Bibliographie sélective OHADA

Le régime réservé au cabotage traduit l'expression de la souveraineté et de la volonté d'un Etat ou d'un sous-région de permettre aux entreprises battant pavillon national dudit Etat de prendre part au commerce maritime, bien que classiquement régi par le principe de la liberté d'accès à la mer. cet encadrement est une opportunité inouie pour les Etats de la sous région CEMAC de prendre part à la conduite du trafic maritime et de développer, subséquemment, leur influence économique internationale. Néanmoins, l'environnement maritime et portuaire hautement capitalistique et les difficultés économiques auxquelles fait face ledit secteur dans la sous-région risquent de conduire à accorder des dérogations spéciales d'exercice dans ce domaine réservé aux entreprises étrangères. même si l'on remarque que de nombreuses avancées juridiques sont entreprises pour une participation accrue de la sous-région au trafic maritime, seule une émlioration du commerce intercommunautaire et un accompagnement des Etats permettront aux entreprises battant pavillon national d'un Etat membre, d'assurer l'exercice du cabotage et de permettre à la sous-région d'entrer progressivement dans le concert des sous-régions maritimes.

L’écriture du droit est un moyen de rendre la règle juridique plus accessible et plus claire. L’intelligibilité des textes dépend de la manière de les écrire et surtout du style dans lequel ils sont édictés. Or, le style de la loi dépend essentiellement de la langue, propre à chaque système de droit. Dans une législation d’unicité de la langue, le droit unique est édicté dans une seule langue, celle du pays, par et pour ceux qui la pratiquent couramment. Ici, la préoccupation relative à l’intelligibilité des lois pose moins de problème. En revanche, en milieu plurilingue, à l’exemple du Cameroun, Tchad, Canada, Allemagne…, la nécessité de combiner les différentes langues officielles en présence peut constituer une réelle source d’inintelligibilité des lois pour ces citoyens qui n’ont pas toujours la maîtrise de toutes. C’est, face à ce réel risque d’inaccessibilité du droit que les pays concernés mettent en place des mécanismes visant à faciliter la compréhension de normes. The writing of law is a means of making the legal rule more accessible and clearer. The intelligibility of the texts depends on the manner of writing them and especially of the style in which they are enacted. However, the style of the law depends essentially on the language, specific to each system of law. In a single language law, the single right is enacted in only one language, that of the country, by and for those who practice it fluently. Here, the concern about the intelligibility of laws is less of a problem. On the other hand, in a multilingual environment, like Cameroon, Chad, Canada, Germany ..., the need to combine the different official languages in the presence can constitute a real source of unintelligible laws for those citizens who do not always have mastery of all. It is against this real risk of inaccessibility of the law that the countries concerned put in place mechanisms to facilitate the understanding of standards.

Une rémunération fut-elle importante ou non, mais justifiée et octroyée dans le respect de la loi, couvre le dirigeant sociale. CERVANTES affirmait dans les Nouvelles exemplaires : "Qui veut être riche en un an, au bout de six mois est pendu". C'est dire que l'argent et un bon serviteur, mais un mauvais maître, susceptible de faire passer à la "potence". La rémunération des dirigeants sociaux n'échappe pas à ce manichéisme. Foncièrement alimentaire et enrichissante, une rémunération disproportionnée et excessive par rapport à la réalité financière d'une entreprise peut entrainer des sanctions. ce qui revient à dire qu'au préalable, pour se prémunir des sanctions, il existe des contraintes à observer dans la rémunération des dirigeants sociaux; tant au niveau des organes compétents, de leurs modalités que de leur montant. Cet article consiste donc à démontrer, en paraphrasant Jean Jacques ROUSSEAU : que l'on est libre de fixer la rémunération des dirigeants sociaux; mais partout l'on est dans les fersen raison de la nature institutionnelle de la société.

L’assurance de responsabilité civile des entreprises a pour but de garantir l’entreprise contre les conséquences pécuniaires de sa responsabilité civile. Elle constitue en quelque sorte pour l’entreprise une protection contre les risques de poursuites en ce qu’elle oblige l’assureur, dans les limites de l’assurance, à prendre fait et cause pour l’assuré dans toute poursuite dirigée contre lui pour un dommage causé à un tiers dont il est imputable, et à payer au tiers, en lieu en place de l’entreprise assurée, l’indemnité accordée à ce tiers en réparation du préjudice qui lui a été causé par celle-ci. Il s’agit d’un outil de gestion des risques commerciaux indispensable dans une société où les rapports civils entre les entreprises et les personnes morales ou physiques avec qui elle entre en relation sont de plus en plus complexes et où les risques de responsabilité des entreprises se multiplient et menacent constamment de mettre en péril son patrimoine. L’usage de l’assurance de responsabilité civile des entreprises est à ce point généralisé qu’il serait actuellement impensable pour une entreprise, même minimalement organisée, de ne pas y souscrire. Mais cette assurance n’est pas une panacée. Nombre de risques de responsabilité sont clairement exclus de sa garantie en raison de leur caractère non assurable ou encore parce que l’assureur a choisi conventionnellement d’en laisser la charge à l’assuré. C’est le cas, spécialement, de certains risques de responsabilité bien spécifiques généralement appelés « risques d’affaires ». Il existe un principe selon lequel ces risques ne peuvent faire l’objet de l’assurance de responsabilité civile des entreprises, soit parce que leur fréquence est trop élevée ou parce qu’ils sont trop étendus pour être transférés à la mutualité, soit parce qu’ils sont la contrepartie de l’espérance de profit de l’entreprise et que leur prise en charge par l’assurance aurait pour effet de dénaturer le contrat, transformant celui-ci en garantie d’exécution des obligations contractuelles de l’assuré. Les fondements de cette règle d’exclusion sont toutefois contestables et les limites des risques que l’on dit exclus sont mal définies, rendant l’étendue de la garantie à leur égard très incertaine. La présente étude se veut une contribution à l’étude de l’étendue de la garantie des risques de responsabilité de l’entreprise dans l’assurance de responsabilité civile des entreprises. Plus précisément, elle a pour objet de circonscrire les risques d’entreprise pris en charge par l’assurance et de déterminer quels sont les risques dits d’« affaires » qui sont exclus de la garantie offerte par cette forme d’assurance.

Ücret hakkı acentenin en temel hakkı olup Türk Ticaret Kanunu'nun 113 ila 116. maddeleri arasında düzenlenmiştir. Hangi işlemlerin acenteye ücret hakkı kazandıracağı 113. maddede yer almaktadır. Bu hükme göre acente doğrudan kendi katkısıyla kurulan işlemler sebebiyle ücrete hak kazanabileceği gibi, müvekkile daha önce kazandırdığı müşterilerle sonradan kurulan aynı nitelikteki işlemler sebebiyle de ücrete hak kazanabileceği ifade edilmiştir. Söz konusu hükme göre ayrıca acente, kendisine belirli bir bölge veya müşteri çevresi bırakıldığı takdirde, bu bölgede veya müşteri çevresiyle kendi katkısı olmadan kurulan işlemler sebebiyle de ücrete hak kazanabilecektir. Yine aynı hükme göre acente, bazı şartların varlığı halinde acentelik sözleşmesinin bitiminden sonra kurulan işlemler sebebiyle de ücrete hak kazanmaktadır. Acentenin ücrete hak kazanabilmesi için Türk Ticaret Kanunu m. 113'e göre ücrete hak kazandıran bir işlemin varlığına ek olarak, m. 114'te ifade edildiği üzere kurulan işlemin ifası da gerekir. İşlemin ifasıyla doğan ücret hakkı, doğumu tarihinden itibaren en geç üç ay içinde ve her halde sözleşmenin sona erdiği tarihte muaccel olur (m. 116). Acentenin, ücret istemi, muacceliyeti ve hesaplanması bakımından önemli olan bütün konular hakkında kontrol hakkı bulunmaktadır. Bu hak, onun bilgi alma, müvekkilin defter kayıtlarının suretlerinin gönderilmesini talep ve inceleme hakkı olmak üzere üç haktan oluşmaktadır. Çalışmamızın birinci bölümünde Türk ve karşılaştırmalı hukukta konunun düzenlenişi ile kavramsal çerçeve üzerinde durulacak; ikinci bölümünde ücrete hak kazanılmasının şartları ele alındıktan sonra üçüncü bölümünde ücretin belirlenmesi, hesaplanması ile ödenmesi ve ücrete ilişkin kontrol hakkı açıklanmaya çalışılacaktır. The right of remuneration, which regulated between the Articles 113 to 116 of the Turkish Commercial Code, is the most fundamental right of commercial agent. According to Article 113, it is stated that the commercial agent has the right of remuneration due to the transactions established by its own contribution. Commercial agent has the right of remuneration also for same quality of transactions, which established later with the former customer. According to same Article, the commercial agent may also be entitled to remuneration, whether it is left in a certain area or customer environment, due to the transactions established in this area or the customer environment even without its own contribution. It is pointed in the same Article that, commercial agent also has the right of remuneration due to transactions established after the end of the commercial agency contract in the presence of certain conditions. As indicated in the Article 114, it is also necessary to perform the transaction, which gives the commercial agent the right of remuneration. The remuneration arising from the performance of the transaction shall be due within three months at the latest from the date of birth and in any circumstances at the date on which the contract is concluded (Article 116). The commercial agent has the right to control all matters that are important in terms of remuneration, accural and calculation. That right includes, the right to demand information, copies of the commercial book records of the client and examination. In the first part of our work we will focus on the regulations and conceptual framework of Turkish and comparative law. After considering the conditions of the acquisition of the remuneration in the second part, it is aimed to explain the determination and the calculation of the remuneration, payment and the control right of commercial agent about the right of remuneration in the final section.

Defective products cause harm to persons and property on a daily basis. Product Liability law has accordingly evolved as a specialised area of the law of delict which seeks to prevent product accidents from happening and provides compensation in the event that defective products nevertheless reach the consumer market. Accordingly product liability regimes generally have both ex ante components such as product standards, recall mechanisms and liability provisions which are aimed at deterrence and risk-spreading as well as provisions that are applied ex post to provide redress and compensation. Designing an appropriate legal framework to underpin a product liability regime is a daunting task that involves achieving of an appropriate balance between the interests of various parties inter alia those of consumers, suppliers and the broader community. In recent decades many countries have migrated from a fault-based product liability regime to a regime which purportedly imposes strict liability on the whole supply chain. This bold move in modern product liability was pioneered in the United States who has since returned to fault-based liability for design and warning defects whilst returning strict liability in respect of manufacturing defects. After many years South Africa has joined the group of countries that applies strict liability to all defects regardless of their type. Notably the product liability regime introduced into South African law by means of the Consumer Protection Act 68 of 2008 (“CPA”) resembles the main features of the EU Product Liability Directive 85/374/EEC. The EU Model has also been taken over by Australia when they transitioned to a purportedly strict product regime in 1992. During this process the thesis also considers whether, by adopting the European model, South Africa has taken over a model which has been criticised by some American authors as outdated and based on 1965 strict product liability rhetoric as contained in section 402A of the Restatement (Second) of Torts which approach has since been discarded in the US in favour of the hybrid approach contained in the US Restatement (Third): Product Liability. This thesis focuses on product liability ex delicto. Its main aim is to interrogate and evaluate the product liability provisions contained in section 61 of the CPA, specifically with regard to the pivotal concept of defect and the statutory defences the Act has introduced. It details South Africa’s journey from the fault-based common law of product liability to the purportedly strict regime espoused by the CPA, which regimes operate parallel to each other. This is done to facilitate an understanding of the differences between the two regimes and specifically to aid interpretation and application of the product liability provisions in the CPA that deal with defectiveness and the new statutory defences. In order to obtain further guidance on how the concept of “defect” and the statutory defences in the CPA should, or could, be interpreted and applied the thesis initially considers the general foundational principles underlying product liability law and how this area of law has evolved in the United States, being the origin of modern product liability law. However, given that the South African regime of “strict” product liability ex delicto has its roots in the EU Directive and resembles some of the adapted features of the Australian product liability regime contained in the comprehensive Australian Consumer Law, the main comparative focus is on these two jurisdictions.

Ex aequo et bono is a long-lived legal concept that enables arbitrators to decide a dispute based on notions of fairness instead of a strict application of legal norms. Jurists generally agree that arbitrators authorised to decide commercial disputes ex aequo et bono can more easily tailor arbitral procedure to achieve an efficient and fair dispute resolution process. They therefore agree that ex aequo et bono arbitration maximises procedural flexibility. However, this flexibility is now perceived more as a negative rather than a positive, despite the potential of ex aequo et bono to mitigate growing concerns about the ‘over-judicialisation’ of arbitration – the increasing formalisation and inefficiency of arbitral procedure. Commentators usually assert that ex aequo et bono introduces excessive unpredictability into arbitration and encourages arbitrators to abuse their discretion. As a result, ex aequo et bono has remained unpopular to this day. This thesis challenges this overly negative conception of ex aequo et bono. It does so particularly under the UNCITRAL Model Law, as an important foundation stone of the global commercial arbitration regime. The thesis investigates significant divergence in the understanding of ex aequo et bono across state jurisdictions and international arbitration institutions. It also analyses the core trends in actual legal practice and in thinking about the principle. The thesis thereby demonstrates that the Model Law requires arbitrators to ensure that their arbitral awards are based on three objective elements: contract terms, trade usages, and mandatory rules of law. Accordingly, while the Model Law allows arbitrators deciding ex aequo et bono to invoke their subjective conceptions of fairness as the ultimate gap-filler when discerning the intention of the parties, the scope for doing so is not unduly expansive. Further, the refinement of various legal theories underpinning international commercial arbitration has enabled parties to determine and challenge more readily the arbitrators’ subjective ideas of fairness. The thesis therefore concludes that the flexibility inherent in ex aequo et bono needs to be both re-evaluated and rejuvenated. It urges the international arbitration community to adopt a revitalised conception of ex aequo et bono to counter-balance the encroaching ‘over-judicialisation’ of arbitration.

Dans le contexte actuel d'échange automatique de renseignements en matière fiscale, quelles sont les perspectives de la médiation et de l'arbitrage comme modes de résolution des litiges relatifs aux services financiers - spécialement la gestion de fortune et le conseil en placement - que la place financière suisse offre à sa clientèle privée et institutionnelle suisse et étrangère? Cet article commence par un rapide tour d'horizon international de la situation. Il examine ensuite le développement de la médiation qui résultera de la mise en oeuvre de la loi sur les services financiers et s'achève par quelques réflexions sur l'arbitrage et les actions collectives dans ce domaine.

As a company distribution is a means by which wealth is transferred, it is a fertile ground for tax law reform to broaden the tax base and protect South Africa against base erosion and profit shifting. The South African government has identified the corporate tax structure, and many specific corporate tax rules, as areas in South African law in need of reform, and through which the policy objectives of stimulating foreign direct investment, promoting economic growth, and creating more employment opportunities can be achieved. This study involves an analysis on two levels: the corporate tax structure; and the specific tax legislation governing company distributions in South Africa. These aspects are contrasted with comparable rules in Australia and Canada. The study also evaluates the extent to which these laws conform to the normative values of equity, efficiency, certainty, and transparency, with the aim of suggesting improvements to promote South Africa’s current policy objectives. There are a variety of design models for a corporate tax structure. In the context of distributions, the ideal design should resolve whether tax should be paid on profit earned by a company, and also be levied on a second level, on distributions made to the company’s shareholders. Certain jurisdictions merge these two levels of tax to create a single taxable event which avoids the economic double taxation of income. There is, however, no dominant or universal model and several solutions can be mooted. Australia follows an imputation system which taxes corporate income at the first level of tax but grants a tax credit to shareholders on distribution, which means this income is taxed only once. Canada applies a hybrid integration system which also combines the two levels of tax and grants a tax credit to certain individual shareholders on distribution. However, the principles applied in these two models differ. The South African corporate tax structure is a hybrid, dual-rate system in terms of which different rates apply to corporate income and distributions to shareholders. All three systems offer relief for taxpayers which partially eliminates double taxation, with Australia having eliminated it fully for resident shareholders. In broad terms, a company distribution can be made by a company to its shareholders through either a return on capital or a return of capital. The policy approach adopted by the South African government is that all net accretions of wealth by the taxpayer should be taxable. Despite government’s intentions, there is a significant difference in the taxation rules applied to returns of an income nature (dividends and income), on the one hand, and returns of a capital nature (returns of capital, distribution of assets in specie) on the other. In addition, the net accretion of wealth is not always taxable on distribution to shareholders. In most instances the tax liability in respect of the return of capital is either deferred, or alternative rules are created which deviate from the principles and immediate tax liability that apply to returns on capital (dividends and income). In certain instances this deviation is justified, but in others it could lead to inequity between taxpayers and a narrowing of the tax base – both undesirable effects. A number of proposals are made to improve the law applicable to the taxation of company distributions as regards specific transactions. These are aimed, principally, at protecting the South African tax base against base erosion and profit shifting, and aligning South Africa’s tax law with international trends. The study finds that through the application of its hybrid dual-rate corporate tax system, South Africa has reduced economic double taxation to some extent, and that it is unnecessary for South Africa to integrate company- and shareholder-level tax. In addition, a variety of changes are suggested to improve the tax legislation applicable to specific company distributions, and to promote equity, certainty, and revenue collection. The South African tax legislation regulating company distributions is, in the main, fit for purpose, although there is room for improvement when it comes to simplicity, structure, and certainty.

No abstract provided.

Les Actes uniformes contiennent des dispositions impératives dont la violation est santionnée pénalement. Dans ce cas, l'Acte uniforme détermine simplement les faits infractionnels; la fixation du taux de la peine applicable à l'agent pénal relevant de la compétence du législateur national. Cela implique que, chaque fois qu'un Acte uniforme adopté entre en vigueur, l'instance étatique compétente établisse la norme dont la vocation est de completer les dispositions représsives du droit communautaire. mais il s'avère que certains membres de l'OHADA trainent le pas sur cette voie. La République Démocratique du Congo est encore à ce jour le dernier Etat à avoir adhérer à l'OHADA. Au nombre des difficultés auxquelles les praticiens du droit sont confrontés figure l'attitude à adopter, lorsque, dans une instance crilinelle, le juge est appelé à prononcer une condamnation pénale fondée sur la violation des faits prévus par l'Acte uniforme alors que la peine n'est pas encore déterminée. Dans la présente étude, le cas de figure pris en illustration est relatif à l'abus des biens socicaux. devant l'embarras du vide juridique, les solutions adoptées sont parfois étranges, à l'instar de l'application d'une sorte de peine "passe-partout" dont la modicité suscite des doutes quant à son efficacité si elle devrait être invoquée dans toutes les situations en attendant l'adoption des mesures plus appropriées.

Même si le droit uniforme OHADA, à travers notamment l'Act uniforme relatif au droit des sociétés commerciales et du GIE, règlement certains aspects du droit financier (les valeurs mobilières et l'appel public à l'épargne), il faut reconnaître que cette discipine juridique échape dans une large mesure à l'oeuvre d'harmonisation du législateur OHADA. La conséquence logique de cette situation est la faible implication du droit uniforme OHADA dans l'interconnexion des marchés financiers de son espace, la règlementation des marchés financiers étant principalement prise en charge par la CEMAC et l'UEMOA. Ainsi, étant donné que la quasitotalité des Etats membres de ces deux organisations sont aussi membres de l'OHADA et que cette dernière a non seulement une vocation continentale mais aussi un objet spécifique, l'intégration du droit des affaires dont le droit financier est du reste une compsante; il est souhaitable que l'OHADA joue une rôle plus prépondérant en matière de droit financier. La solution idéale est de voir l'OHADA intégrer le droit financier parmi les matières relevant du droit des affaires et adopter de ce fait un Acte uniforme relatif au droit financier. Néanmoins, pour éviter tout chevauchement de compétences avec les autres législateurs de la zone, la coopération et la concertation devront être privilégiées.

In recent years, investor-State tribunals have often permitted shareholders' claims for reflective loss despite the well-established principle of no reflective loss applied consistently in domestic regimes and in other fields of international law. Investment tribunals have justified their decisions by relying on definitions of "investment" in investment agreements that often include "shares", while the no-reflective-loss principle is generally justified on the basis of policy considerations pertaining to the preservation of the efficiency of the adjudicatory process and to the protection of other stakeholders, such as creditors. Although these policy considerations militating for the prohibition of shareholders' claims for reflective loss also apply in investor-State arbitration, they are curable in that context and must be balanced with policy considerations specific to the field of international investment law that weigh in favor of such claims: the protection of foreign investors in order to promote trade and investment liberalization.

Este trabajo trata del régimen especial de responsabilidad de los administradores por la llevanza de las páginas web corporativas de las sociedades de capital no cotizadas, establecido por el art.11-ter LSC. Este régimen, que solo se aplica al deber de mantenimiento de lo insertado y a la garantía de ausencia de interrupción al acceso, descarga e impresión gratuitos de la información publicada, parece diferir del régimen general de responsabilidad de administradores, establecido en los arts.236 a 241-bis, en algunos aspectos. El autor analiza esas diferencias, que pueden constituir la causa del pobre empleo en la actualidad de este instrumento en las sociedades de capital españolas.

Upon the recognition that the implementation of the judicial management process would not be the success that it was anticipated it would be, it became apparent that there was need for a system of corporate rescue appropriate to the needs of a modern South African economy. The legislature then introduced a new business rescue regime when the Companies Act 71 of 20082 (the Act) came into effect in the South African law. This new Act remarkably changed corporate law. One of the central features of the Act is the introduction of business rescue- a procedure which provides for the rehabilitation of financially distressed companies in a manner that seeks to balance the rights of all stakeholders. These provisions are said to be the appropriate method for modern South African economy and they differently affect the stakeholders of a company. This thesis will be discussing the different rights given to affected persons in the new Companies Act and examine how the provisions of business rescue affect different stakeholders of the company and compare such effects with those experienced under judicial management, specifically in light of the improvements of the positions of the stakeholders. Although the new business rescue is a remarkable improvement from the old judicial management system, there is still room for improvement.