Bibliographie sélective OHADA

Tax authorities have always assessed and enforced taxes based on the physical address of businesses over the years. Nevertheless, the idea of tax jurisdiction has taken on a new meaning with the development of information and communication technology, and its profound impact on every facet of human existence – including but not restricted to trade and business. This development has undoubtedly increased capital mobility, especially in corporate form, and exposed more the weaknesses in national tax laws by enabling the artificial relocation of important economic components and potential exemption from taxes. Since it is getting harder to separate the digital economy from the rest of the economy for taxation reasons, the process of digitalization has emerged as one of the primary growth drivers. This expansion, together with aggressive tax planning strategies used by multinational enterprises (MNEs) to move revenues to low-tax jurisdictions and the development of business models requiring less physical presence, has increased the workload for tax administrators; furthermore, it has reduced governments’ capacity to raise funds in the traditional manner. In this regard, I assess how “adequate” the selected African countries’ frameworks are vis-à-vis the ongoing OECD and UN negotiations. Beyond the consultations, I call for a more inclusive and Africanised approach and the need for African countries to improve their tax administration mechanisms.

La principale qualité d’un texte qui a vocation à uniformiser le droit des dessins et modèles dans l’espace communautaire est d’être complet. Or, la comparaison avec le droit français et européen révèle que l’Annexe IV qui régit le domaine dans l’espace OAPI est loin de revêtir une telle qualité. A travers cette étude, nous nous proposons alors de réunir les mesures complémentaires nécessaires. La réflexion s’étend également à l’interprétation uniforme de l’accord commun. Pour y parvenir, la création d’une juridiction d’intégration parait indispensable, l’application uniforme de l’Annexe IV ne pouvant être attendue des dix-sept juridictions nationales seules. The main quality of a text which is intended to harmonize design law in the Community is that it is comprehensive. However, a comparison with French and European law reveals that Annex IV, which governs the issue in the OAPI area, is far from having such a quality. We then propose to bring together the necessary additional measures. The reflection also extends to the uniform interpretation of the common agreement. To achieve this, the creation of an integration court seems essential, since the uniform application of Annex IV cannot be expected from the seventeen national courts alone.

Le droit des procédures collectives permet de traiter les difficultés que les entreprises traversent en permettant leurs redressements lorsque cela est encore possible. L’objectif est de trouver des solutions afin d’éviter la liquidation d’un grand nombre d’entreprises. La bonne continuité des activités d’une entreprise est un gage d’une bonne économie du marché et d’un monde des affaires florissant. Prévenir les difficultés des entreprises et organiser leur redressement nécessite un comportement adéquat et une certaine probité du débiteur. Ainsi, l’honnêteté du débiteur est cruciale car elle favorise la continuité des activités de l’entreprise et une bonne marche de l’économie nationale et mondiale. Le droit OHADA n’a cependant pas prévu expressément l’exigence d’une probité du débiteur. En effet, cette exigence se constate implicitement d’une part, lors de la constitution du dossier de demande d’ouverture des procédures et d’autre part, pendant l’exécution ou la mise en œuvre des mesures tendant à sauvegarder la continuité de l’activité. Des incriminations prévues par le droit communautaire, permettent de sanctionner des comportements déloyaux traduisant également une consécration implicite d’une obligation de probité à l’égard du débiteur. The law of insolvency proceedings makes it possible to deal with the difficulties that companies are going through by allowing them to recover when it is still possible. The aim is to find solutions to avoid the liquidation of a large number of companies. Good business continuity is a guarantee of a good market economy and a thriving business world. Preventing companies' difficulties and organising their recovery requires appropriate behaviour and a certain probity on the part of the debtor. Thus, the honesty of the debtor is crucial because it promotes the continuity of the company's activities and the smooth running of the national and global economy. The OHADA law, however, did not expressly provide for the requirement of probity of the debtor. This requirement is implicit, on the one hand, when the application for opening proceedings is being filed and, on the other hand, during the execution or implementation of measures designed to safeguard the continuity of activity. The incriminations provided for by Community law make it possible to sanction unfair conduct which also reflects an implicit commitment of a duty of probity towards the debtor.

States poured millions of dollars to attract foreign renewable energy investments for climate change mitigation, however, when it becomes too hefty for some states, they have modified regulations to reduce the level of support. These regulation changes have led to dozens of investors filing arbitrations against the host states, alleging breaches of investment treaty obligations. This thesis examines whether the current investor-state dispute settlement (‘ISDS’) regime adequately addresses environmental concerns when adjudicating renewable energy investment cases. While renewable energy investments can help protect a global common (the atmosphere) and mitigate climate change, the regulation changes also seek to protect a domestic public good (financial stability of the host state). Therefore, when the protection of a global common conflicts with a domestic public interest in renewable energy ISDS cases, what are the rights and obligations of the host state and the investor? Are the existing approaches of the ISDS regime toward environmental concerns and other public interests fair and adequate, and if not, what interventions can be made? This thesis explores these questions by conducting doctrinal analysis on more than 60 renewable energy cases and the arbitral jurisprudence regarding international environmental obligations. It uses the constitutionalisation of international law to break the self-contained regime of international investment law and argues that common values should be regarded as equally important as investment protection goals in ISDS. This thesis finds that the ISDS regime considers international environmental obligations to be insignificant in supporting the host state’s defences in non-compliance of bilateral investment treaties or the investor’s claims for investment protection. This thesis shows that the current approach furthers discrepancies between climate change mitigation and international investment law. Not only does this approach fail to acknowledge the environmental connections of renewable energy investment, but it also creates opportunities for fossil fuel investors to seek compensation against environmental regulation changes using the same arguments. As an intervention against the current approach, this thesis proposes to reconstrue the concept of legitimate expectations to place common values on equal grounds with investment protection incentives. This thesis makes two significant contributions to knowledge. Firstly, it extends existing analyses of the conflicts and synergies between international investment law and environmental protection and contributes to the growing body of scholarship on this topic. Research on this topic has mainly focused on how the state safeguards environmental interests against investor protection claims. While this narrative comprises many cases, it does not capture the full picture and overlooks the possible contributions of private parties in protecting global commons. Instead, this thesis examines whether international environmental obligations can serve as a ‘shield’ for the state’s non-compliance in investment protection, or as a ‘sword’ for investors to compel the state to fulfil its international obligations. Secondly, this thesis makes an intervention to reconstrue ‘legitimate expectations’, where common values are reinforced and not only the interests of investors are protected but also the ‘legitimate expectations of a responsible investor’ from the state and local communities are taken into account.

Bu çalışma, Vergi Usul Kanunu'nun 359. maddesinin (a) fıkrasının birinci bendinde düzenlenen "hesap ve muhasebe hileleri yapmak" hükmünün, suç ve cezada kanunilik ilkesini karşılayıp karşılamadığı temelinde suçun kapsamı, özellikleri, unsurları ve sonuçlarının doktrin, içtihat ve mevzuat hükümleri ışığında incelenmesini konu edinmektedir. Muhasebe hilesi geniş anlamda, işletmelerde meydana gelen değer hareketlerinin belgelendirilmesinden faaliyet sonuçlarının raporlanmasına kadar olan süreçte, işlemlerin gerçeği yansıtmayacak şekilde değiştirilmesidir. Bu itibarla muhasebe hilesi muhasebe, denetim, ticaret hukuku gibi farklı disiplinlerin inceleme alanlarına giren genel bir kavramdır. Bunun yanında vergi kaçakçılık fiili olarak vergi hukuku doktrininde de önemli bir yer tutan tartışma konusudur. Vergi hukukundaki tartışmalar, hükümdeki muhasebe hilesi kavramının tanımsız, torba suç, kaçakçılık suçlarının en geneli ve işlevsiz bir suç olup olmadığına yöneliktir. Bu tartışmaların kaynağı kanun koyucunun maddede suçun kurucu unsurlarına yer vermemesi ve herhangi bir soyut tipe dair belirleme yapmamasıdır. Bu bakımdan çalışmada farklı disiplinler bakımından muhasebe hilesinin kapsamı, yöntemleri, sebep ve sonuçları karşılaştırmalı olarak ele alınmış; tümden gelim yöntemiyle vergi hukukundaki muhasebe hilesi suçunun içeriği tespit edilmeye çalışılmıştır. Çalışmada ulaşılan sonuç; "hesap ve muhasebe hileleri yapmak" hükmünün suçu tanımlamak bakımından "belirlilik" ilkesini karşılamadığıdır. Dolayısıyla adli ve idari mercilerin subjektif değerlendirmelerinin önüne geçilmesi, hukuki kesinlik ve eşitliğin temini, hukuki güvencenin sağlanabilmesi ve normun işlerlik kazanabilmesi için bir düzenlemeye ihtiyaç duyulmaktadır. This study examines the scope, characteristics, elements and consequences of the crime in the light of doctrine, jurisprudence and legislation on the basis of whether the provision of "committing accounting and accounting fraud" regulated in the first paragraph of paragraph (a) of Article 359 of the Tax Procedure Law meets the principle of legality in crime and punishment. It is about to be examined. Accounting fraud, in broad terms, is changing transactions in a way that does not reflect reality, from the documentation of value movements in businesses to the reporting of activity results. In this respect, accounting fraud is a general concept that falls into the fields of investigation of different disciplines such as accounting, auditing and commercial law. Discussions in tax law are about whether the concept of accounting fraud in the provision is undefined, an omnibus crime, the most general of smuggling crimes, and whether it is a dysfunctional crime. The source of these discussions is that the legislator does not include the constitutive elements of the crime in the article and does not specify any abstract type. In this regard, the scope, methods, causes and consequences of accounting fraud in terms of different disciplines were discussed comparatively in the study; The content of the crime of accounting fraud in tax law has been tried to be determined by deductive method. The result reached in the study; The provision of "committing account and accounting fraud" does not meet the principle of "specificity" in terms of defining the crime. Therefore, a regulation is needed to prevent subjective evaluations of judicial and administrative authorities, to ensure legal certainty and equality, to provide legal assurance and to make the norm functional.

Cette réflexion plaide pour l’adoption d’une réglementation propre, étoffée et détaillée en faveur de la location-gérance partant de son importance dans le monde des affaires. Cette convention par laquelle le propriétaire du fonds de commerce, personne morale ou physique concède en location est donc un palliatif pour le propriétaire lorsqu’il ne veut ou ne peut plus exploiter ses fonds pour ne percevoir que des redevances. Actuellement, il n’existe que très peu des dispositions particulières principalement deux textes : le Décret du 30 juillet 1888 et le titre premier de l’acte uniforme relatif au bail à usage professionnel. D’où, la nécessité d’une réglementation adéquate.

L’attribution d’une protection comparable à la propriété intellectuelle (droit d’exclusivité, droits patrimoniaux et droits moraux) à des expressions du folklore correspond à une demande ancienne des pays du Sud, mais se heurte à deux difficultés : l’inadéquation de systèmes n’offrant qu’une protection limitée dans le temps, pour des savoirs et des expressions dont la durée de vie en tant que traditions vivantes de communautés peut être très longue ; et l’intérêt légitime du public à pouvoir utiliser des savoirs et expressions appartenant au domaine public. Deux conférences diplomatiques de l’OMPI en 2024 se penchent sur l’inclusion de clauses de divulgation de l’origine de ressources génétiques, de savoirs traditionnels ou d’expressions culturelles traditionnelles lors du dépôt des brevets et de l’enregistrement de dessins et modèles, avant que les discussions ne reprennent dans le cadre du Comité intergouvernemental sur la propriété intellectuelle en rapport avec les ressources génétiques, les savoirs traditionnels et le folklore (IGC) sur l’opportunité de négocier un ou plusieurs nouveaux instruments juridiques visant la création d’un système de protection sui generis sur ces questions. Une prise en compte des travaux dans d’autres enceintes internationales comme l’UNESCO, favoriserait l’identification d’un point d’atterrissage The granting of protection comparable to intellectual property (right of exclusivity, property rights and moral rights) to expressions of folklore corresponds to a long-standing request from countries in the South but faces two difficulties: the inadequacy of systems offering only limited protection in time, for knowledge and expressions whose lifespan as living traditions of communities can be very long; and the legitimate interest of the public in being able to use knowledge and expressions belonging to the public domain. Two diplomatic conferences held by WIPO in 2024 consider the inclusion of a disclosure requirement of the origin of the genetic resources, traditional knowledges or traditional cultural expressions in patent and design applications, before discussions resume in the Intergovernmental Committee on Intellectual Property and Genetic Resources, Traditional Knowledge and Folklore (IGC) on negotiating one or more new legal instruments to create a sui generis system of protection for these subject matters. Taking account of the work of other international bodies, such as UNESCO, would help to identify a landing point.

El transporte multimodal ha sido un recurso comercial ampliamente utilizado por los países para facilitar el intercambio de productos. Este estudio se enfocó en analizar la aplicación práctica del régimen jurídico del contrato de transporte multimodal internacional de mercancías, y considerar su importancia frente a los desafíos relacionados con la globalización económica y política. A pesar de los esfuerzos por establecer una regulación uniforme en los mercados internacionales, dicho régimen aún no satisface completamente las necesidades de los participantes en estas transacciones, por lo que debilita las tendencias sociológicas a la interconexión, proyevendo de debilidades adicionales a los subsistemas nacionales. Organismos internacionales como MERCOSUR, la CAM, la ALADI, el SICA, la OEA, las Naciones Unidas (a través de su Comisión Económica para América Latina y el Caribe) y la UNCITRAL han trabajado en la formulación de soluciones para las principales controversias surgidas en este proceso. Sin embargo, esto ha resultado en un régimen jurídico incompleto, fragmentado y poco eficaz, que favorece principalmente a los países miembros de estos organismos internacionales emisores de regulaciones. Además, estas soluciones no siempre pueden extrapolarse como reglas generales o como soluciones efectivas para las consecuencias derivadas del incumplimiento de las cláusulas contractuales. Multimodal transportation has been a widely used commercial resource by countries to facilitate the exchange of goods. This study focused on analyzing the challenges related to the practical application of the legal framework of the international multimodal transport contract. Despite efforts to establish uniform regulation in international markets, this framework still does not fully meet the needs of participants in these transactions, therefore, it weakens social tendencies towards interconnection, providing additional weaknesses to national subsystems. International organizations such as MERCOSUR, CAM, ALADI, SICA, OAS, the United Nations (through its Economic Commission for Latin America and the Caribbean), and UNCITRAL have worked on formulating solutions to the main controversies that have arisen in this process. However, this has resulted in an incomplete, fragmented, and inefficient legal framework, which primarily benefits the member countries of these international organizations issuing regulations. Additionally, these solutions cannot always be extrapolated as general rules or effective solutions for the consequences of non-compliance with contractual clauses.

La réforme de la loi n° 2-00 du 15 février 2000 sur les droits d’auteurs et droits voisins s’est imposée depuis quelques années en raison des changements rapides et croissants induits par la révolution numérique. Aussi, les amendements de la loi n° 66-19 du 24 mai 2022 se sont focalisés sur l’encadrement de l’exploitation en ligne des œuvres en étendant le contrat d’édition aux œuvres numériques, en instaurant des droits reprographiques sur les copies numériques et en responsabilisant les prestataires de partage de contenu sur Internet. Un quatrième droit voisin a même été créé afin de concilier les intérêts des intermédiaires éditoriaux et des infomédiaires. En dépit de ces amendements, l’analyse détaillée de chacune de ces innovations fait ressortir un bilan mitigé sur l’efficacité des dispositions législatives et soulève des interrogations sur les défis à relever. The rapid and growing changes brought about by the digital revolution have made it necessary to reform Law No. 2-00 of 15 February 2000 on copyright and related rights. Amendments to law No. 66-19 of 24 May 2022 therefore focused on regulating the online exploitation of works. This involves extending the publishing contract to digital works, imposing reprographic rights on digital copies and making Internet content-sharing providers more accountable. Additionally, a fourth neighbouring right has even been created to reconcile the interests of editorial intermediaries and infomediaries. Despite these amendments, a detailed analysis of each of these innovations reveals a mixed picture of the effectiveness of the legislative provisions and raises questions about the challenges ahead.

Objetivo: Esta pesquisa tem como objetivo compreender as motivações que levam os contabilistas acreditados da Guiné-Bissau a se afiliarem à Ordem dos Contabilistas, bem como identificar e compreender as barreiras enfrentadas pelos contabilistas que não são afiliados, com o intuito de propor estratégias que incentivem a afiliação e promovam o desenvolvimento profissional do contabilista no país. Método: Foi utilizada uma abordagem qualitativa. Entrevistas semiestruturadas foram conduzidas com contabilistas acreditados e não acreditados para explorar suas percepções e experiências. A análise de conteúdo foi empregada para interpretar os dados, destacando as motivações para a afiliação e as barreiras enfrentadas pelos não afiliados. Resultado: Os resultados demonstram que os contabilistas acreditados entrevistados não consideram a existência de barreiras. Já os contabilistas não inscritos na ordem mostram-se motivados para se inscreverem na ordem, uma vez que isso lhes permite ter acesso à formação contínua e alcançar estatuto como profissionais de qualidade. Contribuição: A contribuição desta pesquisa consiste em enriquecer o estudo da profissionalização da contabilidade. Igualmente, irá contribuir para uma melhor compreensão do estado da profissão contabilística na Guiné-Bissau. Além disso, dada a inexistência de literatura sobre o tema, este estudo irá ajudar a aumentar o conhecimento das difíceis situações com que os contabilistas acreditados e não acreditados se deparam no exercício das suas funções na Guiné-Bissau.

- Právní aspekty zavedení Centrální bankovní digitální měny (CBDC) v Evropě: výzvy a; - Novinky ve světě fintech; - Riziko praní špinavých peněz v kryptoprostoru; - Povolenie na poskytovanie služieb kryptoaktív podľa nariadenia MiCA – vybrané regulačné aspekty v podmienkach Slovenskej republiky; - Nekalé obchodní praktiky a nekalosoutěžní jednání v bankovním marketingu; - Finančné inovácie ako determinant súčasnej a anticipovanej regulácie na finančnom trhu v kontexte neoprávneného podnikania; Outsourcing marketingových aktivit v bankovním sektoru; Několik poznámek k dlouhodobému investičnímu produktu.

Sborník příspěvků z konference. OBSAH - Kdo odpovídá za škodu způsobenou zvířetem? Otázka odpovědnosti a náhrady škody ve vztahu k živočišné říši - Náhrada nemajetkové újmy na zdraví: smíření s Metodikou, návrat k prováděcím předpisům nebo třetí cesta? - Náhrada škody v případech věcí, které jsou předmětem zvláštní obliby - Náhrada škody v případě neprodejnosti výrobků obsahující hhc látky a celkový dopad na podnikání jednotlivců - Právo na zadostiučinění v souvislosti s rozhodováním orgánů družstva - Újma způsobená neprodloužením života závažně nemocné osoby

Les procédures collectives ont toujours entretenu des rapports complexes et conflictuels avec d’autres branches du droit privé. Cela n’est guère démenti lorsqu’on confronte la matière avec le droit processuel. La présente réflexion vise dans une analyse explicative et démonstrative à présenter la situation de l’un des principes cardinaux du procès qu’est le contradictoire lorsque s’ouvre une procédure collective. A l’analyse et à l’observation, s’il est certes vrai qu’on note une forte perception du contradictoire dans les procédures préventives, ce principe connait un recul dans les procédures de traitement des difficultés des entreprises du fait de la forte intervention du juge.

Dans son livre Repenser le statut du travail. Une contribution africaine, le professeur Ousmane O. Sidibé appelle à repenser le statut du travail à l’aune des sociétés dans lesquelles il s’inscrit. Sans idéaliser les systèmes normatifs hérités de la tradition, il donne à voir le « travail informel », les savoirs empiriques ou encore les solidarités traditionnelles, autrement que par le prisme d’un modèle occidental qui les a longtemps réduits à l’archaïsme. En invitant à mieux comprendre les spécificités de la culture juridique africaine, il ouvre la voie à un statut du travail effectif, vers plus de justice sociale. In his book Repenser le statut du travail. Une contribution africaine, Professor Ousmane O. Sidibé calls for a rethink of the labour’s legal framework in the light of the societies in which it is embedded. Without idealising the normative systems inherited from tradition, he shows “informal work”, empirical knowledge and traditional solidarity in a different light from that of a Western model that has long reduced them to archaism. By inviting us to gain a better understanding of the specific features of African legal culture, he opens the way to a status for effective work, towards greater social justice.

La montée en puissance de la justice dite négociée entraine des changements dans la structure du contrat traditionnel et permet un éventuel rapprochement avec le type de rapport que l’on rencontre lors de la mise en œuvre du processus de négociation en matière pénale. L’absence d’égalité entre les parties ainsi que le défaut de libre détermination du contenu de l’accord en matière pénale n’exclut pas la notion de contrat puisque celui-ci est formé par un échange de consentement et qu’il peut reposer sur l’utile et le juste. C’est dans cet esprit qu’est menée la réflexion sur la thématique « du contrat dans le droit répressif » lorsqu’on sait que le droit pénal post-moderne est de plus en plus dominé par les courants de la justice restaurative.

L’admission d’une maitrise par les parties de la compétence internationale par des clauses de juridictions ; notamment des conventions d’élection de for, des conventions d’arbitrage ou de médiation, amène à s’interroger sur l’efficacité réelle de ces accords. Pour ce qui est de la matière immobilière, le fort attachement de l’Etat aux questions de territoire et les considérations de proximité entre litige et le for du situs ont pour effet d’empêcher toute dérogation à la compétence directe du for de situation de l’immeuble ; tant lorsque l’immeuble est situé sur le for du juge saisi que lorsqu’il est situé à l’étranger. Toutefois, l’observation d’un possible fléchissement de l’exclusivité de ce critère de compétence conduit à un plaidoyer en faveur de l’efficacité, quoique encadrée, des conventions juridictions en la matière.

Arabuluculuk kurumundan beklenen avantajların ortaya çıkabilmesi arabuluculuk faaliyeti sonunda anlaşmaya varılması ile mümkündür. Mevzuatta sürekli değişiklikler meydana gelmekte ve kurumun kapsamına aldığı uyuşmazlıklar hızla genişletmektedir. Uygulamanın yerleşmesi ve zaman zaman doktrinde görüş ayrılıkları yaşanması kaçınılmazdır. Mevzuatta daha detaylı ya da değiştirilerek düzenlenmesine ihtiyaç duyulan alanlar bulunmaktadır. Tez, mevzuatta yapılan son düzenlemeleri de kapsayarak anlaşmayı tüm yönleriyle ele almayı ve kurumun daha iyi anlaşılmasına hizmet etmeyi amaçlamaktadır. Yapılan bu çalışmanın ilk bölümde arabuluculuğun kurumsal çerçevesi ortaya konulmuştur. Bu bölümde amaç arabuluculuk kurumunu ve arabuluculuk faaliyetinin işleyişini anlatabilmektir. Bu amaçla arabuluculuğun kapsamı, türleri, arabuluculuğun karşılaştırmalı hukukta ve Türk hukukunda gelişimi, yargı ve tahkimden farkı, med-arb uygulaması anlatılmıştır. İkinci bölümde sona erme halleri tek tek ele alınmış, sona erme hallerinin mevzuatta dağınık halde düzenlendiği hususuna dikkat çekilmiş ve başkaca sona erme halleri de dikkate alınarak tek bir madde halinde düzenlenebilmesi hususu önerilmiştir. Arabulucunun, faaliyeti sona erdirme yönünde inisiyatif almasının sona erme hali olarak düzenlenmesi yönünde de öneri getirilmiştir. Üçüncü bölümde anlaşmanın terminoloji sorununa ve benzer kavramlardan farkına değinilmiştir. Arabuluculuk faaliyeti sonunda varılan anlaşmanın esaslı unsurları tespit edilmiştir. Bu kapsamda, sözleşme serbestisi, şarta bağlı edim düzenlenip düzenlenemeyeceği gibi önemli hususlara yer verilmiştir. Anlaşmanın nasıl düzenleneceğine ilişkin öneride bulunulmuştur. Anlaşmanın hukuki niteliği, anlaşılan hususlara karşı dava açılamayacağı, anlaşmanın hukuka uygun düzenlenmediği takdirde karşılaşılabilecek sonuçlar anlatılmış ve anlaşmanın arabuluculuğa elverişli olmamasına rağmen düzenlenmesi, dava şartı kapsamına girmeyen bir hususta faaliyetin yürütülmesi ve anlaşmaya varılması, yanlış dava türünden yapılan başvuru sonucu anlaşmaya varılması, arabulucunun uzmanlık alanına girmeyen bir konuyla ilgili anlaşma sürecini tamamlaması, hukuka uygun arabuluculuk faaliyeti yürütülmemesi sonucunda anlaşmaya varılması, arabulucunun arabuluculuktan çekilmesi gerekirken yine de anlaşma yapması gibi anlaşmadan kaynaklı sorunlara yer verilmiştir. Dördüncü bölümde anlaşmanın yerine getirilmemesi durumunda icra edilebilirlik şerhi alınması hususu, mahkemeye başvuru, yargılama usulü, mahkemenin incelemesi, şarta bağlı olarak yapılan anlaşmaya şerh verilmesi, icra edilebilirlik şerhi alınan anlaşmanın icrası, anlaşmayla ilamlı ve ilamsız takip yapılması gibi önemli hususlar ele alınmıştır. Son olarak, arabuluculuk sonucunda elde edilen uluslararası ticari anlaşmaların icra edilmesini kolaylaştırması amacıyla hukukumuzda da kabul edilen Singapur Konvansiyonu incelenmiştir. The expected advantages of the mediation institution can be realized through reaching an agreement at the end of the mediation process. There are continuous changes in the legislation, rapidly expanding the scope of disputes covered by the institution. The thesis aims to comprehensively examine the agreement reached at the end of the mediation process, including recent legislative amendments, to better understand the institution and its operations. The first part of this study outlines the institutional framework of mediation, explaining its scope, types, development in comparative law and Turkish law, differences from judiciary and arbitration, and the practice of med-arb. The second part discusses the various termination conditions, highlighting the scattered nature of these conditions in legislation and proposing their consolidation into a single provision. It also suggests granting mediators the initiative to terminate the process as a termination condition. In the third part, attention is given to the terminology issues and distinctions from similar concepts regarding the agreement reached through mediation. The essential elements of such agreements are identified, covering issues like contractual freedom and the regulation of conditional obligations. Recommendations are made on how agreements should be drafted. The legal nature of the agreement, restrictions on litigation concerning agreed-upon matters, consequences of improperly drafted agreements, and issues arising from inappropriate mediation activities are discussed. The fourth part addresses the issue of obtaining enforceability endorsements for agreements not fulfilled, court applications, trial procedures, court reviews, endorsement of conditional agreements, enforcement of endorsed agreements, and procedures for enforcement with and without judgments. Finally, the study explores the Singapore Convention, adopted in our legal system to facilitate the enforcement of international commercial agreements resulting from mediation.

Le recouvrement des créances a été une préoccupation majeure pour tout législateur. Il permet au créancier, de bénéficier par voie judiciaire ou extrajudiciaire, le paiement de sa créance. C’est pour cela que, le législateur OHADA a édité des normes juridiques, susceptibles de contribuer au recouvrement des créances avec efficacité. La saisie a été consacrée par ce dernier, comme une mesure susceptible, de permettre au créancier de rentrer, en possession de sa créance. La saisie est une procédure d’exécution. Elle permet au créancier, de rendre indisponible les biens de son débiteur. Ces biens peuvent être vendus, en vue de désintéresser le créancier. Elle est mise en œuvre sans l’intervention du juge. C’est un acte extrajudiciaire. Ainsi, l’assiette de la saisie présente un double visage. Il s’agit d’un visage affirmé d’une part et d’un autre éprouvé d’autre part. Le législateur OHADA a affirmé l’assiette, de la saisie à travers la consécration de la saisie, des biens du débiteur défaillant. Les biens avenir et les biens présents, du débiteur peuvent faire l’objet d’une saisie. Il s’agit des biens, immobiliers et mobiliers d’un débiteur défaillant. En outre, les biens conditionnels et ceux à termes ne sont pas épargnés. Toutes fois, le législateur a éprouvé ces mesures juridiques. Il a exclu de cette assiette de saisie, certains biens du débiteur. Dès lors, certains biens considérés comme insaisissable et d’autres indisponibles sont exclus de l’assiette de saisie.