On the other hand, death reveals which conception of the family is dominant in society as its regulation shows important underlying legislative choices regarding the family, of which some point to a greater equality of the family members (links of filiation), and others towards a real disparity, particularly a patrimonial one (conjugal links). With regard to the influence of the family on the legal consequences of death, this influence becomes effective if the family imposes to others, by means of specific rights, the respect for the interests of the deceased (right to immortalize its wills, even presumed) and its own interests (rights of the personality and rights of property on the grave and the corpse), sometimes limited if the family executes obligations which the law and the deceased impose upon it