Bibliographie sélective OHADA

تظهر طرق تحديد القانون واجب التطبيق على عقود التجارة الدولية في كل من المنهج التنازعي الذي يقوم على قاعدة إسناد و المنهج المباشر الذي يقدم الحل للنزاع بطريقة مباشرة وذلك بتطبيق قواعد قانونية تهتم بتنظيم العلاقات التجارية ذات البعد الدولي والتي تعرف بقواعد التجارة الدولية . يعتبر المنهج التنازعي من أقدم مناهج التي عرفتها نظرية التنازع والتي عرفت تطورات تعكس الفكر الفلسفي والاقتصادي والقانوني الذي يتخلل كل مرحلة من هذا التطور إلى أن إستقر في الأخير مبدأ سلطان الإرادة على ضوؤه يتم تحديد قانون العقد الدولي . مع تطورات الحاصلة في التجارة الدولية خاصة بعد التطور العلمي والتكنلوجي وتطور وسائل النقل وظهور مجتمع خاص يمارس هذه التجارة، ظهرت الحاجة إلى تطبيق قواعد قانونية ذات مضمون عالمي تستوعب تعقيدات هذه العقود التي تجاوزت المفاهيم الكلاسيكية التي جاءت بها القوانين الداخلية التي صدرت لتنظيم العقود الداخلية . Les modes de détermination de la loi applicable aux contrats de commerce international Les modes de choix de la loi applicable sur les contrats de commerce international se dégagent à la fois de l’application de la méthode dite conflictuelle qui se base sur la règle du rattachement, et de la méthode dite directe qui propose une solution directe au litige et ce, en application des règles régissant les relations à caractère international. La méthode dite conflictuelle est la plus ancienne ; elle a connu plusieurs étapes dans son évolution qui ont caractérisées la pensée philosophique, économique et juridique, jusqu’à l’émergence du principe de l’autonomie de la volonté sur lequel se base le choix de la loi applicable sur le contrat international. L’évolution connue dans le commerce international notamment au plan scientifique et technologique, l’évolution des moyens de transport et l’apparition d’une société qui pratique ce commerce, a fait apparaitre le besoin de règles à vocation mondiale prenant en compte la complexité de ce type de contrats qui dépassent largement les concepts classiques liés aux contrats internes.

Le secteur des assurances est protéiforme : il comprend plusieurs opérateurs dont l’intégration dans le paysage économique et juridique s’est accentuée ces dernières années et ne cesse de s’imposer. Les compagnies d'assurance déploient elles-mêmes des activités d’assurance multiples. Depuis les années cinquante les différents régimes d’assurances maladie, vieillesse, chômage – obligatoires, complémentaires – sont exploités par certains organismes assureurs (mutuelles et institutions de prévoyance). Ces organismes développent leurs activités sur des marchés dont le caractère économique n’est pas toujours évident. Si les assurances vie par exemple, ne soulèvent guère de difficulté d’insertion sur un marché concurrentiel, peut-on en revanche considérer que les régimes complémentaires et légaux d’assurance maladie opèrent sur un marché économique ? Cette question conduit à s’interroger sur la soumission du secteur des assurances au droit de la concurrence et son éventuelle unicité de régime. Deux points sont étudiés, en premier lieu, il s’agit de confronter le secteur des assurances à la vision extensive des autorités européenne et nationale sur les critères d’applicabilité du droit de la concurrence. Cette approche est vérifiée auprès de tous les opérateurs proposant des produits et services qualifiés d'assurance. En second lieu, sont examinées l'application du droit de la concurrence au secteur des assurances et leurs exemptions spécifiques. Cette étude prend en compte l’ensemble du droit de la concurrence : pratiques anticoncurrentielles, droit des concentrations économiques et aides d’État. Elle s’appuie essentiellement sur le droit européen et français de la concurrence.

The thesis contemplates the need for Nigerian policy makers to undertake a reform of secured transactions law to meet international best standards, building upon earlier, unsuccessful, efforts by lawmakers, and drawing upon international benchmarks. It critically analyses the Registration of Security Interests in Movable Property by Banks and Other Financial Institutions in Nigeria (Regulation No.1 2015) 'CBNR' published on 2 February 2015. The CBNR, with a primary aim of facilitating affordable credit, and to modernise secured transactions law through the use of personal property as collateral, has departed from its previous position which it inherited from England. This thesis has drawn comparisons between the CBNR and prior reform initiatives particularly the Draft Law 2009 prepared by the Centre for the Economic Analysis of Law (CEAL). These reforms, which were not implemented, recommended wholesale changes to harmonise all existing secured transactions law in Nigeria. The CBNR does not follow this approach, but instead, adopts a piecemeal approach to reform. Correspondingly, this forms the framework within which this study has been undertaken with reference to whether a piecemeal or wholesale reform is now required. This thesis has followed the International Finance Corporation (IFC) approach which focuses on a three-stage secured transactions reform strategy - modernisation of the existing legal framework; establishment of an electronic collateral registry; a concerted effort towards building capacity. With the assistance of international secured transactions legal frameworks such as the UNCITRAL Legislative Guide on Secured Transactions 2007, and its Registry Guide 2014, the CBNR has been benchmarked against these adaptable legal frameworks for the purpose of harmonising secured transactions law, in search of the international best practice which may be desirable for Nigeria. The thesis identifies and discusses at length several problems and inconsistencies associated with the CNBR, and the thesis makes suggestions for a wholesale reform of the Nigerian secured transactions law. This thesis builds on existing knowledge on secured transactions law reform with particular reference, and usefulness, to sub-Saharan African countries and other developing countries that wish to attempt a similar reform of this nature.

This dissertation serves to expand the means within international law by which to address the global interdisciplinary crisis that is climate change. The principle of sovereignty over natural resources is identified as a principle of international law, evolutionary in nature, fundamentally connected to the international legal climate change regime, and able to be impacted by the effects of climate change. The gravity of climate change is illustrated, as is the intricacy and composition of the international legal climate change regime. In the process, a particular shortcoming of the international legal climate change regime is identified, namely the lack of state compliance with climate commitments made in terms of the Kyoto Protocol 1997 and the Paris Agreement 2015. The gravity of the effects of climate change warrants the repositioning of any principle of international law that is able to address this shortcoming of the international legal climate change regime and increase the effectiveness of the regime. In this regard it is determined, more specifically, that the gravity of the effects of climate change warrants a reinterpretation and reconfiguration of the principle of sovereignty over natural resources. Climate change, forming part of the general, growing, global concern for environmental conservation and sustainable development, influences the interpretation and configuration of state rights and state duties in terms of the principle by eliciting an interpretation that restricts state rights and expands state duties. Furthermore, the gravity of the effects of climate change on the well-being of people, warrants a reinterpretation and reconfiguration of the principle of sovereignty over natural resources as a people-oriented principle as opposed to the conventional state-oriented principle, and ought to be applied with due regard to the rights of people in terms of the principle. The right of people in terms of the principle of sovereignty over natural resources, is identified as the right to economic selfdetermination, which gives effect to the right of people to dispose freely of natural resources. Should this right be promoted in future applications of the principle of sovereignty over natural resources, the right may well be established as constituting a significant basis on which people are able to hold states accountable for climate commitments made in terms of the Kyoto Protocol 1997 and the Paris Agreement 2015. In this way, the principle of sovereignty over natural resources, specifically the implementation of the right of people to dispose freely of natural resources in terms of the principle, presents a negative incentive for state compliance with climate commitments and can contribute to addressing the lack of state compliance within the international legal climate change regime. In summary, this dissertation proposes that the grave effects of climate change warrant a repositioning of the principle of sovereignty over natural resources that allows it to constitute a contribution to climate change law and the global fight against climate change.

This thesis is made up of three empirical studies that fall under the general classification of international and financial economics, particularly the study focuses on the financial system of selected African countries. The first empirical study presented in Chapter 2 examines the role of financial development in improving the effect of FDI on the economic growth of some African countries. Investigations were conducted to pinpoint which financial structure could provide the best improvement by applying the bank-based vs. market-based debate. Results from the regression analysis conducted show that the effect of FDI on economic growth becomes significant only when financial development measures were factored in. Analysis of results indicate that development of the overall financial system of African countries would be more beneficial in comparison to developing either the banks or financial markets alone. Chapter 3 empirically measures the level of financial integration in Africa’s Regional Economic Communities (RECs) using beta and sigma convergence to measure the speed and degree of financial integration in four RECs. These chapter also theoretically examines how regional financial integration contributes to financial development and economic growth in Africa. Analysis of the results show that Africa’s RECs are integrating at a relatively slow and diverse rate. Therefore, policy makers in Africa would need to focus on reform strategies that would strengthen financial integration in their regions. A fully financially integrated system would contribute immensely to financial development and promote sustainable economic growth. The fourth chapter investigates the effect of access to finance on firms’ productivity. Using cross-sectional firm-level data to estimate the effect of access to finance on labor productivity, total factor productivity (TFP), and the stochastic frontier trans-log model. This study estimates an instrumental variable (GMM) model to address potential endogeneity bias between access to credit and firms’ productivity. The results obtained show that the lack of access to finance negatively affects the productivity of firms in Africa. This study suggests that the development of a balanced financial system should be of topmost priority to policy makers. This ensures that more finance is channelled towards those firms whose productivity depends heavily on the availability of finance irrespective of their characteristics. This would result in firms increasing their investments in productivity-enhancing activities, which would benefit long-term economic growth

Les Universitaires les juristes les professionnelles qui sont engagés dans le droit des transports maritimes nationaux et internationaux de marchandises ont l’habitude de travailler avec un régime complexe de responsabilité du transporteur maritime. La coexistence de plusieurs conventions régissant ce régime et l’imprécision des textes de ces différentes législations rendent leur application difficile d’où l’échec permanent du voeu d’uniformisation de ce droit. En premier lieu, nous retrouvons le régime de base celui de la Convention de Bruxelles sur l’unification de certaines règles en matière de connaissement, ratifiée le 25 août 1924 et ses Protocoles modificatifs annexés en 1968 et 1979. Il s’agit d’un régime fondé sur la présomption de responsabilité comprenant une liste de cas exonératoires appelés «cas exceptés». En second lieu figurent les Règles de Hambourg, édictées en 1978, qui établissent un régime basé sur la présomption de faute du transporteur à l’exception de deux cas exonératoires : l’incendie et l’assistance ou la tentative de sauvetage. Enfin, apparaît la Convention sur le contrat de transport international de marchandises effectué entièrement ou partiellement par mer, adoptée par les Nations unies en 2009, sous l’appellation «Les Règles de Rotterdam», qui adopte un régime de responsabilité «particulier». Cette recherche a mis en évidence les théories et les approches pratiques traditionnelles, élaborées au sein de la discipline du droit international privé pour faire face aux rapports de droit internationaux. La première partie de cette thèse a donné une vision général sur la situation ancienne et actuelle du droit maritime marocain (histoire, évolution, sources, jurisprudence) toute en analysant le droit maritime et le régime juridique du transport maritime des marchandises au Maroc en relation avec les aspects suivants: affrètement, responsabilité du propriétaire/armateur de navire, contrat de transport, connaissement etc. La deuxième partie est consacrée à l’analyse des normes internationales applicables en la matière au Maroc. on a donc se rappeler les normes fondamentales du droit maritime marocain tel que le code de 1919 et du droit international maritime applicable qui comptent sur une longue histoire et tradition, afin de comparer les similitudes et les différences, et on a vérifier le degré d’application des conventions internationales au Maroc. La tache qu’on s’est proposée est de viser non seulement le droit positif existant qui a pour but l’unification de droit maritime, mais également les méthodes, les systèmes possibles pour unifier ce droit d’un point de vue juridique. En définitive, on a pris conscience des doctrines existantes, d’analyser les données de fait et celles de droit positif et on a essayer de donner des solutions dans un domaine où le droit semble plus faible, là où son essence paraît plus incertaine, où son application semble plus difficile.

A tese propõe a sistematização da intervenção judicial na administração de sociedades no Brasil. Para tanto, adotou-se um conceito restritivo de intervenção judicial, assim consideradas apenas as hipóteses em que o magistrado nomeia interventor provisório (terceiro estranho ao quadro social) para integrar-se à administração da sociedade. Existem diversas modalidades de intervenção -- da mais branda (nomeação de interventor-observador) à mais incisiva (nomeação de interventor-administrador) --, devendo o juiz eleger a que melhor atenda às necessidades do caso concreto. A aplicação do instituto deve ser encarada como medida excepcional, última alternativa, diante das graves consequências que pode produzir, circunstância que não pode e não deve, todavia, impedir a sua utilização sempre que necessário (manejada de forma adequada, a intervenção pode ser de grande valia para a solução do conflito societário).

The thesis attempts to explore an efficient policy and administrative framework to tax the small businesses in developing countries. In order to approach the policy and administrative problems concerning the taxation of small business in developing countries this thesis asks How can small businesses be efficiently taxed in developing countries? This thesis over eight chapters qualitatively explores this research question. The analyses conclude that first, in a typical developing country a well-designed simple to follow presumptive tax regime is more efficient than the actual account based tax system. Second, this thesis argues that the noncompliance of small businesses in developing countries may not be adequately explained by the standard expected utility based compliance models. The leading tax compliance models which mainly emphasise on the perceived reward from evasion might ignore some crucial factor that constitutes the tax compliance environment of small businesses in developing countries. This thesis illustrates broadly the typical tax compliance environment of small businesses. It argues that a simple to follow tax system that requires a minimal level of taxpayer compliance would attract a section of small taxpayers into the formal tax net. Third, this thesis demonstrates that there are crucial differences between typical urban and rural businesses. A small business tax regime should have a separate set of presumptive instruments for each class of small business in order to make an efficient estimate of their economic activities. Fourth, this thesis analytically examines the presumptive methods and their practical applications. The findings suggest that in developing countries presumptive tax methods have been adopted mostly in arbitrary manner, without the objective considerations to many crucial design issues. Fifth, this thesis has developed a focused analysis on the taxation of urban small businesses in the contexts of developing countries. This thesis analyses some crucial characteristics of urban small businesses and stresses that enterprise formalization should be a key element of urban small business tax policy. For a meaningful expansion of the tax net, tax administration should put more focus on urban small businesses as these businesses have relatively more potential to grow as more stable and sustained taxpayers. This thesis concludes that a turnover based presumptive taxation is more efficient to tax the urban small businesses. Lastly, this thesis explores the issues concerning the taxation of rural small businesses. This thesis reports that the overall tax burden on the agricultural income had substantially declined over the last few decades. Developing countries should not ignore the tax potential of the rural taxpayers. In a typical developing country an asset based presumptive tax system is more efficient to tax the agricultural income of the rural small businesses. This thesis has argued that it would be more efficient to adopt a single asset based presumptive income tax replacing all the prevailing taxes on the agricultural income such as agricultural land tax, wealth tax and income tax.

La délinquance économique et financière, constituée par l'ensemble des activités illégales, qui peuvent être commises de manière individuelle, en entreprise ou bande organisée, a des méthodes d'action différentes de celles des infractions de droit commun. Le plus souvent, elles se commettent par des procédés astucieux (tromperie), ou frauduleux (faux par exemple), par l'exploitation des secrets commerciaux ou des données confidentielles (délits d'initiés), exigeant pour cela des connaissances et un savoir-faire propres au monde des affaires, voire une ingénierie financière, à l'encontre des particuliers, d'entreprises. de l'Etat ou d'organisations internationales. Généralement, leur finalité est la recherche du gain facile, donc de l'argent sale ou noir, fruit d'activités illégales ou criminelles. Cet argent est au centre de la délinquance économique et financière. Il en est le moteur. C'est une des raisons pour lesquelles la lutte contre cette forme de délinquance doit avoir comme principale finalité la saisie des avoirs d'origine criminelle ou délictuelle. A cette fin. nous avons fait dans cette étude, des propositions de réforme dans les codes pénaux et de procédure pénale des Etats appartenant à la sphère UEMOA-OHADA et d'y inclure des dispositions permettant de procéder efficacement à cette saisie. Cette question de saisie des avoirs d'origine illicite montre à quel point il est difficile de lutter contre cette forme de délinquance. Car, aujourd'hui, l'action des Etats, pris individuellement. pour combattre ce fléau, a perdu son efficacité. C'est pourquoi, le traitement de cette délinquance devrait nécessairement passer par une harmonisation du droit pénal des affaires de l'OHADA et une uniformisation du droit pénal économique et financier de l'UEMOA. Cependant. ce combat au niveau communautaire n'est pas sans poser quelques difficultés dans la mesure où les Etats membres de ces deux organisations ne veulent pas se départir, au profit des Institutions communautaires, du pouvoir d'élaborer des sanctions pénales contre les incriminations communautaires applicables sur leur territoire. D'où la nécessité de tenir compte de l'impératif d'harmonisation des règles pénales de sanction contre les violations du droit communautaire, d'un côté, et de l'impératif du respect de la souveraineté des Etats, de l'autre, même si ces deux impératifs sont difficilement conciliables. En tout état de cause, pour rendre efficace la lutte contre ce phénomène criminel, les dispositifs actuels doivent évoluer vers de nouveaux instruments plus adaptés. Ainsi des typologies de mesures relatives au droit pénal de forme et de fond sont elles proposées tant au niveau national et régional. En effet, une lutte envisagée à un seul niveau est d'avance vouée à l'échec. C’est ainsi qu'il faut instaurer un véritable coopération judiciaire dans l'espace UEMOA-OHADA pour une lutte efficace contre la délinquance économique et financière dans cet espace.

Difficile de nier qu’il arrive quelque chose au droit constitutionnel sousl’effet conjugué de l’internationalisation du droit et de la construction communautaire. Eneffet, le droit constitutionnel s’internationalise, se régionalise dans un mouvementexponentiel. L’Afrique en général et l’espace CEDEAO en particulier n’échappent guère àcette dynamique globale du constitutionnalisme moderne. Aussi, a-t-on constaté quel’internationalisation du droit constitutionnel sur le continent africain qui prend la forme d’unprocessus d’impact, d’influence ou parfois de contraintes induit à la fois à une reconfigurationhorizontale des pouvoirs constitutionnels et une redistribution verticale du pouvoir au sein del’Etat. En revanche, au niveau supranational, ce processus dynamique et intense qui marqueune ouverture des systèmes de droit et favorise la communicabilité entre ordres juridiques setraduit par un phénomène d’intégration, d’harmonisation progressive des systèmesconstitutionnels étatiques autour de standards démocratiques consacrés par le Protocole de laCEDEAO sur la démocratie et la bonne gouvernance de 2001. La dialectique est, au final,paradoxale en ce que l’internationalisation du droit constitutionnel en Afrique et plusparticulièrement dans l’espace CEDEAO se révèle être l’expression d’un phénomèneperturbateur des ordres juridiques constitutionnels étatiques et communautaire mais aussi eten même temps un instrument de convergence matérielle (droits fondamentaux) et structurelle(régime politique démocratique) de ces dits ordres au travers de standards constitutifs dupatrimoine constitutionnel commun.

L’intérêt de la présente recherche est d'étudier d’une manière générale les communications électroniques dans le commerce international, et puis à titre particulier d’interpeler les nouveaux défis qui relèveraient de l’utilisation des "documents transférables électroniques", en réfléchissant sur les différentes approches et les méthodes à adopter afin de remédier aux éventuelles déficiences technologiques, identifier puis combler les lacunes juridiques qui se révéler lors de ces échanges. Il s’agirait donc d’une enquête sur les questions juridiques liées à la création, à l’utilisation et à l’exécution du "document transférable électronique" ; il s’agit d’un terme crée par la CNUDCI, ce qui renvoie d’une manière générale à l’équivalent électronique d’un instrument transférable négociable ou d’un document titre. Nous identifions principalement les trois grands axes. Premièrement, la protection des données personnelles. Elle fait l’objet de plusieurs réformes législatives. La plus récente est le Règlement européen 2016/679 du 27 avril 2016 qui vise à promouvoir l’utilisation de l’outil informatique, tout en accordant la protection appropriée aux données à caractère personnel. Deuxièmement, l'exigence d’unicité d’un document transférable (« Garantie de singularité »). La garantie de l’unicité d’un document exige qu’il soit le seul qui existe ou bien, que toute copie soit clairement identifiable comme telle. Les conséquences éventuelles de la reproduction non autorisée de tout document transférable électronique donnant au porteur ou au bénéficiaire le droit de demander la remise de marchandises ou le paiement d’une somme d’argent rendent nécessaire l’élaboration de mécanismes pour garantir l’unicité de ces instruments. Troisièmement, la possession du ‘document transférable électronique’ et la notion de contrôle pour l’identification du porteur. Outre le traitement de la question de l’exigence de la singularité, la recherche d’un mécanisme fonctionnellement applicable et équivalent pour satisfaire à l’exigence de la possession matérielle du document papier constitue un défi majeur. Dans la plupart des modèles juridiques régissant les documents transférables électroniquement, la notion de “contrôle” d’un document électronique est utilisée en tant qu’équivalent fonctionnel de la possession ; cela signifie que la personne qui exerce le contrôle du document transférable électronique est considérée comme le porteur habilité à s’en prévaloir. Ces documents électroniques sont gérés par des prestataires de confiance qualifiés pour garantir leur sécurité. The interest of this research is to study in general, the electronic communications in an international context, and then to focus on the ongoing challenges that occur on the field of ''electronic transferable documents''; for this we shall perceive the methods that have been adopted for the purpose of using such documents, in order to prevent eventual technological deficiencies, identifying and filling the legal gaps revealed throughout our study of these new challenges.Therefore we shall comprehend and defy the legal boundaries, in order to create, use and transfer ''electronic transferable documents''. It is a pre-requisite to clearly identify the subject of this study, which is the term 'electronic transferable record, a concept created by UNCITRAL, which refers generally to ' Electronic equivalent of a transferable record (negotiable or non-negotiable) or a document of a legal right.We shall identify the three following main topics:I. The protection of personal data and privacy has been subject to several legislative reforms. The most recent one is the European Regulation 2016/679 dated April 27th, 2016. This reform aims to promote the use of the IT (Information Technology) tools, while granting the appropriate protection to the personal data. These electronic records are managed by qualified services providers.II. Requirement for uniqueness of the record (''Guarantee of uniqueness'')The guarantee of the uniqueness of the document is to ensure that there is only one possible holder and owner of that document, as in the case of paper document, and that any copy is clearly identifiable as such. As a result of an unauthorized reproduction of any electronic transferable record, any such holder or beneficiary shall have the right to request delivery of goods or the payment of a certain sum of money; thus the need to insure the uniqueness of these electronic records.III. The possession of an electronic transferable record.In addition to the above, the need to identify a functional equivalent approach to satisfy the requirement of possession in the case of electronic transferable document, which is a major challenge.IV. Concept of control and identification of the holderIn most legal models governing electronic transferable records, the definition of ''control'' of an electronic document is used as a functional equivalent to possession. That is, the person who controls the electronic transferable record is deemed to be the holder and the one entitled to use it.

Cette thèse a pour but démontrer l’influence du développement scientifique et technique sur le droit de la responsabilité civile, en étudiant comme ce développement constitue un facteur de mutation juridique. Pour démontrer la portée de ce phénomène, tout au long de notre travail nous avons observé qu’il est possible de lier la nouveauté au bien-être matériel, mais aussi aux risques et aux incertitudes porteurs de l´inconnu. La distinction entre risque et incertitude est marquée par le développement de la science quant à la démonstration scientifique des éventualités que l’on peut attribuer à chaque point de développement. Ce constat étant fait, le droit de la responsabilité civile s´imprègne des innovations juridiques qui prennent en charge les risques et les incertitudes, mais aussi les angoisses et les peurs générés par l´évolution scientifique et technique. Cela a provoqué des mutations bien précises qui vont dans l’esprit du refus de l’homme d’aujourd’hui à tolérer qu’une quelconque manifestation technique puisse lui produire un dommage. Ces mutations nous les abordons depuis une double perspective : Par rapport au rôle de la responsabilité civile, et par rapport à sa mise en œuvre. À travers cette problématique nous démontrons que l´inconnu compris dans l´innovation est la source d´un processus d´imprégnation de nouveauté dans les bases fondamentales de la responsabilité civile, à conséquence duquel le droit s´adapte, notamment par rapport à la constatation de nouveaux faits générateurs, de nouvelles postes de préjudice, et de nouveaux approximations concernant au lien de causalité. This thesis aims to demonstrate the influence of scientific and technical development on the civil liability, studying how this development constitutes a factor of mutation of this. To demonstrate the significance of this phenomenon, throughout our work we have observed that it is possible to link novelty to material well-being, but also to the risks and uncertainties of the unknown. The distinction between risk and uncertainty is marked by the development of science as to the scientific demonstration of the contingencies that can be attributed to each point of development. Done this reasoning, the law of torts is imbued with legal innovations that deal with risks and uncertainties, but also the anxieties and fears generated by scientific and technological change. This has provoked precise changes which go in hand with the rejection of the man of today to tolerate that any technical manifestation may injure him. These changes take us from a double perspective: In relation to the role of civil liability, and in relation to its implementation. Through this problem, we demonstrate that the unknown understood in innovation is the source of a process of impregnation of novelty in the fundamental bases of civil liability; in particular, with to the observation the new sources of injury, new injury items, and new approximations to the causal link.

Les multiples adaptations du cautionnement à la réalité des affaires par le législateur, les praticiens, mais surtout la jurisprudence, ont fini de rendre attractive cette sûreté. En effet, l'analyse des conditions de validité du cautionnement de dettes sociales a permis de conclure à une limitation des cas d'annulation de la garantie. Toutefois, dans le contexte sociétaire, il existe des aléas pouvant affecter l'efficacité du cautionnement. Ils tiennent d'une part, à l'acquisition incertaine de la personnalité juridique par la société cautionnée et d'autre part, à la modification de la situation juridique de la société cautionnée avec, notamment, des mesures de restructuration telles que la transformation, la fusion ou l'apport partiel d'actif. Ces événements ou circonstances propres au cadre sociétaire placent les créanciers dans une situation de vulnérabilité. Cette situation est fragilisée, en cas d'ouverture de la procédure collective contre la société cautionnée. Certes, le législateur OHADA avait aménagé un régime de protection pour ces créanciers mais, à la faveur de la récente réforme de l 'Acte uniforme portant organisation des procédures collectives d'apurement du passif, ils se retrouvent avec moins de possibilités. En raison de la discipline collective qui caractérise la matière, on assiste à une aggravation de leur situation. Dans les rapports entre les créanciers et la société cautionnée, la procédure n'apporte, en réalité, aucune protection aux risques d'impayé et d’immobilisation de créance et dans leurs rapports avec la caution, on relève, le cas échéant, une restriction de leurs droits.

The regulation of consumer credit in Namibia mainly is provided for by the Usury Act 73 of 1968 and the Credit Agreements Act 75 of 1980. These legislative enactments originated in South Africa and were applied in South West Africa during the period of South Africa’s mandate over what is now the Republic of Namibia. Despite the fact that these enactments are over 35 years old, they are substantially unchanged. In response to an awareness of the threat of consumer over-indebtedness and other events such as financial crises, the purpose in this thesis is to undertake a situational analysis of the debt prevention measures as provided for by the Namibian legislative framework and the extent of protection these measures afford consumers in terms of irresponsible credit and over-indebtedness. A broad survey of the policies aimed at promoting responsible lending benchmarks the Namibian consumer credit regulatory framework against the leading international best principles which have been developed in response to global economic challenges. The Namibia Financial Institutions Supervisory Authority in the 2014 Microlending Bill proposes to introduce responsible lending practices in the form of a compulsory pre-agreement assessment of the prospective consumer before providing them with credit. In a comparative investigation, the creditworthiness assessment and related measures central to the responsible lending regimes in South Africa and Australia are considered. Measuring the Namibian consumer credit regulatory framework against these recent developments, it is submitted that the current debt prevention measures are inadequate in protecting consumers from irresponsible credit lending and the risk of consumer over-indebtedness. This thesis supplies reasons for the need in Namibia to update the regulatory structure of the credit industry in order to protect consumers. As a contribution to the promotion of a culture of responsible lending in the Namibian consumer credit market, the thesis proposes the introduction of responsible lending measures in Namibia’s consumer credit legislative framework.

La fiscalité des groupes de sociétés intéresse le monde des affaires et tout contribuable. Le régime fiscal des sociétés est très incitatif à la création de groupes. Cela dit, c’est un régime fiscal récent en Algérie, son application nécessite des conditions. Il peut faire l’objet d’une révision. Le code fiscal algérien s’est ressourcé beaucoup du Code General des Impôts français. La détermination du résultat fiscal d’ensemble est restée une très grande problématique. Le résultat fiscal nécessite différents retraitements. Les transferts de bénéfices et le régime des restructurations donnent eux aussi droit à des impositions. Le régime de consolidation fiscale vise avant tout l’impôt sur les bénéfices des sociétés, cela dit les droits d’enregistrements, la taxe sur la valeur ajoutée, les cas de cessation du régime et les cas de sortie entrainent elles aussi des retraitements. Le groupe de sociétés peut être soumis à un contrôle fiscal en cas d’anomalies dans les déclarations fiscales. Company group’s taxation interests the business world and every taxpayer. Companies’ fiscal regime is very incentive to company creation. This type of regime is recent in Algeria. Its application regimes conditions, it is susceptible of revision. Algeria’s fiscal code has taken much from France’s general fiscal one. The determination of overall tax result is still a very large problematic. Tax result requires different adjustments. The transfer of profits and the regime of restructuring gives right to taxation. The tax consolidation regime aims primarily at taxing companies on their profits. Registration fees, the added tax value and cases of regime cessation, and cases of output causes retreatment. Company groups may be subject to tax control in case of anomalies in tax declaration.

A temática do sigilo bancário objeto da nossa dissertação, para além de atual e rica, comporta a enorme complexidade interdisciplinar e teleológica que, por si só, justifica e alimenta a interminável problemática em torno da fixação do seu regime e âmbito. A referida complexidade do sigilo bancário resulta, por um lado, do facto da configuração e regulamentação do seu regime se conformar aos limites e ao quadro constitucional e, por outro, ao cruzamento de vários princípios fundamentais: de ordem jurídica, que impõem a conjugação das necessidades práticas e interesses legítimos das instituições financeiras, na fidelização à clientela e captações de fundos; de âmbito estatal, na afirmação da política económica do Estado; dos clientes, no resguardo da sua vida económica privada ou do direito fundamental à reserva da intimidade. A requerida interdisciplinaridade reclamada e provada nesta tese, deixa patente a ideia de que a compreensão e a fixação do regime do sigilo bancário, quanto à sua extensão e limites, não se esgota no estrito âmbito do Direito Bancário, antes pressupõe vários outros ramos do Direito os quais regulam de forma direta ou indireta a matéria in casu, e com os quais apresenta a conexão, sobretudo a sua contextualização constitucional, da política económica e fiscal do Estado, traduzida, por exemplo, no suporte fundamental da definição do sistema de crédito, ao favorecimento do aforo e ao invés do entesouramento, a prevenção da fuga de capitais para o estrangeiro, promoção do investimento nacional e estrangeiro, luta contra a evasão fiscal, etc... Assim, ambos dependem em maior ou menor medida, da relevância que se dá ao regime do sigilo bancário. O estudo referente ao regime do sigilo bancário no direito guineense tem a virtualidade de mostrar e provar que a garantia da segurança e da certeza da observância não passa sempre pelas exigências normativas, mas também pela sua configuração e conformação da praxis social bem como das garantias adicionais por parte das outras normas jurídicas, quanto à imposição de deveres éticos e jurídicos, que contribuem de modo significativo para a definição do conteúdo e da fronteira do sigilo bancário em relação aos outros valores ligados à defesa do interesse do fisco, da luta contra evasão e fraude fiscais, branqueamento de capitais e terrorismo internacional. Na atualidade, a proteção do sigilo bancário deve partir da premissa de que existem outros valores com os quais ora se confluem ora se conflituam, no entanto, devendo-se encontrar um ponto de equilíbrio sem prejudicar o essencial destes valores, mediante uma ponderação séria e objetiva, designadamente da luta contra evasão fiscal, branqueamento de capital, terrorismo mundial e da administração da justiça criminal. Nesta ordem de ideias, na ordem jurídica guineense, o regime do sigilo bancário, quanto ao seu conteúdo e extensão, compagina-se com os tais valores, pelo que a compressão do seu conteúdo deve conformar-se com o princípio geral da “reserva do juiz”, contrariamente ao sistema da “reserva da administração” vigente em Portugal, em matéria da administração tributária. Neste sentido, podemos dizer que a solução atualmente vigente no domínio da União Europeia (UE) e no âmbito específico dos países membros da Organização para a Cooperação e Desenvolvimento Económico (OCDE) – pautada na lógica de inoponibilidade do sigilo bancário à administração tributária, no sentido de permitir o acesso direto à informação bancária como condição sine qua non da garantia da justiça e da distribuição equitativa da carga fiscal e luta contra evasão fiscal –, não deverá corresponder uma imposição ao nosso sistema, antes, deverá constituir, ab initio, um galgar de patamares exigentes e suficientemente definidos, de forma faseada, mediante controlos rígidos e segundo autorização do juiz – reserva do juiz. De igual modo, o grau de tal exigência da ponderação é muito mais elevado quando esteja em causa outros interesses ligados à investigação criminal e à prossecução do interesse público relevante ou injuntivo. Postulando, exclusivamente, do Juiz, a tarefa de preenchimento do conceito indeterminado consagrado ao abrigo do art. 135º, n.º 3, do CPP, correspondente à norma do art. 120º, n.º 3, do nosso CPP (ex vi arts.417º/3, al.c) do CPC, e do nosso 519º do CPC), conforme o princípio da proporcionalidade (vide os arts. 18º, da CRP, 30º, n.º 3, da CRGB), de forma a garantir a maior dignidade ao sigilo bancário, mediante a sua quebra na justa medida, em situação de extrema necessidade e na garantia da eficácia, da idoneidade e do efeito útil do interesse a prosseguir. Destarte, a salvaguarda do sigilo bancário, como regra de ouro, requer e exige de todos, um esforço adicional, para que o público e o cliente se sintam protegidos pelo sistema, caso contrário, a continuar a tendência e a postura atual pouco favorável ao sigilo bancário - sobretudo das nossas autoridades judiciária e tributária, que por tudo ou nada recorrem à quebra do sigilo bancário e assim encarando as instituições bancárias como se de agências de informações se tratassem ou como prestadores dos serviços dos tribunais e da administração tributária -, obviamente que os bancos seriam forçados a fechar as suas portas e o setor bancário condenado a desaparecer, pois ninguém confiaria os seus haveres aos bancos. Portanto, a sobrevivência do direito e da nossa ciência jurídica, concebida para facilitar a nossa sã convivência social, depende e exige respeito de cada um e de todos, v.g, aos cultores de direito, magistrados, legisladores, governantes, políticos, empresários, e até a um simples cidadão. Assim sendo, o direito ao sigilo bancário não foge à regra, de cuja efetiva tutela requer a sua transposição do plano jus positivo e constitucional e prático para uma vertente social, a qual, a consciencialização da sociedade em geral sobre a sua necessidade e a sua justificação, revela-se fundamental, mais que a enfática proliferação de normas consagradoras do seu conteúdo positivo ou negativo.

CISG, yeknesak satım hukuku oluşturma çabasının bir sonucu olarak karşımıza çıkmaktadır. CISG'in temelini satım sözleşmesi oluşturur. Satım sözleşmesi insanların mal alımını sağlayarak ihtiyaçlarını karşılamasını sağlayan bir sözleşmedir. Satım hukukunun temelini satım sözleşmesi oluşturmaktadır. Satım sözleşmeleri tarafların mal ve satım bedeli üzerinde anlaşmaları ile kurulur. Satım sözleşmesinde satıcının asıl borcu ise sözleşmeye konu malın teslimidir. Malın doğru yer ve zamanda teslim edilmesi ve teslim edilen malın sözleşmeye uygun olması konuları teslimin en önemli unsurlarıdır. Malın sözleşmeye uygun olmaması veya sözleşmeye uygun yer ve zamanda teslim edilmemesi satıcının sözleşmeye aykırı davrandığını gösterir. Sözleşmeye aykırılığın tespiti, aykırılığın derecesine göre alıcıya bazı haklar tanımaktadır. Bu çalışma, hem teslim borcunun içeriğini hem de teslim borcu açısından sözleşmeye aykırılığı ayrıntılı olarak ele almaktadır. CISG emerges as a result of the effort to create a uniform selling law. The basis of the CISG is the contract of sale. The sale contract is a contract that allows people to buy goods and meet their needs. The sales contract constitutes the foundation of the law of sale. Sale contracts are established with the parties agreeing on the goods and sales price. The actual debt of the seller on the sales contract is the delivery of the goods subject to the contract. The fact that delivery at the right place and time and the delivered goods conform to the contract are the most important elements of delivery. The fact that the merchandise is incompatible with the contract or not delivered at the proper time and place indicates that the seller is breaching the contract. The determination of breach of contract gives the buyer some rights according to the degree of breach. This study elaborates on the contradiction to the contract in terms of both the content of the delivery debt and the delivery debt.

The rights of freedom of association, to organise and to bargain collectively are recognised internationally and form part of the constitutional framework of progressive and democratic states. The full enjoyment of these rights by trade unions often is hindered by the imbalance in the power relations between the employer and the representatives of the workers, hence the need for statutory intervention. The Labour Relations Act 66 of 1995 (LRA of 1995) postulates a collective bargaining regime which is voluntarist in nature and strengthens its effectiveness through a set of organisational rights and the right to strike. Incidentally, the current statutory framework for the enjoyment of organisational rights has had a direct impact on the enjoyment of the right to freedom of association and the right to organise. It is accepted that possession of the right to collective bargaining is internationally recognised as the basis of the authority to set thresholds of representivity in the workplace. The organisational rights framework in this context has been directly impacted upon. It is this direct impact that necessitates an enquiry to determine whether South Africa’s framework on the acquisition of organisational rights conforms to international standards set by the ILO and the Constitution, 1996. This thesis argues that the policy choice of the South African labour relations system in respect of some of the consequences of majoritarianism insofar as representation in individual cases is concerned does not necessarily foster the ideals of the Constitution, 1996 and the principles of international labour standards. The model of democracy as envisaged in the Constitution, 1996 is not one that promotes exclusivity. However, the effect of section 18 of the LRA of 1995, which allows threshold agreements, arguably may foster such exclusivity in the workplace. This situation has resulted in industrial democracy being a terrain of endless conflict between employers and labour, even more among trade unions themselves. As a result, the rivalry between unions in workplaces is exacerbated. The original intent behind the organisational rights of trade unions and their right to strike was to bolster their capacity to bargain collectively. It was meant to get them to focus on collective bargaining gains they can secure and to bargain more effectively. However, the current framework that favours majority trade unions has the effect of minority trade unions generally finding their existence threatened and their being systematically excluded from the acquisition of organisational rights. This study questions the power of majority trade unions to enter a collective agreement with an employer in the workplace and set unjustifiable thresholds of representivity in respect of organisational rights. This arrangement creates a hurdle in respect of the provisions of the LRA that seek to promote industrial democracy, the enjoyment of the rights to freedom of association, to organise and to engage in collective bargaining. Recent amendments to the LRA of 1995 are an attempt to mitigate the effect of sections 18 and 20 on the enjoyment of organisational rights. The CCMA, inter alia, has been granted powers to grant organisational rights to trade unions that do not meet the set threshold in terms of the empowering provisions of the LRA of 1995 if they meet certain requirements. However, these amendments do not go far enough to prevent employers and majority trade unions from continuing to set unjustifiable thresholds that can have potential to replace the determinations of the CCMA. Therefore, the study discusses the question whether the provision in the LRA of 1995 on the setting of thresholds of representivity for the acquisition of organisational rights and the concomitant amendments are in line with the democratic model envisaged by the Constitution, 1996 and to international labour standards which recognise the rights to freedom of association of minority trade unions. This research concludes by advancing recommendations pertaining to threshold agreements and the rights of minority trade unions and to what extent it is justifiable to permit them to enjoy them.

There is tension between the South African Revenue Service’s duty to collect taxes on the one hand, and its duty to respect taxpayers’ rights on the other. An environment where there is clearly respect for the rights of the taxpayer may indeed result in increased voluntary compliance. This thesis constitutes a comparative appraisal of whether the following enforcement powers of the South African Revenue Service (“SARS”) in the South African constitutional context, namely (i) SARS’ power to conduct searches and seizures in order to verify compliance and investigate the commission of offences; (ii) the “pay now, argue later” rule; and (iii) the appointment of a third party on behalf of a taxpayer are in accordance with the Constitution of the Republic of South Africa, 1996 (“Constitution”). It is argued that these powers do not necessarily conform to the Constitution’s values and the fundamental rights contained in the Bill of Rights in Chapter 2 of the Constitution. To address the apparent shortcomings in the current dispensation, the thesis compares these enforcement powers of SARS with similar powers afforded to the revenue authorities of Canada, Australia, New Zealand and Nigeria. Important conclusions are drawn from this comparative review and a number of recommendations for law reform are proposed which, if implemented, would align these enforcement powers with the provisions of the Constitution. The recommendations entail, inter alia, that the seizure component of a search and seizure process should be treated separately, that half of the payment obligation should be suspended until the dispute is heard by an impartial forum, and that an objective measure must be in place to ensure that a taxpayer is able to afford basic necessities when a third party appointment is made.