Bibliographie sélective OHADA

L’analyse de la sécurité juridique dans l’insertion du droit d’origine externe dans les constitutions des États de la CEMAC permet de démontrer l’affirmation de la garantie relative de la sécurité juridique dans les mécanismes d’insertion. Cette garantie est tantôt affirmée, tantôt atténuée. Cela est affirmée à travers la variété d’insertion octroyant des droits aux sujets du droit d’origine externe et quant à la place déterminante du parlement et du juge dans le processus d’insertion. Mais cela demeure atténuée car la non-accessibilité des citoyens au droit d’origine externe ainsi que l’incohérence des exigences d’application du droit d’origine externe constituent une source d’insécurité juridique. En tant que procédure permettant aux normes d’origine externe d’intégrer l’ordonnancement juridique interne tout en leur octroyant une validité, l’insertion du droit d’origine externe constitue une exigence favorable à la sécurité juridique.

The purpose of this paper is to analyze the constitutional provisions relating to the relationship between international law and domestic law of the States of the Economic and Monetary Community of Central Africa reveals an ambivalent conception of the system relationships. This is all the more true since the choice of monism with primacy of international law is affirmed both formally and materially. Even if this variant of monism seems to be tempered by certain constitutional provisions, the treaties have considerable effects in the domestic legal order. Once integrated into the legal order through the modalities of insertion, treaties have a supra-legislative and infra-constitutional rank. However, some constitutions of the States of the Economic and Monetary Community of Central Africa, such as Gabon and Equatorial Guinea, have not enshrined constitutional provisions on the place of treaties in the legal order. The concern to safeguard the supremacy of the constitution and consequently of national sovereignty may justify such a constitutional practice.

En conférant le caractère d’ordre public à des normes juridiques contenues dans les actes uniformes de l’Organisation pour l’harmonisation en Afrique du droit des affaires (OHADA), le législateur OHADA semble s’être éloigné de l’objectif recherché par le Traité OHADA signé le 17 octobre 1993 à Port-Louis (Ile Maurice). Selon ce dernier, les normes communes doivent être simples, modernes et adaptées aux économies dans les États parties. Cependant, au regard de l’impérativité ou de la rigidité qui caractérise l’ordre public, on pourrait se rendre compte que les dispositions d’ordre public sont incompatibles avec l’approche juridique souple préconisée pour un acte uniforme donné. Il y a donc lieu de trouver les mécanismes de rapprochement des dispositions d’ordre public avec les actes uniformes. Ce changement passerait par un aménagement du cadre d’expression des dispositions d’ordre public dans les actes uniformes, tout d’abord en procédant à la déréglementation desdites dispositions d’ordre public et, par la suite, en optant pour une nouvelle approche juridique nommée « régulation ».

This thesis explores the regulation of airport charges, which is an important but marginalised topic. It particularly examines how private law instruments can play a role in the regulatory process. Airports used to be subject to traditional regulation, which operates in a command-and-control mode. As the airport industry becomes increasingly complicated, traditional regulation seems problematic. First, the method that is associated with traditional regulation to draw a line between regulated and unregulated airports has downsides. Second, the international regulatory framework on airport charges lacks binding rules. This suggests that traditional regulation is not the best niche for airport charges regulation. Third, good regulation needs independent regulatory bodies, which are hard to achieve in practice.In this context, this thesis argues that a private law approach can serve as a more flexible and effective way to regulate airport charges. There are two instruments under this overarching approach. First, contracts can be adopted to incorporate airport charges regulations. Second, robust corporate governance generates the effect of good regulation. This is an interdisciplinary work that has engaged air law, contract law, corporate law, competition law, and aviation business and management. It also employs the method of case studies. Chapter 4 examines the regulation of airport charges in the UK, Canada, and India. The three case studies demonstrate that private law instruments have been implicitly implemented to different degrees in these countries. These demonstrate the feasibility of applying private ordering in the regulatory process. I also look into the regulation of countries and regions including Australia, Ireland, the EU, and Germany throughout this thesis. This study also examines a specific sector of airport charges, namely, charges for ground-handling services. This sector possesses a unique feature in that it is between aeronautical and non-aeronautical services. A private law approach can also be adopted in the regulation of charges relating to ground-handling services. Additionally, ICAO as an important international organisation governing international air transport can also contribute to a private law approach of airport charges through its soft-law making function. This thesis aims to shed light on a private law approach, as an innovative regulatory mechanism, to airport charges. That said, regulation by this approach and traditional regulation are not contradictory but can cooperate to an extent, depending on how much power one wants to give to private ordering

Avec la résurgence des problèmes environnementaux, le droit international des investissements se retrouve aujourd'hui face à l'urgence de sa propre réadaptation. Et, comme réponse unique à un impératif catégorique, l'équilibre des intérêts émerge en tant qu'un principe général de droit (PGD), de nature souple et autonome, à qui ses diverses fonctions (logique, axiologique, unificatrice et correctrice) confèrent une utilité opérationnelle au sein de l'ordre juridique international, et dont la mise en œuvre en droit international des investissements est l'expression de la dimension évolutive. En tant que principe référentiel, il est consubstantiel au droit international des investissements et vise à faire prévaloir un idéal normatif (le droit de l'équilibre) sur un autre (le droit de la protection). Toutefois, l'aporie de l'équilibre des intérêts est d'être, à la fois, une affirmation du principe de la souveraineté réglementaire et une limitation de celui-ci. Dans un premier temps, sa mise en œuvre se traduit par la prise en compte de l'intérêt général dans le balancier état-investisseur et, dans un second temps, cette exigence ne se concrétise qu'au bout d'un double test de la proportionnalité et du raisonnable. Alors que sa source de régénération par rapport au reste du système est la protection internationale des valeurs fondamentales et socio-environnementales, sa structure de base demeure le couple droit-obligation et s'apparente à une transversalité normative qui combine à la fois la lex lata et la lex ferenda d'une part, la soft law et la hard law d'autre part. Malgré sa fécondité croissante, il est possible de le décrire comme étant la source d'un droit poly-normatif et « open-textured » qui possède à la fois un noyau d'applicabilité, une teneur variable et une juridicité foisonnante. Le profil abrégé de cette construction normative pourrait alors se matérialiser en droit international des investissements par: la prise en compte de l'intérêt général, la responsabilité sociale des entreprises multinationales, la réciprocité par équivalence des droits et obligations des parties, la flexibilité réglementaire et la compatibilité d'avec les autres normes de protection internationales.

Ces dernières années la question du régime de protection des AOP a été particulièrement discutée, notamment par la CJUE. Au travers de décisions récentes, les contours de la notion d’évocation ont été largement précisés dans le sens d’une surprotection de celles-ci. Cette tendance est à contre-courant du durcissement du régime de protection des marques et peut s’avérer insécurisant pour les titulaires de marques. In recent years, the question of the protection regime for PDOs has been the subject of much discussion, particularly by the CJEU. Through recent decisions, the contours of the notion of evocation have been largely construed towards an overprotection of PDOs. This trend goes against the tightening of the trademark protection regime and may prove to be insecure for trademark owners.

Abuse of dominance in the digital markets. Digital markets. Art.102 TFEU: how can it be applied to digital markets? A global perspective: the evolution of the abuse of dominance in digital markets around the world. Europe: the proposal for a regulation on contestable and fair markets in the digital sector (digital market act). United States of America: a time for reforms. China: a new approach towards digital markets. The Google Shopping case: the first step for competition enforcement in digital markets. The European Commission decision (AT.39740). The general Court decision (T-612/17). The Google case in the US: completely different results. A glimpse into the future: the Google Shopping case under the DMA.

Ekonomilerin küreselleşmesi ve piyasaların globalleşmesi karşısında, ortak bir dile sahip olma arzusu giderek daha fazla hissedilmektedir. Bu ihtiyacı hafifletmek için dünya çapında, birçok ülke, kalite ve karşılaştırılabilir bilgiler için UFRS standartlarını benimsemenin uygun olduğunu düşünmüştür. Bu momentumda, SYSCOHADA muhasebe sistemi aracılığıyla OHADA alanı, 2017 yılında standartlarını UFRS ile uyumlu hale getirmeye karar vermiştir. Bu çalışmanın amacı, Uluslararası Muhasebe Standartlarını (UMS/UFRS), on yedi ülkedeki tüm varlıklarının muhasebesini yöneten Afrika'da Ekonomi Hukuku'nun Uyumlaştırılması Örgütü'nün muhasebe sistemi (SYSCOHADA) ile karşılaştırmaktır. Bu karşılaştırmalı analizin amacı, yukarıdaki iki muhasebe sisteminin benzerliklerini ve farklılıklarını ortaya koymaktır. Bu analiz UMS 1 : Finansal Tabloların Sunuluşu, UMS 2: Stoklar, UMS 7: Nakit Akış Tablosu, UMS 8: Muhasebe Politikaları, Muhasebe Tahminlerinde Değişiklikler Ve Hatalar, UMS 10: Raporlama Döneminden Sonraki Olaylar, UMS 12 :Gelir Vergileri, UMS 16 :Maddi Duran Varlıklar, UMS 19 :Çalışanlara Sağlanan Faydalar, UMS 20 :Devlet Teşviklerinin Muhasebeleştirilmesi Ve Devlet Yardımlarının Açıklaması, UMS 21 :Kur Değişiminin Etkileri, UMS 23 Borçlanma Maliyetleri, UMS 37 Karşılıklar, Koşullu Borçlar ve Koşullu Varlıklar, UMS 38 Maddi Olmayan Duran Varlıklar açısından yapılan muamelelere odaklanacaktır. Çalışma, her iki muhasebe standardı hakkında da iyi bir anlayışa sahip olmayı sağlayacaktır. Bu nedenle, yatırımcılar ve diğer tüm kişiler, SYSCOHADA ve Uluslararası Muhasebe Standartları ile ilgilenenler, bu iki muhasebe standardının finansal tablolarının karşılaştırılabilirliğini kolaylaştırmak amacıyla muhasebe düzenlemeleri hakkında iyi bir anlayışa sahip olabileceklerdir. Çalışma sonucunda SYSCOHADA ile Uluslararası Muhasebe Standartları arasındaki karşılaştırma birçok benzerlik ve çok az farklılık ortaya koymaktadır. Kıta Avrupası muhasebe sistemi ve Anglo-Sakson sisteminden kaynaklanan SYSOHADA hükümleri, kaynaklarını Uluslararası Muhasebe Standartlarında bulmaktadır. Ancak, bu iki standarttaki en büyük fark, SYSCOHADA için tarihsel maliyet ölçüm yöntemi ile UFRS için gerçeğe uygun değer arasındadır. In the face of the globalization of economies and the globalization of markets, the desire to have a common language is increasingly felt. To alleviate this need, many countries around the world have considered it appropriate to adopt IFRS standards for quality and comparable information. At this momentum, the OHADA field, through the SYSCOHADA accounting system, has decided to harmonize its standards with IFRS in 2017. The purpose of this study is to compare the International Accounting Standards (IAS/IFRS) with the accounting system of the Organization for the Harmonization of Economic Law in Africa (SYSCOHADA), which manages the accounting of all its assets in seventeen countries. The purpose of this comparative analysis is to reveal the similarities and differences of the above two accounting systems. This analysis will focus on the treatment of IAS 1 : presentation of financial statements IAS 2: Inventories IAS 7-cash flows IAS 8 accounting policies, changes in accounting estimates and errors IAS 10: events after the reporting period IAS 12 income taxes IAS 16 :property, plant and equipment assets IAS 19 :employee benefits IAS 20 :accounting for government grants and government assistance, description of TMS 21 :the effects of changes in foreign exchange rates IAS 23 borrowing costs, IAS 37 Provisions, Contingent Liabilities and Contingent Assets, IAS 38 intangible assets . The study will allow to have a good understanding on both accounting standards. Therefore, investors and all others persons interested in the SYSCOHADA and International Accounting Standards will be able to have a good understanding on the accounting regulations in order to facilitate the comparability of the financial statements of these two accounting standards. As a result of the study, the comparison between the SYSCOHADA and international accounting standards reveals many similarities and few differences. Originating from the continental European accounting system and the Anglo-Saxon system, the provisions of the SYSOHADA find their sources in International Accounting Standards. However, the major difference in these two standards is between the historical cost measurement method for the SYSCOHADA and the fair value for IFRS.

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