Thèse de doctorat en Droit privé
Sous la direction de Raymond Le Guidec.
Soutenue en 1997
à Nantes .
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.
Distortions between "civil law" and tax law in inheritance law
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.