L’usufruit est une institution ancienne, dont les origines remontent au droit romain. Les rédacteurs du Code civil se sont inspirés de sa définition telle qu’elle figurait au Digeste. La plupart des solutions qu’ils avaient énoncées n’ont pas été modifiées depuis 1804. Or, le XXe siècle a vu se développer des valeurs nouvelles, caractérisées par leur absence de corpus. Ces biens incorporels, une fois réservés par le droit, sont devenus les objets de l’antique institution. La qualité d’associé revendiquée par l’usufruitier, l’appréhension des réserves distribuées par une société ou la possibilité de conclure des contrats d’exploitation d’une oeuvre sont autant de sources de difficultés. Plutôt que de multiplier les réponses occasionnelles et les droits spéciaux, l’occasion est peut-être donnée de repenser fondamentalement l’institution et de revenir sur sa nature juridique. La sauvegarde des utilités de la chose apparaît alors comme une clef de compréhension du droit et de délimitation des prérogatives de son titulaire. / Usufruct is an ancient institution, which dates back to Roman law. The draftsmen of the civil code were inspired by the definition contained in the Digest (Corpus Juris Civilis). Most of the principles that were set out have not changed since 1804. However, the twentieth century saw the development of new incorporeal properties. Once enshrined by law, these intangibles assets have become the object of the ancient institution. Shareholder’s status and rights claimed by the usufructuary in a company, the apprehension of distributed reserve funds, or the ability to enter into a contract for the exploitation of Intellectual Property rights are all a source of difficulty. Rather than multiplying piecemeal solutions and specific rights, opportunity may be given to fundamentally rethink the institution and reconsider its legal nature. Safeguarding the uses of the property appears to be key to the understanding of the law and of the delimitation of its holder’s prerogatives.

Le traitement fiscal de l’usufruit de droits sociaux n’est pas toujours en cohérence avec les principes issus du droit privé. Ce décalage est critiquable. L’usufruitier supporte une pression fiscale importante. Il est difficile de trouver un régime fiscal global et cohérent de l’usufruit de droits sociaux. L’absence d’organisation juridique spécifique à l’usufruit de droits sociaux réglementant le partage des prérogatives entre l’usufruitier et le nu-propriétaire accroît la difficulté. L’usufruit de droits sociaux se situe lui-même au confluent de deux disciplines totalement étrangères l'une à l'autre : le droit des biens et le droit des sociétés. Cette dualité suppose une approche interdisciplinaire. L’application du critère civiliste de répartition de l’imposition conduirait à taxer l’usufruitier sur la jouissance du bien et le nu-propriétaire sur la propriété du capital. L’étude du régime fiscal de l’usufruit de droits sociaux conduit à abandonner ce critère de répartition de l’imposition. Le critère de répartition de l’imposition entre usufruitier et nu-propriétaire doit être recherché dans la logique pragmatique du droit fiscal / The taxation approach of the usufruct of social rights isn’t always in accordance with the principles coming from private law. This discrepancy is questionable. The usufructuary bears an important fiscal pressure. It is hard to find a global and consistent tax system for the usufruct of social rights. The difficulty is increased by the lack of a legal organisation specific to the usufruct of social rights, which would regulate the sharing of prerogatives between the usufructuary and the bare-owner. The usufruct of social rights is situated on the common ground between two fields with very little in commun: property law and corporate law. This duality involves an interdisciplinary approach. The enforcement of the civil criterion of distribution of the taxation would lead to taxing the usufructuary for the right of use of the property and the bear-owner for ownership of the capital. The study of the taxation system of the usufruct of social rights leads to the renunciation of this criterion. The tax distribution criterion between the usufructuary and the bear-owner has to be sought in the pragmatic spirit of tax law.

No description available.

I Sverige har det sedan år 1907 varit möjligt att upplåta en fastighet med tomträtt. Detta är en särskild form av nyttjanderätt som innebär att tomträttshavaren får rätt att nyttja en statlig eller kommunal fastighet på liknande villkor som äganderätt mot en årlig avgäld. Avsikten med införandet av tomträtt var att ge privatpersoner möjlighet att få tillgång till mark i bostadssyfte till ett lägre pris än vid ett fastighetsköp samt att låta kommun eller stat behålla marken. På så sätt uppmuntrades byggverksamheten samtidigt som staten eller kommunen kunde påverka ändamålet med fastigheten, behålla värdestegringen på marken samt få en årlig avgäld.  Trots att tomträtt är ett gammalt institut föreligger fortfarande en del oklarheter och frågetecknen kring upplåtelseformen och dess tillämpning i praktiken. Då denna osäkerhet kan tänkas bidra till att stat och kommuner väljer bort tomträtt som upplåtelseform genomförs därför detta arbete med målet att tillhandahålla information och vägledning i ämnet och göra den mer tillgänglig för aktörer som vill börja tillämpa tomträtt. / Since 1907 in Sweden, it has been possible to grant a property with site lease hold. This is a special form of usufruct that entitles the leaseholder to use land owned by the state or a municipality on similar terms as ownership against an annual rate. The purpose of this legislation was to give individuals the opportunity to access land for residential purposes at a lower price than in a property purchase as well as to keep the municipality or state retaining the land. This encouraged construction activities while at the same time the state or municipality could influence the purpose of the property, maintain the value increase on the land and receive an annual installment. Although site lease hold is an old term, some uncertainties and question still exist regarding the form of the tenure and its application in practice. As this uncertainty contributes to the fact that the state and municipalities choose to disregard it as a form of tenure, this essay is therefore carried out with the aim of providing information and guidance on the subject and making it more accessible to actors who wish to start using site lease hold.

Markåtkomst för nybebyggelse av allmänna ledningar sker på flera olika sätt. Användning av markområdet kan säkerställs genom ett tvångsvis ägobyte med expropriation enligt expropriationslag. Främst används dock ledningsrätt via en lantmäteriförrättning eller frivilliga överenskommelser som grundas i upplåtelseformerna avtalsservitut eller nyttjanderätt. Markupplåtelse innebär att ledningsägaren har rätt att nyttja marken inom avtalets ramar. Innan byggstart är det nödvändigt att det projekterade underlaget prövas och att tillstånd meddelas av tillsynsansvarig. När de obligatoriska villkoren är uppfyllda är det möjligt att påbörja anordnandet. Arbetet är avgränsat till fyra olika ledningstyper, elektroniska kommunikations-ledningar, elledningar, VA-ledningar och fjärrvärmeledningar. Var och en representerar en av de totalt fyra kategorierna för vilka allmännyttiga ledningar kan upplåts med ledningsrätt (ledningsrättslagen 2 § 1 st.). För att få en uppfattning om förfarandet i praktiken intervjuas åtta personer som har hand om markåtkomsten för olika ledningsägare. Utredningen innehåller en jämförelse av tillvägagångssättet för större ledningar som förstärker nätet med en lång sträckning. Gentemot ledningar inom ett lokalnät, båda i tätorter och utanför, som ansluts direkt till kunden. Jämförelsen utförs med avseende på ledningstyp. Utifrån det samlade underlaget är det tydligt att ledningsägarna vill träffa frivilliga överenskommelse med fastighetsägaren i alla situationer. Ledningstyp har en viss påverkan, i synnerhet gällande ledningar som omfattas av linjekoncession. Fiberbolag (elektronisk kommunikation) använder sig nästintill uteslutet av nyttjanderätt. Markåtkomstprocessen för VA-ledningar, fjärrvärmeledningar och elledningar är slående lika. Bolagen för all tre ledningstyperna använder markavtal på kommunalägd mark. En skillnad är att VA-anläggningar är kommunalägda eller styrda av kommunala bolag. Därför är samarbetet starkare med kommunen. För lokalnät vill ledningsägarna helst använda sig av avtalsservitut (markupplåtelseavtal) för privata fastighetsägare samt standardiserade markavtal för kommun och större fastighetsägare. Gällande större distributionsledningar strävar ledningsägarna efter att träffa frivilliga överenskommelse först som sedan omvandlas till ledningsrätt. Fjärrvärmeledningar och elledningar upprättar sina avtal med hjälp av branchorganisationen Energiföretagen Sveriges standardmallar. / For new construction of public utility lines, land can get claimed in different ways. Use of the land area can be secured through a forced change of ownership with expropriation according to the Expropriation Act. Primarily, utility easements are used with a land surveying procedure or voluntary agreements that are based on the grant forms contractual easements or usufruct. With a land grant, the utility line owner gets the right to use the land according to the agreement. Prior to the construction of the utility line, it is necessary that the projected basis is tested and permission issued. When the mandatory conditions are met, it is possible to start the construction. This paper is limited to four different line types, electricity lines, VA lines, district heating lines and electronic communication lines. Each one represents one of the totals of four categories for which utility lines are granted according to the Utility Easement Act. To get an idea of the procedure in practice, eight people who are in charge of land access for utility line owners are interviewed. The purpose is to investigate the approach when it comes to larger regional lines that reinforce the network and have a long coverage that does not branch out too much. Compared to lines within a local network both in built-up and outside built-up areas, that connect direct to the customers. Based on the collected information, it is clear that the utility line owner wants to reach a voluntary agreement with the property owner. Utility line type has a certain influence, in particular for line concession lines. Fiber lines (electronic communication) are used almost exclusively with usufruct. VA lines, district heating lines and power lines ground access process is strikingly similar. One difference is that VA facilities are municipally owned or managed by municipal companies. Therefore, the collaboration is stronger with the municipality, however, all public utility lines owners strive to form land agreements on municipally owned land. For local networks, the managers prefer to use contractual easement for private property owners and special land agreements (usufruct) for municipalities and larger property owners. Regarding larger distribution lines, they strive to reach voluntary agreements which are then converted into utility easements. District heating lines and power lines companies draw up their agreements with the help of the branch organization Energiföretagen Sverige's standard templates.

The tax world as we knew it was turned upside down on 13 September 2007 when the Supreme Court of Appeal (“SCA”) announced its decision to deem the right to use an interest-free loan as an amount that accrued to the taxpayers in the case Commissioner for South African Revenue Service v Brummeria Renaissance (Pty) Ltd and others 69 SATC 205. The findings of SCA brought about a “great deal of consternation in the business world” (Loubser, 2007:20). Due to the controversy as a result of this case, SARS drafted an Interpretation Note that illustrates the reasoning and tax treatment of an interest-free loan. On 30 June 2010, Interpretation Note No 58 was finally issued by SARS, providing guidance with regard to “an amount” that “accrues” to a taxpayer for the purposes of the gross income definition. This Interpretation Note will have a significant impact on a number of taxpayers. The purpose of this study is to understand the nature of an interest-free loan and identify its tax implications. The methodology followed in this study will be that of qualitative research. This will be conducted through analyzing the nature of a loan, specifically an interest-free loan, the gross income definition, including the value and timing of such amount, and whether a deduction may be claimed in respect of an interest-free loan. Notwithstanding the above, the study also includes an investigation of other taxes inter alia capital gains tax, donations tax, value-added tax, secondary tax on companies and newly proposed dividends tax. / Thesis (M.Com. (Tax))--North-West University, Potchefstroom Campus, 2011.

The tax world as we knew it was turned upside down on 13 September 2007 when the Supreme Court of Appeal (“SCA”) announced its decision to deem the right to use an interest-free loan as an amount that accrued to the taxpayers in the case Commissioner for South African Revenue Service v Brummeria Renaissance (Pty) Ltd and others 69 SATC 205. The findings of SCA brought about a “great deal of consternation in the business world” (Loubser, 2007:20). Due to the controversy as a result of this case, SARS drafted an Interpretation Note that illustrates the reasoning and tax treatment of an interest-free loan. On 30 June 2010, Interpretation Note No 58 was finally issued by SARS, providing guidance with regard to “an amount” that “accrues” to a taxpayer for the purposes of the gross income definition. This Interpretation Note will have a significant impact on a number of taxpayers. The purpose of this study is to understand the nature of an interest-free loan and identify its tax implications. The methodology followed in this study will be that of qualitative research. This will be conducted through analyzing the nature of a loan, specifically an interest-free loan, the gross income definition, including the value and timing of such amount, and whether a deduction may be claimed in respect of an interest-free loan. Notwithstanding the above, the study also includes an investigation of other taxes inter alia capital gains tax, donations tax, value-added tax, secondary tax on companies and newly proposed dividends tax. / Thesis (M.Com. (Tax))--North-West University, Potchefstroom Campus, 2011.

L’usufruit est essentiellement envisagé comme un droit réel portant sur un bien immobilier.Jadis, les immeubles constituaient l’élément le plus important du patrimoine des particuliers. Depuis un siècle, il y a une transformation de la nature des patrimoines caractérisé par le développement des fortunes mobilières à côté de celle immobilières.L'objet de l'usufruit des droits sociaux se trouve au confluent de deux disciplines totalement étrangères l’une à l’autre : le droit des biens et le droit des sociétés.Le droit des biens tend à privilégier l’approche réelle de la matière, ce qui peut conduire à négliger la spécificité de l’objet de l’usufruit. Alors que le droit des sociétés met l’accent sur les mécanismes internes de la société et du droit d’associé, ce qui peut perdre de vue que ce droit est envisagé comme un bien.L’ouvrage explore les différents mécanismes d’utilisation de ce procédé d’ingénierie patrimoniale aussi bien en matière d’optimisation qu’en matière de transmission fiscales. Il envisage aussi d’expliciter les différents aspects de conciliation que requiert l’application de cet outil juridique et financier au sein de la société.Cette thèse encouragera le législateur libanais à introduire et adopter la notion de l’usufruit des droits sociaux au Liban et permettra de mettre en place une étude mise à jour et plus riche en la matière. / Usufruct is a right in rem allowing to use and to enjoy the property of another. Whilst previously, real estates and immovable properties were one’s most valuable assets, with time we have witnessed a shift in the market environment and the development of wealth in movables.In light of the foregoing, usufruct which was initially applicable in real estate, has been applied in other types of property such as corporate shares and stocks. Being relatively a recent development, there is an absence in the French system of adequately applicable legal texts to the usufruct of shares and stocks and accordingly it is subject to both the property law and company law. This gives rise to a number of difficulties because whereas the property law focuses on the various forms of ownership and the legal relationship with the rem, and emphasizes on proprietorship rights; the company law studies the interaction of the shareholders and other stakeholders with the company specifying their rights and duties and thus may lose sight that the usufruct is a property right. With this research I intend to explore the different mechanisms and contexts in which usufruct is used as a legal & financial tool for tax optimization and cost cutting mostly elucidated during inheritance. On the other hand, I will elaborate the way of utilizing it by a shareholder within the company.Finally, I hope that my thesis will contribute to encourage the Lebanese legislator in introducing this notion into Lebanon by developing the relevant laws and will provide an updated and thorough study of shares and stocks usufruct.

Syftet med detta arbete är att undersöka vilken rättighetsupplåtelse olika bredbandsutbyggare föredrar att använda för att ordna markåtkomst för bredband via fiber. Mer specifikt undersöks i arbetet om valet av rättighetsupplåtelse skiljer mellan olika typer av bredbandsutbyggare och/eller i områden inom och utanför detaljplan. Med tanke på att bredbandsutbyggnad framför allt behöver ske utanför tätort för att det slutliga bredbandsmålet ska nås år 2025, undersöks särskilt hur bredbandsutbyggare tycker att markåtkomst i område för allmän väg fungerar. Detta då lokalisering av fiberkablar i allmän väg är ett särskilt viktigt alternativ utanför tätort. Vidare undersöks vilka huvudsakliga problem bredbandsutbyggare upplever i samband med markåtkomst. För att uppfylla syftet har kommunägda- och kommersiella bolag samt fiberföreningar intervjuats. Totalt har åtta intervjuer utförts. Alla med personer som är ansvariga för fiberutbyggnad från respektive bolag/förening. Urval har skett utifrån ledningsägare i tre kommuner, alla belägna i Stockholms län. Utöver detta har rättsfall analyserats för att illustrera delar av den problematik som föreligger vid markåtkomst för bredband via fiber. Resultatet från intervjuerna visar att markavtal, som är en nyttjanderättsform, är det alternativ som föredras av alla tre typer av bredbandsutbyggare. Detta gäller både i områden inom och utanför detaljplan. Vidare är både kommunägda- och kommersiella aktörer samt fiberföreningar restriktiva i användningen av ledningsrätt, främst för att underlätta för framtida relationer och med respekt för markägare men också på grund av hög kostnad och lång tid för upplåtelse. Intervjuerna visar att bredbandsutbyggare tenderar att värdera en relation med markägare högre än att markåtkomst ska ske på ett snabbt sätt. Någon större skillnad i val av markåtkomst mellan olika typer av aktörer eller i områden inom eller utanför detaljplan kunde ej urskiljas. Studien indikerar att det snarare handlar om den enskilde markägarens inställning till att upplåta mark. De upplevda problemen kring markåtkomst för bredband uppstår främst då fiberetablering i område för allmän väg sker, detta har framför allt att göra med samarbetssvårigheter med den statliga väghållaren. Ett annat förekommande problem i samband med markåtkomst är gemensamt ägd mark, sådan mark gör att processen med att ordna markåtkomst ofta drar ut på tiden. / This study aims to investigate what legal right different broadband developers prefer to use to get access to the land they want to establish fiber. More specifically, it investigates if the type of developer or the area's planning influences the choice of land access. For the final broadband goal to be reached in 2025, broadband expansion needs to occur mainly outside urban areas. According to this, special consideration has been given to how broadband developers experience land access in areas for public roads. This is because locating fiber cables in public roads is an essential alternative outside urban areas. To fulfill the purpose, municipal-owned and commercial companies and fiber associations have been interviewed. A total of eight persons responsible for fiber expansion from the respective company/association have been conducted. The selection has been made by asking different actors in three municipalities located in Stockholm County.Moreover, court cases have been analyzed to create a picture of the different problems that can arise when getting land access for this purpose. The interviews show that usufruct agreements are exclusively the alternative used in the first place, both within and outside the detailed plan. The results from the interviews show that usufruct agreements are used by all the different types of broadband developers. Furthermore, the actors in this study are restrictive in the use of utility easement. This in order to facilitate future relationships and to show respect for landowners. The usufruct agreements thus appear to be a better alternative from the perspective of active actors. The relationship with the landowners tends to have a higher value than the time aspect to get land access.Moreover, no distinction between whether the choice of land access between different types of broadband developers or the area's planning could be distinguished in the study. It has somewhat to do with the landowner's attitude to leasing land. The perceived problems regarding land access for broadband arise mainly when fiber establishments in public roads are made, and this has to do with the Swedish Transport Administration's cooperation. Another problem arises when access to land on joint-owned land is required, this often leads to an extended process in time.

"Thèse présentée à la Faculté des études supérieures de l'Université de Montréal en vue de l'obtention du grade de Docteur en Droit (L.L.D.) et à l'Université Jean Moulin Lyon 3" / La propriété des créances est une notion controversée dans les systèmes juridiques romanogermaniques. Pourtant, le mouvement vers la dématérialisation des richesses conduit à envisager l'alliance de la propriété et de la créance, déjà reconnue par le biais du langage. Tant l'histoire que l'économie semblent converger vers la reconnaissance de la nature de bien des créances. Admettre cette nature ne suffit plus: encore faut-il en tirer la conséquence qui s'impose en termes d'objet de la propriété. C'est ce que semble avoir fait le récent Code civil du Québec. Tout autant que la propriété matérielle, la propriété des créances a prétention à la technicité. Longtemps cachée sous le manteau de la titularité, la propriété des créances n'a pas une nature distincte de celle de la propriété des corps. Simplement, de même que le régime juridique de la propriété s'adapte aux biens meubles ou immeubles qui en sont l'objet, le régime de la propriété des créances épouse la particularité de l'objet immatériel que sont les biens-créances. / The question as to whether ownership can bear on claims is a controversial one in Romano Germanic legal systems. Yet the on-going trend towards the dematerialisation of wealth invites legal experts to ally ownership and claims much in the same way in which, in ordinary parlance, people are said to own personal rights. Both history and economics would seem to point to a common recognition of the property nature of claims. Yet acknowledging the possibility that ownership bear on claims is no longer enough. The consequences of viewing the object of ownership as extending beyond material things must be recognized more generally. This is what the recent Civil Code of Québec appears to have done. Just as the material conception of ownership rests upon a technical infrastructure of the law of property, so too does the extension of ownership to claims require the elaboration of a technical regime. Traditionally obscured by a theory of titularity of rights, ownership as a means for explaining title to claims has the same juridical nature as ownership of things. Simply stated, ownership adapts to the object to which it attaches. Just as ownership can accommodate both movable and immovable property, so too can it be adapted to accommodate the peculiarities of claims as the object upon which it bears.