Contenu de l'article

Titre Les formes contemporaines de la transmission des exploitations agricoles
Auteur Jacques David
Mir@bel Revue Etudes rurales
Numéro no 110-112, 1988 La Terre : succession et héritage
Rubrique / Thématique
Les législations modernes du droit de propriété et du droit d'exploiter
Page 71-83
Résumé anglais Contemporary Forms of the Devolution of Farms Observation reveals that the legal forms for devolving farms (exploitations agricoles) have diversified, and that previously unknown formulas have appeared that mainly rely on the utilization of company-type forms in agriculture. The latter legally shape intergenerational collaboration and favor the development of farms that are forced to adapt to the economic environment. They also make it possible to avoid family "disinvestment" immediately after the parents' retirement and the settling of a succession. As a result, the costs of transmitting family capital are reduced or delayed.
Source : Éditeur (via Persée)
Article en ligne http://www.persee.fr/web/revues/home/prescript/article/rural_0014-2182_1988_num_110_1_4614