Date : 1997
Editeur / Publisher : [S.l.] : [s.n.] , 1997
Format : 2 vol., 610 p.
Type : Livre / Book
Type : Thèse / ThesisLangue / Language : français / French
Résumé / Abstract : CONSIDERANT EXCLUSIVEMENT LE CADRE DE LA SUCCESSION, L'ETUDE L'EXISTENCE DE DISTORSIONS ENTRE DROIT CIVIL ET DROIT FISCAL. IL A TOUT D'ABORD ETE PROCEDE A L'IDENTIFICATION DES DISTORSIONS (PARTIE 1), DANS LE CADRE D'UNE ETUDE COMPLETE DE LA SUCCESSION. L'ENSEMBLE DES REGLES D'IMPOSITION DE LA SUCCESSION, DES DONATIONS ET LEGS, A AINSI ETE EXPOSE. LES REGLES D'IMPOSITION DE TECHNIQUES CONVENTIONNELLES PARTICULIERES ONT ETE ANALYSEES : ASSURANCE-VIE, TONTINE... PUIS L'ON A ENVISAGE L'APPLICATION DES DISTORSIONS (PARTIE 2). LA DISTORSION VISE A LUTTER CONTRE LA FRAUDE ET L'EVASION FISCALES. CEPENDANT, LA LOI FISCALE INCITE EGALEMENT A L'ANTICIPATION DE LA TRANSMISSION SUCCESSORALE.
Résumé / Abstract : CONSIDERING 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.