Foundations under the perspective of French law

Abstract

The article aims to analyze the history of foundations in France, based on the study of the French Civil Code, the precedents of the Council of State and legal scholarship. For this purpose, the paper shall examine the importance of administrative case law and legal scholarship to close the gaps involving the concept of foundations under French Private Law, as the Civil Code does not establish any provisions related to foundations, nor does it recognize modern forms of foundations. In the end, the paper shall lead a comparison between the French case and the legal systems of England, Germany and Italy, where foundations have historically been more thoroughly regulated.