Recherche(s) sur le statut de l'entreprise agricole

Abstract : Rural world is a key sector of our economy. The farm is not a company as the others. The law protects this activity; the transmission of which can show itself delicate. The French agricultural company is very often familial, even if the most modern techniques are used on it. The human problems are particularly important for it thus, in particular with the transmission. In the practice, numerous questions must be resolved. Who will succeed? A member of or out of the family? How to estimate? What is it necessary to preserve? What taxes must be paid? How long to take itself there in advance? What person to consult on these subjects very important for the survival of the enterprise, the retreat of the developer and the good management of family heritage? The various advises such as the solicitor are guides in this operation, sometimes long and complex. The objective of this thesis is to handle the transmission of the agricultural company and the tools which are offered to him to this goal, by examining the interests of a preparation upstream to the transmission with the creation of a structure member compared with the transmission of a sole proprietorship (choice of the most adapted shape, the modalities of the putting in company and ways of adaptation to the particular objectives) and to observe that he can also turn out interesting to organize the company already exploited in the form of company, to transform his legal shape or restructure the activities and the real estate property, or adapt the statuses. These developments will allow to notice that the agricultural company has a legal status in future. Indeed, generally speaking the French law does not recognize the agricultural company universum juice, except for this company to borrow the shape of a society implying the birth of a legal entity. Stages are necessary for the legal recognition of the agricultural company. On a legal plan, and, until 2006, the law did not use the term of "company", but that of "exploitation"("operation") (ambiguous word indicating at the same time the agricultural activity, and the production unit which realizes it). Now if it is difficult to define the agricultural Company, it is exactly this absence of legal definition that makes difficult its transmission. The status of the farm rent was an obstacle preexisting before the agricultural guidance law of January 5th, 2006, reform which can seem incomplete in spite of the new legal tools such as the agricultural fund (institution comparable to the business both from the point of view of the composition and the functions, and of the constitution, of the transmission and of the pledge) and the transferable lease, the inevitable condition of the agricultural fund… Remedies being so subject to researches, the ideal being to succeed, eventually later, in a kind of "unique property" to transmit
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Jordane Guillaume-Susini. Recherche(s) sur le statut de l'entreprise agricole. Droit. Université de Lorraine, 2015. Français. ⟨NNT : 2015LORR0030⟩. ⟨tel-01751817⟩

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