Bibliographie sélective OHADA

Après avoir constaté que le cadre juridique national ne se saisit que partiellement de l’infraction de corruption, les États ont massivement adhéré aux conventions régionales et internationales de lutte contre la corruption. Dans un souci de consensus, la souplesse des termes utilisés dans ces conventions a masqué la fermeté de leur finalité. Pendant que cette apparente souplesse a suscité la réception différentielle des instruments conventionnels, suivant le système juridique de l’État partie considéré, leur évaluation par les différents mécanismes de suivi suggère l’harmonisation du droit en matière d’anticorruption. Concrètement, il s’observe que cette finalité harmonisatrice ne peut être effective sans un mécanisme coercitif de contrôle, mis en oeuvre par la plainte ou la communication de tout acteur social intéressé par la lutte contre la corruption. Seulement, les différentes perceptions qu’ont certains États de l’initiation des poursuites devant la Cour pénale internationale rendent utopique, à l’heure actuelle, l’institutionnalisation d’une Cour pénale internationale des crimes économiques. La solution la plus plausible, pour lutter contre la corruption, exige que les acteurs sociaux s’organisent en réseau de poursuivants. Celui-ci devra saisir tous les mécanismes juridiques nationaux, étrangers et internationaux rattachés à l’infraction de corruption par le même fait « corruptionnel ». Cette concurrence implicite entre des instances quasi-juridictionnelles et juridictionnelles de divers ordres juridiques instaure entre eux une compétition spontanée ; laquelle participera à l’amélioration des garanties d’indépendance des juridictions nationales.

Anonim ortaklıklarda şirket menfaati kavramı, şirket eksenli çatışan tüm menfaatlerin ortak paydasıdır. Pay sahibi, yönetici, çalışan, tedarikçi, alacaklı ve hatta toplumun menfaatinin sağlanması ile şirketin meşru menfaatinin sağlanması arasında doğru orantı vardır. Bir şemsiye kavram olan şirket menfaatinin sağlandığı durumlarda orta veya uzun vadede diğer grupların da menfaati sağlanmış olur. Bu kavram, şirket hayatının sürdürülebilirliği için en önemli enstrümandır. İlk bakışta soyut bir kavram olarak dikkat çeken şirket menfaati kavramına başta Türk Ticaret Kanunu olmak üzere mevzuatın pek çok yerinde bazen açıkça, bazen de örtülü olarak sıklıkla başvurulduğu gözlemlenmektedir. Çalışmada öncelikle şirket menfaati kavramı tanımlanmış, akabinde ise kavram ile ilgili olduğu düşünülen hukukî düzenlemeler mukayeseli hukuktan da yararlanılarak irdelenmiştir. The concept of company interest in joint-stock companies is the common denominator of all conflicting interests. There is a direct proportion between benefits of the shareholder, the manager, the employee, the supplier, the creditor, and even the community and the legitimate interest of the company. As an umbrella concept, if the company interest is provided, the benefit of other groups is ensured in the medium or long term. This concept is the most important instrument for the sustainability of the company life. The concept of the company interest which draws attention, prima facie, as an abstract concept, is frequently referred in many parts of the legislation especially Turkish Commercial Code both explicitly and implicitly. In the study, firstly the concept of company interest has been defined and then the legal regulations which are thought to be related to the concept have been examined by using comparative law.

The resolution of disputes through alternative dispute resolution mechanisms has gained momentum over recent decades. It has increasingly occupied space in the academic literature as the “new” method to achieve “justice” for disputing parties. It is important to note that a variety of definitions of “justice” can be relied upon. However, in many cases, justice will mean the parties being able to resolve their dispute fairly, justly and amicably by applying law or legal principles. Traditional legal mechanisms for resolving disputes have been increasingly questioned as to whether they are actually capable of achieving justice in individual cases. Resolution in the courts is not only the method of resolving disputes . If the parties can resolve their own disputes then there will arise no need for court system in world. All though court system is good and fair way of dealing with civil disputes yet it might not be the best method to resolve the disputes. Basically there are four ways to of alternate dispute resolution. They are Negotiation, Mediation, Conciliation and Arbitration . The of ADR is to resolve the matters in a cost effective manner and foster long term relationship.

This thesis investigates the adoption, compliance and consequences of International Financial Reporting Standards (IFRS) in Africa, a continent which has mostly been ignored in prior studies due to the use of generic proxies. Drawing on DiMaggio and Powell (1983), this thesis examines the institutional pressures of IFRS adoption in Africa. Stakeholder salience theory, developed by Mitchell, Agle and Wood (1997), is employed to analyse the determinants of IFRS compliance outside the traditional capital market settings. As regards to the consequences of IFRS in Africa, this thesis analyses the impact of IFRS on audit fees, audit reporting lags and auditor switch. The study used panel data from 54 countries and 205 firms covering the financial years 2003-2016. Secondary data was sourced from reputable database and annual reports of sample companies. Different analytical tools such as ordinary least squares, logit and multinomial regressions were used based on their suitability to address the research questions. The study found that only 18 out of the 54 countries required all listed and large companies to report per IFRS, while 25 did not permit IFRS. The results supported the theoretical prediction that coercive, mimetic, and normative isomorphism influenced IFRS adoption in Africa. Specifically, the World Bank (WB) and International Monetary Fund’s (IMF) influence on African countries in adopting IFRS was not through foreign aid and grants; instead, their recommendations made in the Report on Observance of Standard and Codes (Accounting and Auditing) initiatives. The finding(s) also demonstrated that the presence of global audit firms and the number of years of IFAC membership had a strong association with a country’s decision to adopt IFRS. Moreover, countries with strong professional accounting organisations (PAO) were more likely to adopt IFRS. On IFRS compliance, the study found that the average compliance score among the companies over the period was 70.94%, with a minimum score of 58.59% and a maximum of 83.55%. The findings reported a significant positive association between audit committee competence (ACC) and compliance, and between chartered accountants on board (AOB) and compliance. The thesis also documented that compliance has been increasing over the years. Regarding the impact of IFRS on the audit market, the findings suggested IFRS was positively and significantly associated with an increase in audit fees regardless of early or late adoption. Also, on average, ARL increased by 26% across all samples, with late adopters experiencing 28% and earlier adopters 22% during the adoption year. Contrary to the late adopters, early adopters experienced a significant increase in audit fees during the pre-IFRS period due to the set-up and implementation at the time. In addition, IFRS adoption was likely to cause companies to switch from small audit firms to the Big 4. The findings on adoption suggest that global accounting agencies such as IFAC and IASB should focus on building vibrant national level accounting institutions such as PAOs to facilitate the adoption of IFRS in Africa. The thesis, therefore, adds to the adoption literature the finding that the isomorphic pressures in Africa are different from those suggested in prior studies. The results on compliance imply that companies that appoint more professional accountants to their boards are more likely to comply with the requirement of IFRS. Therefore, it is suggested that companies should engage more chartered accountants in their governance. Also, corporate boards must strive to strengthen their audit committees by appointing more NEDs and CAs to the committee. The findings also provide valuable information for professional accounting organisations on the role of its members (professional accountants) in the effectiveness of IFRS compliance. The findings of the consequences of IFRS on the audit market alert small and medium practitioners (SMPs) in non-IFRS countries of the possible loss of clients to the Big4 due to the adoption of IFRS. To mitigate this effect, the national PAO should build the capacity of their local accountants through training and education to handle the complexities and continuous upgrading of IFRS. Such training is seen as being crucial for SMPs in OHADA countries, Ethiopia, Djibouti and other countries which are in the process of implementing IFRS.

Adi ortaklıkta çıkma ve çıkarılma ilk kez 6098 sayılı Türk Borçlar Kanunu ile pozitif hukukumuza kazandırılmıştır. Çıkma, bir ortağın tek taraflı ve diğer ortaklara varması gerekli bir irade beyanı ile ortaklıktan ayrılması şeklinde tanımlanabilir. Çıkma hakkı, diğer bir anlatımla, bir ortağın ortaklıktan kendi isteğiyle ayrılmasıdır. Çıkarma ise, ortağın kendi rızası ve isteği olmaksızın diğer ortaklar tarafından ortaklıktan uzaklaştırılması şeklinde tanımlanabilir. Her ikisi de ayrılma üst kavramının kapsamı içine girerler. Türk Borçlar Kanunu'nun sistemine göre, ortaklıktan çıkmak veya çıkarılmak için TBK m. 633'de sayılan sebeplerin gerçekleşmiş olması gerekir. Maddede belirtilen sebepler sınırlayıcı bir surette kaleme alınmadığından, çıkma ve çıkarma sebeplerinin ortaklık sözleşmesiyle genişletilmesi veya daraltılması olanaklıdır. Kanun koyucunun çıkma ve çıkarma sebeplerini düzenlerken İsviçre hukukundan yararlandığı (OR Art. 545) göze çarpmaktadır. Buna karşılık çıkma ve çıkarmanın hukuki sonuçları açısından ise Alman sisteminin (BGB 738- 740) esas alındığı görülmektedir. Çalışmamızın birinci bölümünde, ortaklık sıfatı, çıkma hakkı, çıkarma hakkına değinilmiştir. Bu bağlamda; haklı sebeple çıkma hakkına ve iki kişilik adi ortaklıkta çıkma- çıkarma haklarının gösterdiği özelliğe işaret edilmiştir. İkinci bölüm çıkma ve çıkarma nedenlerine, haklı sebeple çıkarmaya ve çıkma çıkarma prosedürüne ayrılmıştır. Haklı sebeple çıkarma kısmında, Alman hukuk öğretisinin zenginliğini ortaya koyması itibariyle, haklı sebep olmaksızın çıkarma sorunsalına yer verilmiştir. Çalışmanın üçüncü bölümünde ise çıkma ve çıkarılmanın hukuki sonuçları, özellikle; ortaklık sıfatının yitirilmesi, ayrılma payı, ayrılan ortağın tamamlanmamış işlerin sonucuna katılma hakkı, bilgi alma hakkı ile borçlardan kurtarılma talebi, ayrılan ortağın açığı kapama yükümü, ayrılan ortağa sözleşme ile yüklenen yükümlülükler ve ayrılan ortağın hukuki sorumluluğu konularının üzerinde durulmuştur. Anahtar Kelimeler: Ortaklık Sıfatı, Ayrılma, Çıkma, Çıkarılma, Haklı Sebep, Ayrılma Payı Withdrawal and exclusion in the ordinary partnership is gained positive Law with the Turkish Code of Oblligations number 6098 for the first time. Withdrawal can be defined as the separation of a partner from the partnership by a unilateral declaration of intention that must be reached by other partners. In other words, the right to withdrawal is the voluntary separation of a partner from the partnership. Exclusion can be defined as the removal of the partner by other partners without its consent. Both fall within content of the top consept of separation. According to the system of Turkish Code of Obligations, in order to wihtdraw and exclude from partnership, the reasons which listed in TCO 633 must be occured. As the reasons which stated in the article are not written in a limiting manner, it is possible to extend or narrow the reasons for withdrawal and exclusion with the partnership agreeement. It is noteworthy that the lawmaker has benefited from Swiss law (OR Art. 545) regulating the reasons for withdrawal and exclusion. On the other hand, it is seen that the German system (BGB 738- 740) is taken as the basis for he legal consequences of the withdrawal and exclusion. In the first part of our study, title of partnership, the right to withdrawal, the reasons for withdrawal and the right to exclusion are mentioned. In this context, the right to withdrawal for just cause and the property of the rights to withdrawal and exclusion in the two- person ordinary partnership is pointed out. The second part is reserved for the reasons of withdrawal and exclusion, exclusion for just cause and process of the withdrawal and exclusion. In section of exclusion for just cause, the problematic of exclusion without just cause is given as it manifests the richness of the German legal doctrine. In the third part of the study, the legal consequences of the withdrawal and exclusion, particularly; loss of the title of partnership, partnership buyout, the right of the separated partner to participate in the unfinished business, right to information, the request to be recovered from the debts, the obligation of the partner to cover the deficit, its contractial obligations and its legal liability were discussed. Keywords: title of partnership, separation, withdrawal, exclusion, just cause, partnership buyout

"Bu tez çalışması ile işletme yöneticilerinin ticari belge tanzim ve hukuki süreçlerine ilişkin bilgi ve algı düzeyleri ortaya konmaya çalışılmıştır. İşletme yöneticileri içinde faaliyet gösterdikleri ülkenin hukuki kurallarına göre iş piyasası ve iş hayatında faaliyet gösterirler. Ve bu kurallar ticari hayat içinde onlar için en önemli bağlayıcı normlardır. Bu çalışma ilgi ticaret hukukunun iş hayatında en önemli faaliyet ve uygulama alanı bulan ticari belge tanzimi ve hukuki süreçlerinin yöneticiler tarafından ne seviyede algılandığının ortaya konması amaçlanmıştır. Tez çalışma dört bölümden oluşturulmuştur. İlk bölümümüz giriş bölümüdür. İkinci bölümde yönetim konuları, ticari belgeye ilişkin hukuki argümanlara yer verilmiştir. Üçüncü bölüm uygulama bölümüdür. Dördüncü bölümde ise sonuç ve yorumlara yer verilmiştir. With this thesis, the level of knowledge and perception of business executives regarding the issuance and legal processes of commercial documents has been tried to be revealed. Business executives operate in the labor market and business life according to the legal rules of the country in which they operate. And these rules are the most important binding norms for them in commercial life. With this study, it is aimed to reveal the level of perception of commercial document arrangement and legal processes, which find the most important field of activity and application in business life, by managers. The study is composed of four parts. Our first part is the introduction. In the second part, administrative issues and legal arguments related to the commercial document are included. The third part is the implementation part. In the fourth section, results and comments are given."

Türk sorumluluk hukukunda kural olarak tazminat talebinin kabul edilebilmesi için davacının zararının varlığını ispat etmesi gerekir. Ayrıca zararın miktarı, hükmolunacak tazminatın da üst sınırını oluşturur. Bununla birlikte mevzuatımızda zararın varlığı şartından bağımsız veya miktarı ile sınırlı olmadan talep edilebilecek birçok ödeme yaptırımı düzenlenmiştir. Bu doktora tezinde yalnızca borçlar hukuku alanındaki zararın varlığı şartından bağımsız ödeme yaptırımları incelenecek ve bunlarla ilgili olduğu tespit edilen, borçlar hukukunun ayrılmaz parçası olması itibariyle ticaret hukuku kapsamında öngörülen zararın varlığı şartından bağımsız ödeme yaptırımlarına temas edilecektir. Bu bağlamda temerrüt faizi ve zararın kanunen varsayıldığı diğer yaptırımlar, vâde farkı, götürü tazminat, sözleşme cezası, gerçek olmayan vekâletsiz iş görmede kazancın devri talebi, yeniden kiralama yasağına aykırı davranışın yaptırımı ve hizmet sözleşmesi hükümleri arasında yer verilen cezaî yaptırımlar, 6098 sayılı Türk Borçlar Kanunu ve 6102 sayılı Türk Ticaret Kanunu ile getirilen değişiklikler ve yeniliklerle birlikte ele alınacaktır. Ayrıca tezde, Alman hukukunda benimsenen normatif zarar teorisi ve Anglo-Amerikan hukuk sisteminde uygulanan cezalandırıcı tazminat (punitive damages) kavramlarının Türk hukukunda kabul görebilirliği araştırılacaktır. As a rule under Turkish law of liability, the claimant is required to prove the existence of damage suffered, in order to be granted compensation. Besides, the amount of loss constitutes the upper limit of indemnity to be entitled. Nevertheless, several payment sanctions that can be claimed either independently from the condition of the existence of damage or without limitation of its amount have been provided in Turkish legislation. In this dissertation, payment sanctions that are independent from the condition of the existence of damage in the field of law of obligations and, as inseperable part of it, their coherent sanctions in the area of commercial law will be analysed. In this context, default interest and other sanctions by which damage is presupposed by law, late charge, liquidated damages, penal clause, disgorgement of profits under non-genuine benevolent intervention, the sanction stipulated in case of breach of prohibition of re-renting and punitive sanctions set forth among provisions governing service contracts will be reviewed together with the alterations brought by the virtue of Turkish Code of Obligations numbered 6098 and Turkish Commercial Code numbered 6102. Moreover, the theory of normative damage adopted in German law and the concept of punitive damages applied in Anglo-American law will be researched in thesis, in the sense of their admissibility under Turkish law.

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

As empresas transnacionais, atualmente, são responsáveis por uma parcela significativa dos fluxos de capital no mundo, uma parte disso através do investimento estrangeiro direto (IED). Como resultado, elas são consideradas pelos países em desenvolvimento, como o Brasil, um meio importante de alcançar o desenvolvimento. O anseio desses países em atrair essa forma de investimento permite que estas grandes empresas adquiram alto poder de pressão político e econômico e, consequentemente, poder sobre as regulações, assim como no cumprimento de normas de proteção aos Direitos Humanos (DH). Este cenário apresenta um desafio sem precedentes no campo do Direito Internacional (DI), que se expressa na divisão em duas correntes principais no âmbito de discussão sobre Empresas e Direitos Humanos. Existem aqueles cuja defesa centra-se nos Princípios Orientadores das Nações Unidas sobre Empresas e Direitos Humanos, considerado como o principal instrumento hoje na área, porém se trata de uma regulação de soft law. Há aqueles que propugnam a defesa de um instrumento de hard law com a elaboração de tratado vinculante sobre Empresas e Direitos Humanos. Além disso, destaca-se um movimento por parte das próprias empresas em adotar mecanismos de Responsabilidade Social Corporativa (RSC). Diante desse cenário, a presente tese apresenta o seguinte problema: Qual é o efetivo papel que o Direito Internacional pode desempenhar na relação entre Empresas Transnacionais e Direitos Humanos, diante de suas bases estruturais e marcos regulatórios? O objetivo geral da tese é discutir o papel do Direito Internacional nesta relação ETNs e DH e analisar se o DI contribui ou pode contribuir para uma efetiva proteção às vítimas de violações de DH praticadas por essas empresas. Para dar conta disso, esta tese apresenta uma abordagem crítica do DI e uma perspectiva histórica. Em termos metodológicos, a presente pesquisa é de caráter qualitativo, assentada no método dialético de abordagem. Para desenvolver a pesquisa foram escolhidos três procedimentos técnicos de coleta de dados: revisão bibliográfica, análise documental e estudo de caso. Com relação ao estudo de caso, a escolha recai sobre o rompimento da barragem das empresas Samarco, Vale e BHP Billiton em Bento Rodrigues, distrito da cidade de Mariana/MG, pois este representa um dos inúmeros casos de empresas acusadas de violarem direitos humanos. Além disso, o caso ocorreu no Brasil e as empresas adotavam mecanismos de Responsabilidade Social Corporativa. Como principais contribuições, esta tese expõe a histórica e estreita relação entre Estado, Empresa privada e DI, sendo essa uma das principais razões que dificultam a elaboração de um instrumento vinculante sobre Empresas e Direitos Humanos. Ademais, evidenciou-se que tanto o movimento de Responsabilidade Social Corporativa quanto os Princípios Orientadores das Nações Unidas sobre Empresas e Direitos Humanos situam-se dentro do marco neoliberal e reforçam esse modelo, que privilegia a proteção da propriedade em detrimento de outros interesses. Ao final, o trabalho apresenta alguns pressupostos sob os quais se deve assentar uma proposta que preencha as lacunas identificadas nos debates atuais e oferecer contribuições para que esses pressupostos possam ser instrumentalizados na prática.

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

بانعقاد العقد صحيحا وبتوافر كل اركانه يرتب التزامات على المتعاقدين اذا كان العقد ملزما للطرفين وهذا ما يميز العقد الملزم لجانبين كعقد البيع مثلا فالبائع فيه يلتزم بتسليم الش ئ المبيع حسب الاتفاق الحاصل. هذه النتيجة هي منطقية يعكسها مبدأ نسبية اثر العقد التي نجدها في نص المادتين 230 و 220 من القانون المدني الجزائري، لكن هل صحيح ان هذا العقد لا يمس الغير الاجنبي كما جاء في نص المادة 230 او انه يمسه في شقه الموجب فقط؟ أي يكسبه حقا دون ان يلتزم بالشق السلبي للعقد كما نصت عليه المادة 220 من القانون المدني الجزائري. -وبالرجوع لقواعد القانون المدني ،نجد ان الغير لا يستطيع تجاهل وجود العقد، فالعقد بالنسبة للغير هو واقعة مادية أي قد يتاثر لها ايجابا او سلبا وهذا يعد خروجا عن النص المادة المذكورة اعلاه. عندما نذكر مصطلح نسبية اثر العقد فإننا نقصد نسبية الاشخاص وليس الموضوع ، سنقوم بتبيان مفهوم الغير ومفهوم النسبية وعندما نذكر النسبية منطقيا يجب ذكر اطراف العقد كلها من متعاقدين الذين بدورهما ينقسمان الى اصليين ونواب ومن خلف عام وخلف خاص ، ونذكر وايضا النسبية بالنسبة للغير ،بحيث نجد ان في كل من الفئات يوجد تداخل ففي بعض الحالات يصبح الطرف غير ويصبح الغير طرفا.حيث حاول المشرع أن يعطي للغير حماية قانونية كافية و ناجحة ،لاعتبارها كانت مؤطرة و متعددة الميادين و ذلك للمحافظة على المراكز القانونية التي وضع فيها الغير، واكتسبها بمناسبة العقد ،وذلك باضفاء وسائل تحميه و تدعم موقفه في العقد ،حتى و لو لم يكن طرفا فيه. تبينت أنها حماية متنوعة ،كقاعدة الاحتجاج و امكانية ابطال العقد أو تنفيذه من طرف الغير نفسه ،كل تلك القواعد اظهرت مدى تطور مكانة الغير، حيث نجد أن المشرع محاولة منه بوضع توازي بي حماية حقوق الطراف و حقوق الغير، مع تركيزه على الجانب الانساني ومن هو الطرف الضعيف الحسن النية في المنازعات ،لضمان عدالة الحماية ذلك أن العقد يجب أن يك ون وسيلة منفعة لأطرافه و أن تعم الكل ،منهم الغير.

یعتبر عقد الإعتماد الإیجاري الوارد على الع قّار عملیة مالیة وتجاریة، من إختصاص البنوك، المؤسّ سات المالیة وشركات الإعتماد الإیجاري المؤهّ لة للقیام بهذا الن وع من العملیات. 1996 ، المنشور في الجریدة ال رسمیة العدد /01/ 09 المؤ رّخ في 10 - أدخله المش رّع الج ا زئري ضمن العقود المس ماة في الت شریع ال داخلي، بمقتضى الأمر رقم 96 .1996/01/ 03 ، المؤ رخة في 14 ك یّف المشرع الج ا زئري عقد الإعتماد الإیجاري بعملیة القرض، على عكس نظیره المش رّع الفرنسي الذي إعتبره عملیة إیجار. إنّ طریقة الت مویل عن طریق الإعتماد الإیجاري، تقنیة معاصرة ومتمیزة، مفادها ش ا رء عقار والإلت ا زم بتأجیره للمستأجر (المتعامل الاقتصادي)، طیلة الفترة المتفق علیها، مقابل بدائل الإیجار. یستفید المستأجر من حق خیار الش ا رء الث ابت لصالحه، عند انقضاء الفترة الغیر القابلة للإلغاء، فیصبح صاحب حق عیني أصلي على عقار "حق الملكیة"، كما یحق له إنهاء العلاقة الت عاقدیة بدون رفع حق خیار الش ا رء، كما یجیز له القانون طلب تجدید العقد لمهلة جدیدة باتفاق طرفا العقد. یعتبر حق خیار الش ا رء، من البنود الجوهریة في عقد الاعتماد الإیجاري، تحت طائلة فقدان تكییفه القانوني، یصف الفقه هذه الآلیة المالیة، بالمعق دة والمركبة، ما دفعنا إلى التطرق إلى الجوانب القانونیة لعقد الإعتماد الإیجاري.Le contrat de crédit- bail immobilier est une opération financière et commerciale, effectuée par les banques, les établissements de crédit, ainsi que par des sociétés de crédit- bail habilitées pour l’accomplissement de ce type d’opération. Encadré par le législateur algérien, en vertu de l’ordonnance n° 96-09 datée du 10/01/1996, publiée au journal officiel n°03, daté du 14/01/1996. Le crédit- bail est un contrat de crédit, tel est-il qualifié du point de vue juridique, contrairement au législateur français, qui l’a définie en tant qu’opération de location (un louage). Cette technique de financement révolutionnaire consiste à ce que la société de crédit s’engage à acheter un bien immeuble, pour le louer au locataire (crédit- preneur) pendant une durée déterminée, moyennant le paiement de loyers, le bénéficiaire dispose d’un choix à trois options, il peut lever l’option d’achat, et acquérir le droit de propriété sur l’immeuble, soit restituer le bien à la banque, ainsi la relation contractuelle prendra fin à l’expiration de la durée de location, ou encore solliciter une nouvelle relocation, pour une nouvelle durée. L’option d’achat est un élément constitutif du contrat de crédit- bail immobilier, sous peine de perdre sa qualification juridique. Ce financement est souvent considéré comme une opération complexe, liant deux techniques juridiques, en l’occurrence, le louage et le crédit, d’où l’intérêt d’étudier les aspects juridiques de ce contrat.The real estate leasing contract is a ffinacial and commercial transaction carried out by banks, credit institutions and leasing companies authorized to perform this type of transaction. Framed by the Algerian legislator, pursuant to ordonance n°96- 09 dated 10/01/1996, published in the official gazette n°03, dated 14/01/1996. Leasing is a credit agreement, which is legally qualified, unlike the frensh legislature, which defined it as a leasing operation. This revolutionary financing technique consists of the credit company committing itself to buying a property, to rent it to the leasefor a fixed period, for the payment of rents, the beneficiary has a choice with three options, he can lift the purchase option, and acquire the rignt of ownership over the immovable, either to return the property to the bank, so the contractual relationship will end at the end of the lease term, or still ask for a new relocation, for a new term. The purchase option is a constituent element of the property leasing contract, on pain of losing its legal qualification. This financing is often considered as a complex operation, linking two legal techniques, in this case, renting and credit, hence the interest of studying the legal aspects of this contact.