Contribution à l'étude du statut des conjoints de commerçants et d'artisans travaillant dans l'entreprise familiale
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Paris 13Disciplines:
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Abstract EN:
This study aims at defining the statute of shopkeepers' and craftsmen's spouses who work in the family firm. Within this professional relationship between husband and wife we distinguish a first statute (a primary one combining mandatory and conventional) that we call the statute of "helping spouse". This statute is composed of a body of rules from the civil, commercial and social domains as well as the fiscal one. Besides it exists in an autonomous way out of the frame preestablished by the article of july 10,1982. This study is therefore meant to define this statute and improve it. The statutes of the collaborating, salaried and associated spouse that are provided for in the 1982 article are recalled in an exhaustive way ; however the government's current policy implies the need for deep reforms in order to meet the expectations of the persons concerned. With marriage, the notion of spouse appears. Establishing a spouses's statute cannot be done without taking into account the opposition between the duration of union to that of separation. Divorce or death put an end to the conjugal life and also put the spouse working in a family firm into a peculiar situation. Indeed, although he or she is a spouse no more, they keep unusual prerogatives due to their professional relationship. The first part of this study is confined to the commercial and civil statutes of the spouse making a distinction between union and separation. As for the inventory of rules, a large variety of notions will be tackled, as for instance the importance of the fact, of appearance or an implementation of the assignement. In the second part, through a quite similar plan opposing the statute of "helping spouse" to those provided for in the 1982 article, the study goes on analysing the statute of the spouse working in the family firm in the social and fiscal domains. The inventory of the rules related to the statute will once again reveal the existence of a full statute of "helping spouse" that will be added to the statutes of the 1982 article. The improvement of the statutes of the shopkeepers and craftsmen working in a family firm can be achieved by applying positive law. Unfortunately this choice is not often made by the majority of spouses, not only because of an ignorance of the rules but also because the interested parties refuse the idea, which sometimes leads to the "sacrifice" of t
Abstract FR:
Cette etude vise a definir le statut des conjoints de commercants et d'artisans travaillant dans l'entreprise familiale. Il faut, dans cette relation professionnelle entre epoux, distinguer un premier statut (de base alliant imperatif et conventionnel) que nous nommerons statut de +conjoint aidant;. Ce statut est compose par un corps de regles issues tant des domaines civil, commercial, social que fiscal. Il existe de maniere autonome hors du cadre preetabli par la loi du 10 juillet 1982. Cette etude vise a definir ce statut et a l'ameliorer. Les statuts de conjoint collaborateur, salarie et associe prevus par la loi de 1982 sont rappeles dans leur ensemble, mais l'actualite gouvernementale nous oblige a en proposer de profondes reformes en vue de repondre aux revendications des personnes concernees. Avec le mariage, la notion de conjoint apparait. Ce statut d'un conjoint ne pouvait etre envisage sans opposer le temps d'union a celui de la separation. Le divorce et le deces qui font cesser la relation conjugale mettent le conjoint travaillant dans l'entreprise familiale dans une situation singuliere. Il n'est plus epoux, mais conserve, de sa relation professionnelle, des prerogatives inhabituelles. Le premier tome de ce travail se cantonne aux statuts commercial et civil de ce conjoint en distinguant en son sein l'union de la separation. Dans ce travail de recensement de regles, des notions tres diverses vont etre evoquees, a titre d'exemples, l'importance du fait, de l'apparence, ou encore une application de l'affectation. Dans un second tome, au travers d'une structure de plan pratiquement similaire qui oppose le statut de +conjoint aidant; a ceux prevus par la loi de 1982, l'etude se livre a l'analyse de ce statut de conjoint travaillant dans l'entreprise familiale dans les matieres sociale et fiscale. C'est le recensement de ces regles propres qui va une nouvelle fois reveler l'existence d'un statut a part entiere de +conjoint aidant; en plus de ceux prevus par la loi de 1982. . .