Bibliographie sélective OHADA

The Companies Income Tax Act provides the architecture for corporate income taxation (CIT) in Nigeria. It specifies the rate, the tax base and contains the bulk of the incentives to which qualified corporate taxpayers are entitled. This thesis investigates the influence of incentives on the compliance behaviour of micro and small companies (MSCs) in Nigeria. By Nigeria’s standard, these are companies which: (1) employ between 1 to 49 persons and/or own assets (excluding land and building) valued at less than NGN 100million; or (2) are either private limited companies or one-man businesses. In the context of the Nigerian tax system, MSCs are corporate taxpayers with turnover of less than NGN 200 million. This choice of research population is a consequence of the globally acknowledged niche occupied by MSCs vis-à-vis the of the socio-economic objectives of any state. In the course of the study, the formulated research questions were resolved using a multi-stage mixed methods framework which allowed for the fusion of qualitative and quantitative epistemology as well as facilitated the introduction of pragmaticism into the research process. The thesis, inter alia, identified gaps in the administrative regime of CIT incentives in Nigeria and highlighted the fact that they have the potential to introduce uncertainty into the tax system. In addition, it revealed that the regulatory regime for the role and services of tax intermediaries within the tax system, in terms of current standards and reality, is sub-optimal. On the basis of a survey of a small sample of MSCs, it was concluded that the influence of tax intermediaries with regard to the compliance behaviour of MSCs was marginal. Reason for this was traced to the fact that the role and services of the latter vis-à-vis clients who are MSCs are actuated by variables which are within the psycho-social space of the tax intermediairies and the desires/requests of the MSC. This dismisses, in the context of Nigeria, the notion that the tax intermediary is the initator of every tax dodge. Based on the findings, the thesis, inter alia, recommended a re-orientation in the conceptualisation of tax compliance as the prevailing theoretical premise for the extant tax law and policy does not contemplate that non-economic factors and referents outside the realm of taxation are capable of influencing tax compliance behaviour. In addition, recommendations with the capacity to change the law, policy and administrative regime relating to CIT incentives as well as the role and services provided by tax intermediaries were made after an examination of the situation in Kenya and South Africa.

Please refer to full text to view abstract. <br>LL.M. (International Commercial Law)

Please refer to full text to view abstract. <br>LL.M. (International Commercial Law)

Bu çalışma İstanbul Bilgi Üniversitesi Hukuk Fakültesi Özel Hukuk Doktora Tezi olarak hazırlanmıştır. Tezin konusunu anonim şirketlerde yönetim kurulunda temsil edilme imtiyazı oluşturmaktadır. 6012 sayılı Türk Ticaret Kanunu ile imtiyazlara ilişkin yeni bir düzen getirilmiş, ayrıca yönetim kurulunda temsil edilme hakkı normatif düzenlemeye kavuşturulmuş ve belirli gruplar ile azlığa temsil edilme hakkı tanınabileceği hükme bağlanmıştır. Tez kapsamında ilk olarak imtiyaz kavramı ve imtiyazlara ilişkin temel ilkeler incelenmiştir. Takip eden bölümde yönetim kurulunda temsil edilme hakkı irdelenmiştir. Tezde en önemli amaç, temsil edilme hakkını etraflıca incelemek ve temsil edilme hakkıyla imtiyazlar arasında kurulan köprüyü tanıtmak olmuştur. Bu itibarla, bir imtiyaz olarak nitelendirilen temsil edilme hakkının, diğer imtiyazlardan ayrılan özellikleri üzerinde durulmuştur. Ayrıca temsil edilme hakkının tanınabileceği zümreler ile tanındığı her bir zümre özelinde hakkın hukuki niteliğine yönelik tespitlerde bulunulmuş ve öğretide pek tartışılmamış olan temsilci üyenin niteliği ele alınmıştır. Devamında temsil edilme hakkına dair yöntemler incelenmiş ve çeşitli esas sözleşme hükümleri yorumlanmıştır. Tezde karşılaşılan hukuki sorunların işlevsel bir menfaat hukukçuluğu çerçevesinde yanıtlanmasını hedefleyen bir yöntem benimsenmiştir. Yorum yapılırken amaçsal yorum metodu kullanılmış, saptanan hukuki sorunlar için de lege lata çözüm önerilerinde bulunmaya gayret edilmiştir. This paper is prepared as Istanbul Bilgi University Faculty of Law Private Law PH.D. Dissertation. Subject of the dissertation is the privilege to be represented in the board of directors of joint stock companies. Turkish Commercial Code numbered 6102 introduced a paradigm shift in relation to the privileges, regulated the right to be represented in the board of directors and set forth that such right may be granted to certain groups and minority. Firstly, privilege concept and principles surrounding the privileges have been examined in the dissertation. Following section focuses on the right to be represented in the board of directors. The substantial purpose of the dissertation is to introduce the right to be represented and the correlation between such right and privileges. Thus, the differences between the right to be represented which is a privilege and other privileges have been set forth. Further, determinations have been made on classes that may be granted with the right to be represented and legal qualifications of the right by taking into consideration each class that may be granted with such right, and characteristics of the representative, a subject so far that has not been examined in detail by doctrine, have been discussed. Methods of right to be represented are examined and miscellaneous articles of association provisions are interpreted in this regard. The method adopted in the dissertation aims to respond to the legal problems within the frame of taking into consideration the interests of the shareholders. The teleological interpretation methodology has been used for interpretations and proposals of de lege lata solutions to the legal problems have been endeavored.

Les questions relatives à la portée économique des technologies de l’information à l’ère du numérique occupent désormais une place importante dans le droit des activités économiques au sein de l’espace de la Communauté économique et monétaire de l’Afrique centrale (CEMAC). En effet, le dispositif juridique encadrant les finalités économiques de l’utilisation des technologies du numérique dans la CEMAC mis en place en 2008 a aussitôt entraîné une modification du droit des affaires de l’Organisation pour l’harmonisation en Afrique du droit des affaires (OHADA) en 2010, dans l’intérêt de concilier les conséquences juridiques de l’économie numérique dans le développement économique. Toutefois, la problématique de la contribution du droit des technologies de l’information au développement économique de la CEMAC mérite d’être soulevée après une décennie d’application. Si la volonté du législateur communautaire de faire des technologies du numérique un levier du développement est perceptible à travers l’institution législative d’un marché numérique dans lequel la garantie des droits et la liberté des activités sont assurées, il faut encore relever sa témérité à travailler pour la sauvegarde de l’économie numérique par des règles particulières protégeant les consommateurs des services électroniques.

Un article de la revue Revue du notariat, diffusée par la plateforme Érudit.

El apartado cuarto del artículo 348 bis de la Ley de Sociedades de Capital, incorporado por la Ley 11/2018, de 28 de diciembre reconoce un derecho de separación alternativo (cumulativo al del derecho de separación en cuentas individuales) en base a los resultados consolidados del grupo. La finalidad de la norma es la de garantizar a los socios de la sociedad dominante su propio derecho de separación en caso de insuficientes dividendos, lo que constituye una auténtica novedad respecto a la redacción anterior del precepto

Anonim şirketin yönetim ve temsil yetkileri 6102 sayılı Türk Ticaret Kanunu'nda ayrı başlıklarda düzenlenmiştir. TTK'da, anonim şirketlerde yönetim yetkisinin devri için esas sözleşmede devre izin veren bir hükmün bulunması ve yönetim organizasyonuna ilişkin bir iç yönerge hazırlanması gerekmektedir. Bu hususlara uygun şekilde, yönetim kurulu alacağı bir karar ile yönetim yetkisinin tamamını veya bir kısmını kurul üyelerine ve/veya üçüncü kişilere devredebilecektir. Temsil yetkisinin devri ve sınırlandırılmasına ise TTK, kanuni ve iradi sınırlandırmaların yanısıra 371. maddenin 7. Fıkrasında yapılan ekleme ile sınırlı temsilci tayini hususunda yeni ve eleştirilen bir rejim getirmiştir. Bu bağlamda çalışmamızda, yönetim ve temsil yetkilerinin devir ve sınırlandırılmasının kapsamı, devir ve sınırlandırmalar için uyulması gereken şartlar, yönetim yetkisi ile temsil yetkinin devri arasındaki ilişki ve bu yetkilerin devredilebileceği kişiler inceleme konusu yapılmakta ve bu konulara ilişkin güncel tartışmalar ele alınmaktadır. Anahtar Kelimeler: Anonim Şirket, Yönetim Kurulu, Yönetim Yetkisi, Temsil Yetkisi, Yetki Devri, Örgüt Yönergesi, Sınırlı Yetkili, Sınırlı Temsilci, Sorumluluk. Management rights and representation rights in joint stock companies have been regulated under separate subjects in 6102 numbered Turkish Commercial Code. According to Turkish Commercial Code, joint stock companies that want to delegate the management rights should have a provision on their articles of association that allows such delegation and should prepare internal rules regarding the organization of management. According to such terms, the board of directors may delegate its management Powers fully or partially to one or more board members and/or third parties by issuing a decision on such matter. Regarding the delegation and limitation of representation rights, the addition of seventh paragraph to article 371. of Turkish Commercial Code, has introduced a new and highly criticized regime on such matter besides the legislative and voluntary limitations. In this context, our study will review the limits of delegation and limitation of management and representation right, requirements for such delegation and limitation, the relationship between right of management and right of representation, persons whom the powers may be delegated and the up-to-date discussions on such subjects. Keywords: Joint Stock Company, Board of Directors, Management Right, Representation Right, Delegation of Rights, Internal Rules, Limited Authority, Representative with Limited Power, Responsibility.

In South African Revenue Services v Commission for Conciliation, Mediation & Arbitration, Kruger, the employee, called his superior a “kaffir” on more than one occasion. The employer unilaterally dismissed the employee after the chairperson of the disciplinary hearing had imposed a lesser sanction. In doing so, the employer disregarded the collective agreement which did not make provision for the sanction of the disciplinary chair to be substituted. The employee claimed that his dismissal was invalid and therefore unfair. The Commission for Conciliation Mediation and Arbitration (“CCMA”), Labour Court and Labour Appeal Court (“LAC”) agreed. However, in the Constitutional Court (“CC”) the employer no longer argued that it was entitled to substitute the sanction in the light of the breach in the trust relationship, but only alleged that reinstatement was a remedy that no reasonable decision-maker would order. The CC agreed and held that the dismissal was substantively fair but procedurally unfair. The CC did not answer questions of lawfulness, fairness and invalidity, but in Steenkamp v Edcon the CC held that employees claiming remedies for unfair dismissal in terms of the Labour Relations Act 66 of 1995 (“LRA”) should not rely on invalidity. However, employees still have the right to common-law remedies based on their employment contract. Considering the importance of collective agreements, negotiated disciplinary codes, certainty and consistency, and to avoid employers exercising unfettered power over employees, state organs should apply for a review of an unsatisfactory sanction by the disciplinary chairperson in terms of section 158(1)(h) of the LRA. Private employers could negotiate a disciplinary code which allows both the employer and employee to appeal against the decision of the disciplinary chair which should make provision that a more severe sanction can be imposed on appeal.

Les recours déposés contre le décret n° 2017-307 du 9 mars 2017 relatif à l’affiliation des gens de mer marins, résidant en France et embarqués sur un navire battant pavillon d’un Etat étranger, mentionnés à l’article L. 5551-1 du code des transports, aux régimes gérés par l’Etablissement National des Invalides de la Marine (ENIM), ont été rejetés par le Conseil d’Etat le 5 octobre 2018 (n° 410454). L'affiliation des marins en fonction de leur résidence en France, complète donc leur affiliation selon le pavillon français du navire immatriculé.

En matière de règlement des litiges commerciaux, la mise en place de l’Organisation mondiale du commerce (OMC) est marquée par l’instauration d’un système de règlement des différends davantage axé sur la primauté du droit. Cette juridictionnalisation du mécanisme de règlement des différends n’entraîne toutefois pas un changement paradigmatique au niveau du mécanisme d’exécution des décisions et recommandations de l’Organe de règlement des différends (ORD). En effet, l’OMC a jusqu’à présent conservé en substance le principe du GATT de 1947; la partie plaignante qui constate le défaut de la partie visée par la plainte de se plier aux décisions et recommandations de l’ORD à l’expiration du délai raisonnable qui lui est accordé pour s’exécuter et qui ne peut s’entendre avec cette dernière sur l’octroi d’une compensation n’a d’autre option que de s’en remettre à l’emploi de contremesures. Parallèlement, le commerce international a, au cours de la même période, subi une métamorphose radicale : le phénomène de la fragmentation internationale des processus de production de biens et de services a connu une expansion fulgurante. Le présent mémoire propose une analyse de l’institution des contre-mesures à l’OMC à l’aune de ces changements qui affectent depuis peu l’économie mondiale ainsi que des développements récents du côté de la science économique. Misant sur une approche qui mobilise à la fois la science juridique et la science économique, le mémoire démontre que le système des contre-mesures n’est pas adapté à la réalité du commerce international du XXIe siècle. À la lumière de ces constats, l’étude explore de façon critique les diverses suggestions en vue de modifier la phase de mise en oeuvre des contentieux en plus de suggérer une réforme de l’institution pouvant s’opérer à l’intérieur du cadre juridique actuel. Mots-clés : Règlement des différends – Firmes multinationales – Commerce international – Chaînes de valeur mondiales – Intégration économique

Birbirinden bağımsız birden fazla şirketin bir araya gelmek suretiyle bir organizasyon oluşturmalarına sıklıkla karşılaşılmakta, bu organizasyona ise şirketler topluluğu denilmektedir. Kuruluşların faaliyet alanlarını genişletmek istemeleri, bu yönde maliyetlerini en aza indirerek kârlılıklarını arttırmak için bir araya gelmeleri sonucunda ticari açıdan bir organizasyon oluşturmaları ülkemizde de sıklıkla görülmektedir. Ancak mevcut kanunlarımızda bu şekilde oluşan organizasyonlara yönelik herhangi bir özel düzenlemeye daha önce yer verilmemişti. Bu tür durumlarla farklı hukuk alanlarında da sıklıkla karşılaşılması, zamanla şirketler topluluğu açısından yasal düzenleme yapılması gereğini doğurmuş ve şirketler topluluğuna ilişkin düzenlemeler ilk olarak 6102 sayılı Türk Ticaret Kanunu ile yapılmıştır. Bu düzenlemeler, topluluk yapılanmasının, organizasyon şemasının kurulmasını, işleyişi ve ilgililerin sorumluluğunun belirlenmesini amaçlamaktadır. Ticaret Kanununda düzenlenen şirketler topluluğuna ilişkin hükümlerin önemli bir bölümü Alman Konzern Hukuku esaslıdır. Çalışmamızda kanundaki şirketler topluluğu düzenlemeleri incelenirken, Türk Hukuku esas alınmış ve konu diğer hukuk dalları ile birlikte çok yönlü bir şekilde ele alınarak şirketler topluluğu düzenlemelerinin uygulanabilirliğinin sağlanması hedeflenmiştir. Bağlı şirketin borçlarından dolayı hakim şirketin sorumluluğunu irdeleyen çalışmamızda, şirketler topluluğunun temel kavramları, şirketler topluluğunda sorumluluk halleri ile bağlı şirketin üçüncü kişilere karşı sorumluluğu konusu, özellikle fiili şirketler topluluğu kapsamında ve anonim şirket temelinde incelenmiştir. Ayrıca şirketler topluluğu düzenlemelerinin uygulama yelpazesinin genişletilmesine katkı sağlaması amacı ile diğer hukuk alanlarına da değinilmek suretiyle çok yönlü araştırma yapılmıştır. Anahtar Kelimeler: Şirketler Topluluğu, Sorumluluk, Hakim Şirket, Bağlı Şirket. It is frequently seen that multiple companies independent from each other come together to form an organization and this organization is called a group of companies. In our country, it is frequently observed that entities form a commercial organization by coming together around the desire of extending their field of activity and in order to reduce costs and increase profitability. However, existing laws lacked a specific regulation in connection with organizations that are formed as such. Encountering such cases in different fields of law has, in time, led to the requirement of a legislative regulation about group of companies and regulations have been introduced for the first time in connection with group of companies under Turkish Commercial Code No. 6102. These regulations are aimed at stipulating the structuring of the group of companies, forming the organizational chart, and determining operational aspects and responsibilities of the concerned persons. Substantial part of the provisions regarding group of companies regulated under Commercial Code is based on German Konzern Law. The present study is focused on group of companies regulations under the Law based on Turkish law and the subject matter is addressed in an in-depth approach based on other branches of the law in order to establish enforceability of the group of companies regulations. In the present study analysing liability of the Dominant Enterprise in connection with debts of an Affiliated Company, basic concepts related with group of companies, liabilities in a group of companies and liability of anAffiliated Company towards third persons are explained within the scope of actual group of companies and joint stock companies. In addition, an in-depth study has been conducted based on other fields of the law for the purpose of contributing to extension of the enforcement range of regulations on group of companies. Keywords: Group of companies, Liability, Dominant Enterprise, Affiliated Company.

Abstract : Please refer to full text to view abstract. <br>LL.M. (Commercial Law)

Abstract : Please refer to full text to view abstract. <br>LL.M. (Commercial Law)