Bibliographie sélective OHADA

Les TIC marquent une rupture technologique et parfois axiologique qui, comparée aux précédentes révolutions industrielles, a opéré un bouleversement de nos habitudes, y compris dans l’ensemble des branches du droit. Le droit des affaires OHADA n’a pas échappé à ce phénomène qui s’est subtilement introduit dans le champ très sinueux des sociétés commerciales au point d’impacter leur mode de fonctionnement, de gestion et surtout de prise de décisions. En effet, depuis l’avènement du numérique participatif et interactif, les associés ont davantage un accès permanent et éclairé à la vie sociétaire à telle enseigne qu’il émerge une sorte de gouvernance numérique, éthique et pérenne qui contribue au renforcement de la performance des entreprises et participe au développement durable des Etats.

Droit reconnu au créancier de retenir un objet qu’il est pourtant tenu de restituer, jusqu’à ce qu’il ait été payé de tout ce que son débiteur lui doit, le droit de rétention est considéré comme une sûreté de très grande simplicité. Par le biais de cette livraison, l’auteur propose une analyse de la mise en œuvre du droit de rétention de l’Acte uniforme portant organisation des sûretés de 2010.

On 23 November 2017, OHADA member states adopted the Uniform Act on Mediation. The Act lays down rules relating to mediation of disputes which, if successful, ends in a settlement agreement. Settlement agreements that are not freely respected by the parties will have no effect unless they are forcefully executed. Forceful execution is made with the help of a court or notably public who are empowered to insert an executory formula on the agreement after verification of its regularity. These local authorities involved in the enforcement process rely on domestic laws of member states which vary from state to state. This has the effect of tainting the harmonization process intended by the OHADA lawmaker and may be inimical to investors. This raises the problem of the suitability of the Act to dispute settlement as regards enforcement of settlement agreements. With the help of qualitative and comparative analysis, this article brings to limelight the intricacies of the enforcement of settlement agreements underOHADA. It concludes that enforcement of settlement agreements is rendered simple and rapid but faces serious drawbacks which could be alleviated by setting up OHADA mediation institution to oversee the entire mediation process, besides other recommendations.

Cet article examine le traitement que le code des investissements de la République démocratique du Congo garantit aux investisseurs étrangers qui choisissent ce pays comme destination de leurs investissements. L’étude examine d’abord la portée dudit code en articulant son analyse sur sa philosophie afin de dégager les motivations du législateur et les objectifs que ce dernier lui a assignés. L’examen du champ d’application du code met l’accent sur sa portée ratione personae, ratione materiae et ratione loci. La réflexion explore ensuite les principaux mécanismes de traitement des investissements en démontrant que le code consacre un traitement non discriminatoire envers les investisseurs étrangers et qu’il adhère à l’orthodoxie des normes classiques de protection des investissements. L’étude analyse par ailleurs les incitatifs fiscaux et douaniers que le code concède aux investisseurs étrangers afin d’accroître la compétitivité de la destination congolaise parmi les investisseurs exportateurs de capitaux. Après analyse, l’étude conclut qu’en dépit de ses imperfections que nos analyses ont permis de mettre en lumière, le code des investissements de 2002 offre aux investisseurs étrangers un traitement globalement satisfaisant.

A arbitragem é um meio de resolução de litígios, que se alicerça na autonomia privada e é reconhecida, quer internacionalmente, quer nas constituições estaduais analisadas, como um modo de exercício, alternativo aos tribunais estaduais, do direito fundamental constitucional à tutela jurisdicional efetiva. A questão que se coloca é a de saber se, em primeiro lugar, as partes podem acordar renunciar, validamente, a direitos fundamentais processuais na arbitragem e, podendo, com que requisitos e dentro de que limites, para, em segundo lugar e em particular, aplicar os requisitos e limites referidos à (in)admissibilidade da renúncia ao direito a requerer a anulação da sentença arbitral na arbitragem internacional. Partindo da ponderação do âmbito, conteúdo e regime dos direitos fundamentais em confronto, de um lado, à tutela jurisdicional efetiva, incluindo o direito à arbitragem e outros direitos fundamentais processuais, como o de impugnar a sentença arbitral em determinados casos e, do outro lado, à autonomia privada, que fundamenta a renúncia, e sem prejuízo de a ponderação dever ser feita em cada caso concreto, concluo que a renúncia àqueles direitos é válida, se cumprir determinados requisitos subjetivos e objetivos, que identifico, incluindo os limites e os respetivos critérios para aferir da referida (in)validade. Quanto ao direito a requerer a anulação da sentença arbitral na arbitragem internacional, concluo que, sem prejuízo e com base nas soluções consagradas de jure constituto, a renúncia por acordo das partes é, do ponto de vista constitucional normativo e, de jure constituendo no direito português, válida, desde que se respeitem aqueles requisitos. Em particular, tem de existir um meio de impugnar a sentença arbitral, quando esta viole, de forma grave, direitos fundamentais processuais e/ou interesses de ordem pública de cada Estado, que não estão na disponibilidade das partes, nos casos e termos necessários a garantir o conteúdo essencial do direito fundamental à tutela jurisdicional efetiva. No entanto, há margem do legislador para adotar o regime mais adequado ao propósito referido. Na arbitragem internacional, do ponto de vista normativo-constitucional, podem as partes renunciar, total e/ou parcialmente, à anulação na sede, quando há a possibilidade de controlo último, pelo menos de violações graves de direitos fundamentais processuais e/ou interesses de ordem pública de cada Estado, aquando do reconhecimento e execução da sentença arbitral, sendo esta a solução legal que, na minha opinião, melhor se coaduna com a arbitragem internacional no seu todo. Arbitration is a dispute resolution mechanism rooted in private autonomy and internationally recognised, as well as in the national constitutions analysed, as an alternative means to state courts for exercising the constitutional fundamental right to effective judicial protection. The primary question of this dissertation is whether the parties can validly agree to waive fundamental procedural rights in arbitration, and if so, under what conditions and within what limits. Secondly, I specifically apply these conditions and limits to the (in)admissibility of waiving the right to seek annulment of the arbitral award in international arbitration. By weighing the scope, content and framework of conflicting fundamental rights – the right to effective judicial protection (encompassing the right to arbitration and other fundamental procedural rights, such as the right to challenge the arbitral award in certain cases), against private autonomy (which justifies the waiver) – and, without prejudice to the necessary case-by-case balancing, I conclude that the waiver of these rights is valid, provided that subjective and objective requirements, including the limits and criteria for assessing the (in)validity of the waiver, are met. Regarding the right to request annulment of the arbitral award in international arbitration, I conclude that, without prejudice to and relying on legal solutions established de jure constituto, the waiver by agreement of the parties is valid from a normative constitutional perspective and de jure constituendo under Portuguese Law, provided such subjective and objective requirements are respected. Specifically, there must be a means to challenge the arbitral award when it seriously violates fundamental procedural rights and/or public order interests of each State, which are beyond the parties’ disposal, in certain cases and under certain terms as necessary to protect the core essence of the fundamental right to effective judicial protection. However, the legislator retains discretion to adopt the most appropriate legal framework for this purpose. In the context of international arbitration, from a normative-constitutional perspective, the parties may waive annulment at the seat, in whole and/or in part, provided there is the possibility of ultimate oversight, particularly in cases involving serious violations of fundamental procedural rights and/or public order interests of each State at the stage of recognition and enforcement of the arbitral award. In my opinion, this legal solution is the one that best aligns with the global system of international arbitration.

L’acte uniforme originel sur les procédures collectives avait prévu une procédure préventive, le règlement préventif, au bénéfice des débiteurs qui traversent des difficultés sérieuses. La nécessité de la consécration d’une procédure à la fois amiable et préventive s’est imposée. C’est désormais chose faite depuis la révision de 2015. Le législateur a ainsi consacré les procédures de conciliation et de médiation à l’article 2-1 de l’Acte uniforme sur les procédures collectives d’apurement du passif (AUPC). Si pour la mise en œuvre de la première, il faut se référer à l’AUPC, la deuxième est règlementée dans l’Acte uniforme sur la médiation (AUM). Nous proposons donc dans cette étude, à la suite de la présentation de ces procédures amiables comme modes anticipatifs et efficaces de sauvetage d’entreprises, des pistes de réflexion afin de rendre effectif le recours à cet arsenal juridique.

La simplification des procédures dans le système extrajudiciaire de la consommation a été une porte d’entrée favorable à la création des comités de recours en droit camerounais de la consommation. Depuis 2011, la vocation première, c’est le règlement des différends relatifs à la protection du consommateur. Au-delà d’une décennie de la consécration, il semble improbable de dire que le consommateur se satisfait de l’existence juridique d’une instance extrajudiciaire nettement taillée à son profit. Le questionnement rend fondamental de savoir si les comités de recours sont effectifs dans le système de règlement de la consommation au Cameroun ? Y répondre n’est pas sans équivoque. Pour cause, l’effectivité des comités de recours semble inachevée. Si une consécration est effective au plan formel, on note plutôt une timide expression de ceux-ci au plan matériel. L’élimination des obstacles à la pleine effectivité des comités de recours s’avère alors inévitable pour plus d’efficacité dans le règlement de la consommation au Cameroun. Dès lors, usant essentiellement de la méthode juridique dans son versant analytique du droit positif de la consommation, l’étude met en relief une constatation de l’effectivité des comités de recours à travers la consécration du mécanisme institutionnel et la spécification de la procédure devant l’instance. Elle observe, en revanche, que la concrétisation des comités de recours reste allégorique et invite à surmonter quelques entraves à l’efficacité de ceux-ci dans le règlement des différends de la consommation au Cameroun.

يعد التضامن مبدأ من مبادئ القانون التجاري، وأحد أهم الضمانات التي يعتمدها قانون الصرف من أجل حصول حامل الورقة التجارية على قيمتها عند ميعاد استحقاقها، إذ يحق لهذا الأخير الرجوع على أي موقع أو على جميع الموقعين بكامل قيمة الورقة التجارية. تعد الأ وراق التجارية من وسائل الدفع التي تقوم مقام النقود في الوفاء، فهي تؤدي نفس الوظيفة التي تؤديها النقود، كما وأنها قابلة للتداول، ونظرا لأهمية هذه الأوراق في المعاملات التجارية ولكي تقوم فعلا مقام النقود في الوفاء فقد أحاطها المشرع الجزائري بمجموعة من الضمانات حماية للثقة والائتمان القائم بين التجار،ويعتبر التضامن الصرفي من أهم هذه الضمانات؛ إذ يحمي حامل الورقة التجارية ويشعره بالأمان والطمأنينة، والذي يجعل كل موقع عليها ضامنا للوفاء عند امتناع المسحوب عليه وبذلك يمكن للحامل الرجوع على الملتزمين الصرفيين منفردين أو مجتمعين والمطالبة بقيمة الورقة التجارية سواء كان ذلك في ميعاد استحقاقها أم قبل ذلك الميعاد، فكل موقع عليها يكون مسؤولا على وجه التضامن مع الملتزمين الآخرين Solidarity is one of the principles of commercial law, and one of the most important guarantees adopted by the exchange law in order for the holder of the commercial paper to obtain its value when it is due, as the latter has the right to recourse to any signatory or to all signatories for the full value of the commercial paper. Commercial papers are considered a means of payment that takes the place of money in fulfillment. They perform the same function that money performs, and they are also negotiable. Given the importance of these papers in commercial transactions, and in order for them to actually take the place of money in fulfillment, the Algerian legislator has surrounded them with a set of guarantees to protect trust and credit. existing between merchants, and exchange solidarity is considered one of the most important of these guarantees. It protects the holder of the commercial paper and makes him feel safe and reassured, which makes every signatory of it a guarantor of payment in the event of the drawee’s refusal. Thus, the holder can return to the exchange obligors individually or jointly and claim the value of the commercial paper, whether that is on its maturity date or before that date. Each signatory of it is responsible. In solidarity with other committed people.

Taxpayer confidentiality and its implications (if any), on illegal miners

La Cour pénale internationale a été créée dans un but à la fois de répression et de réparation. Ces deux objectifs continuent de se concrétiser et sont clairement devenus indissociables de toute définition qu’on pourrait donner à la CPI. Cependant, si une égalité apparente pourrait exister entre ces deux objectifs, l’effectivité de la réparation s’est montrée, à bien des égards, dépendante de l’effectivité de la répression. La décision du 1er juillet 2016 rendue dans l’affaire Ruto et Sang a confirmé et renforcer cette dépendance. Malheureusement, les victimes sont celles qui paient le plus de frais de cette réalité. Il devient donc urgent pour la CPI de régler cette situation, ne serait-ce que pour offrir plus d’espoir aux victimes. Le salut pourrait venir d’une remise en cause des principes régissant les procédures devant la Cour. Sans rien inventer, la CPI pourrait grandement s’inspirer de certaines pratiques étatiques. D’abord, il pourrait être envisagé de dissocier et de rendre autonomes les procédures qui visent la condamnation pénale et celles qui visent la réparation, de sorte à rendre l’absence de condamnation pénale inopportune pour la détermination de la responsabilité civile de l’accusé. De plus, il pourrait être envisagé des alternatives lorsqu’il n’y a pas de civilement responsable, de sorte à offrir une reconnaissance juridique aux victimes et à leur donner une ordonnance de réparation. En ce sens, la CPI gagnerait peut-être à aller au-delà de la responsabilité individuelle. Enfin, les États devraient être mis un peu plus à contribution en renforçant leurs obligations respectives à l’égard des victimes.

Bien que l'intelligence artificielle ait émergé dans les années 1950, elle n'a été considérée comme un objet juridique que récemment. Le récent vote du règlement IA par les institutions de l'Union européenne représente un jalon crucial vers l'établissement d'un cadre juridique spécifique à l'IA. Cette étude vise à explorer le parcours ayant conduit à l'adoption de ce règlement européen sur l'IA. Nous avançons que l'histoire de l'IA révèle d'importantes contradictions juridiques. Sa nature évolutive et la diversité des discours entourant sa science fondamentale, l'informatique, sont aussi cruciales que les développements techniques ayant mené à sa création. Cette complexité a persisté dans les efforts pour définir juridiquement l'IA. L'Union européenne a rencontré des difficultés pour préciser ce qu'est l'IA et pour formuler un régime réglementaire adéquat, mettant en lumière le défi de marier les approches fondées sur les risques et les droits dans sa régulation. Nous proposons de redéfinir l'IA en tant qu'objet sociotechnique et suggérons une série de mesures pour équilibrer le règlement IA entre les approches basées sur les droits et les risques.

This dissertation is about dualities or dichotomies. In particular it investigates the interrelationships between two couple of dichotomies, the dichotomy between international and transnational crimes and the duality of land and sea as geographical and jurisdictional spaces in the attempt to answer the question of who does or should exercise its jus puniendi in case of maritime crimes of international concern. This dissertation is about dualities or dichotomies. In particular it investigates the interrelationships between two couple of dichotomies, the dichotomy between international and transnational crimes and the duality of land and sea as geographical and jurisdictional spaces in the attempt to answer the question of who does or should exercise its jus puniendi in case of maritime crimes of international concern.

The International Financial Reporting Standards (IFRS) are supposed to raise the value relevance of accounting information and thus ensure its usefulness for users. Most of the studies on the relevance of IFRS-based accounting information were conducted in countries that had previous accounting standards before the adoption of IFRS. However, the relevance of accounting information is influenced by the accounting traditions inherited from previous practices. This study provides distinctive evidence on the relevance of IFRS accounting information by examining the association between accounting information prepared by Palestinian companies and share prices. Palestine represents a pure IFRS environment since IFRS is its first financial reporting framework. The study estimates the impact of accounting information, including book value of equity per share, earnings per share, and operating cash flow per share, on the market value of the share. Totally, the results show that the accounting numbers prepared by Palestinian companies are relevant. Precisely, earnings per share and book value of equity per share are the important variables in determining the share market value. Notwithstanding, no significant impact of operating cash flow per share has been observed. Moreover, evidence supporting the existence of conformity and predictive relevance is obtained, but the overall predictive relevance is higher. To enhance the relevance of IFRS information, this paper recommends local regulators and policymakers to work on improving the readiness of the Palestinian environment to fully benefit from the adoption of IFRS. On the other hand, the International Accounting Standards Board should adequately consider the circumstances prevailing in underdeveloped countries when issuing its standards. For future research, larger samples from several countries with different prevailing factors should provide insights into the mechanisms of the relationship between book and market values.

The present study aimed to identify the duties – expressed and implicit – that arise for transnational companies when their economic activities are conducted on indigenous lands or have an impact on them. To this end, identified the most recurrent violations of indigenous peoples' interests regarding the commercial exploitation of their lands or surroundings. Adopting the context of the Krenak people, it was identified that the Krenak, similar to other indigenous peoples, have experienced conflicts on multiple fronts due to large scale projects affecting their territoriality, access to natural resources (with prejudice to their subsistence), and their very way of life and existence. Reflecting on the commitment made to by political entities and their respective branches with the enactment of the Federal Constitution of 1988, the constitutional provisions were interpreted from a historical perspective. It was identified that economic exploitation of indigenous lands -contingent upon legislation - shall, if enacted (because it is not a constitutional duty but a mere possibility), adhere to the criteria previously outlined in the Constitution, including consultation with the peoples concerned, authorization by the National Congress, and the right to participate in the results of the extraction. Furthermore, the principles derived from these criteria include the exceptional nature of exploration, preservation of indigenous wealth - both material and immaterial - and recognition of indigenous thought as a decisive element. It was concluded that these principles entail an extensive list of duties for transnational companies concerning indigenous peoples, which must be implemented with consideration for indigenous worldviews - an underlying assumption for the application of indigenous rights. This list is not static; rather, it should evolve with human rights developments and ensure the ability to address new challenges arising from the relationship between transnational companies and indigenous peoples.

Over the last decade, corporate governance has become crucial to solving agency problems and achieving objectives for organisational sustainability . At the heart of this governance, internal audit is recognised as an essential control mechanism for improving business performance. In the face of digitalisation, internal audit must adapt, presenting new challenges and opportunities. This paper explores the impact of digitalisation on the effectiveness of internal audit as a governance mechanism, developing a conceptual model through an extensive literature review.

Beyond the thorny, even insoluble question of the definition of a region and the definition of the criteria that should make it possible to apprehend the polymorphism of rio s, the raison d’être of these organizations, their mode of operation and their activities are at the heart of the debate on “international governance”. For many authors, the advent of RIO s has often been seen as a challenge to the state monopoly in the international legal order and a redefinition of the relationship between these particular organizations and states. It is this relational dynamic between the States and the RIO s that this contribution aims to describe and analyse. The aim is to examine the originality and specificity of the relationship between the RIO s and the States, compared to the latter’s relationship with the ‘classic/universal’ ios, which would reveal something about the very nature of regional organizations.

Mobile money is purported to promote financial inclusion. The growing number of studies have largely focused on transactions and related benefits with limited attention to emerging challenges, policies and initiatives that address the relative needs of different stakeholders. Consequently, little has been done to probe the ‘bottom-of-the-pyramid’ paradigm that underpins these assumptions. There has been inadequate endeavour to examine ways that empirical research could shed more light on these challenges and how to overcome them. To address these gaps, this study reviews the emerging literature on mobile money that explores both benefits and challenges. From our study three main themes emerge that suggest areas where challenges to the efficacy of the mobile money-financial inclusion link still appears not to have been adequately addressed by policymakers: ensuring integrity, privacy and security; addressing resource and infrastructure constraints; and integrating stakeholder benefits. Yet we suggest merely addressing these challenges does not go far enough in safeguarding the needs of local communities, as major stakeholders. Evidence from our study suggests little direct benefit to the poorer sections of local communities, only to the strata above and to elites and external stakeholders. This has implications for development and social change through technology adoption.

Section 23(5) of the Insolvency Act poses an interesting challenge, namely vesting a portion of an insolvent’s post-sequestration income in the trustee of the insolvent estate without infringing on the insolvent’s constitutional rights. The income earned by the insolvent during sequestration is in general excluded from his estate and does not vest in the trustee, unless the Master determines that a portion of the insolvent’s income will not be required to maintain the insolvent and his dependents. In such a case, only the portion deemed to be surplus to requirements will be included in the insolvent estate and will vest in the trustee. The question of what role the insolvent’s income should play during the sequestration process, and therefore how section 23(5) should be interpreted and applied, has vexed the courts and numerous practical and constitutional issues arise. This study examines the application and shortcomings of section 23(5) during the administration phase of the sequestration process. It then explores the lessons learned during the recent constitutional scrutiny and subsequent amendment of the emoluments attachment process. Lastly, recommendations are made for possible law reform of section 23(5).