Incidences fiscales et sociales de la charge alimentaire d'autrui
Institution:
Lille 2Disciplines:
Directors:
Abstract EN:
This thesis takes an inventory of the conjunction between a concept of private law, the maintenance obligation, a fact notion, the food contribution of others, and two disciplines of public law, the tax law and the social law. It illustrates how solutions of the private law and of the public law interact and contribute to modify the content and the type of the various kinds of solidarity recognised by the positive law. It observes that the maintenance obligation has become rigorous towards its debtors, that the assistance duty has lost its substance but it has been replaced by mutual aid behaviours in ancestral and descending line of different nature. It noticed that the public law does not make any distinction between consequences of conjugal mutual aid and those of the general state of a married person, that it creates in the coupl life an implicit solidarity, that those teachings of the public law are the emergence evidence of a new conception of mutual aid between partners, which would go out the field of maintenance obligations in order to become a more moral than material concept doubled with the recognition of an equality right in the standard of living. It wishes the establishment from the civil law of a solidarity bound to cohabitation based or not on carnal relations. It deplores the tendency of the public law to limit its intervention to a substitution to private solidarity that are non-existent or declining, orientation that has contributed to discourage individuals to contract or to implement these kinds of solidarity. It proposes to unify the maintenance private and public laws and to reconcile the family and collective solidarity, which will contribute to restore the social tie.
Abstract FR:
La presente these recense les interferences entre un concept de droit prive, l'obligation alimentaire, une notion de fait, la charge alimentaire d'autrui, et deux disciplines du droit public, le droit fiscal et le droit social. Elle illustre de quelle facon les solutions du droit prive et du droit public interagissent et contribuent a modifier le contenu et la nature des diverses solidarites reconnues par le droit positif. Elle observe que l'obligation d'entretien est devenue rigoureuse pour ses debiteurs, que le devoir de secours a perdu sa substance mais a ete remplace par des comportements d'entraide en ligne ascendante et descendante de nature differente. Elle constate que le droit public n'effectue pas de difference entre les consequences de l'entraide conjugale et celles de l'etat general de personne mariee, qu'il fait naitre de la vie en couple une solidarite implicite, que ces enseignements du droit public sont la preuve de l'emergence d'une conception nouvelle de l'entraide entre partenaires, qui quitterait le champ des obligations alimentaires pour devenir un concept plus moral que materiel double de la reconnaissance d'un droit a l'egalite du niveau de vie. Elle souhaite la consecration par le droit civil d'une solidarite liee a la cohabitation fondee ou non sur les relations charnelles. Elle deplore la tendance du droit public a limiter son intervention a une substitution aux solidarites privees inexistantes ou defaillantes, orientation qui a contribue a decourager les individus de contracter ou mettre en oeuvre ces solidarites. Elle propose d'unifier le droit prive et public des aliments et de concilier les solidarites familiales et collectives, ce qui contribuera a restaurer le lien social.