Le statut de l'exploitation familiale agricole en droit espagnol (Loi du 24 Décembre 1981)
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Abstract EN:
The spanish law from twenty-fourth december in the year one thousand nine hundred eighty-one agrees on a status for the family concern and young farmers. Its aim is triple. It is based on the promotion of the family farming concern that is turned towards the market, the market, the organization of the partnership of the family partner appointed to the succession of the farmer with the labour and management of the farming concern and the possibility, through ajusted techniques of succession, to hand over the production factors to the benefit of the latter. Economical and tax measures, civil rules aiming at supporting the durability of the farming concern corresponding to the criteria set by the law, have been suggested. One is struck by the importance and the originality of the civil arrangements. They have in common the objective to ensure the cohesion of the farming concerne while the farmer is alive and up to his death; a particular concept of succession is thus held on. The law from one thousand nine hundred eighty-one gives a status for the family concern that ensures, even better than the usual civil law, its homogeneity and makes its handing over easier.
Abstract FR:
La loi espagnole du vingt-quatre decembre mille neuf cent quatre-vingt-un propose un statut de l'exploitation familiale agricole et des jeunes agriculteurs. Son objectif est triple. Elle entend assurer la promotion de l'entreprise familiale agricole tournee vers le marche, organiser l'association du collaborateur familial appele a succeder a l'exploitant aux travaux et a la gestion de l'exploitation et permettre par des techniques successorales adaptees, la transmission des facteurs de production au profit de celui-ci. Des mesures economiques et fiscales, des regles civiles destinees a favoriser la perennite de l'exploitation repondant aux criteres definis par la loi, sont proposees. Les dispositions civiles frappent par leur importance et leur originalite. Elles ont en commun d'assurer la cohesion de l'exploitation du vivant de l'exploitant est ansi retenue. La loi de mille neuf cent quatre-vingt-un dote l'exploitation familiale d'un statut qui mieux que le droit civil classique, assure son (. . . ).