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Theses

Le partage en droit fiscal

Abstract : Joint possession ends through sharing. Sharing substitutes private rights to a collectiveownership over an asset or set of assets which is split.Joint possession is shown traditionally as a transient state, a bad state which must be ended.Legal regulations specific to sharing have subsequently been implemented; recorded taxationhas ensured that these regulations are supported.Today, sharing is conceivable as a value. Sharing regulations have therefore developed.This development is not apprehended by tax legislation. The processing of balances, reducedcompensation or reported compensation is sometimes disputable.In addition, the tax office still maintains the distinction between pure and simple sharing andsharing with a balance, a distinction which bears no consequence in civil law, and which is nolonger justified today.Sharing has a declarative and retroactive effect. Each one of the allottees is considered to havebeen the sole owner of the asset put into their lot.The individuals’ capital gains system is modelled on this analysis, which consequently,throws caution to the wind, and balances or compensation which are paid by the allottee of theasset. The legal analysis of the sharing ignores the economic aspect of the sharing.As regards taxation on work, the regulations are complex and disparate, not necessarily basedon the legal analysis; the tax processing of the sharing is then all the more complicated.
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Juliette Molinier. Le partage en droit fiscal. Droit. Université de Bordeaux, 2016. Français. ⟨NNT : 2016BORD0258⟩. ⟨tel-01636053⟩

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