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The Code is the power of immortality, which C.C. has. The 98th Emperor of Britannia, Charles, has the Code. He transferred the Code to Lelouch while strangling him in episode 21. Lelouch wanted this, and he deliberately told Suzaku to not interfere.

However, the Code does not activate unless receiver dies first. This is shown when the nun kills C.C. after transferring the Code to her. Charle’s Code activated when he shot himself. Here is one of the big misconceptions that most people have: The transfer of the Code does not involve death of the transferrer. The nun was crazy and killed herself after she transferred her code. VV was injured from the battle and died. So basically, after episode 21, Lelouch had Charle’s Code (inactivated) and C.C’s contracted Geass.

When Lelouch got stabbed by Zero/Suzaku at the end, his Code was activated. What supports this is that Nunnally got Lelouch's memories when she touched her, just like Lelouch did when he touched C.C. back in Narita. The only way this could have happened is his Code activating. This pretty much confirms that he has the Code.

Unlike C.C., and Charles, who lost their Geasses because the people who contracted them died, Lelouch didn’t obtain C.C.’s Code and thus kept his Geass, while having the Code (which he obtained from Charles at the same time). Lelouch therefore has achieved CODE GEASS.

Basically, Lelouch is the person driving the cart in the last scene. He, who is now immortal, travels the brand new world he has created together with the also immortal C.C. C.C. talks to Lelouch in the end by saying: "Geass is the power of kings, it will isolate you... well, I guess thats a little wrong... eh, Lelouch?"

Now comes the second big misconception. A lot of people say C.C. was just talking to the dead like with Marianne, that's not true. She could only talk to her because of the nature of her Geass which allowed her to implant herself into the "hearts" of others. That's how she was able to talk with Marianne. Lelouch's Geass was entirely different, meaning that she could only have spoken to him if he was there. Also, the fact that the cart driver is masking his features completely supports this fact, considering the fact that Lelouch is now considered dead.

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