Bibliographie sélective OHADA

En droit civil, l’achalandage est souvent confondu avec la clientèle. L’un et l’autre permettraient à une entreprise de protéger la valeur que représente la relation qu’elle entretient avec ses clients habituels. Un droit patrimonial, donc, assurant la conservation de la clientèle sans égard à la force d’attraction de l’entreprise, c’est-à-dire sa capacité à retenir, mais aussi à attirer d’autres clients. Pourtant, la force d’attraction d’une entreprise constitue l’élément-clef de la valorisation juridique des efforts accomplis pour conserver et développer un marché, que ce soit par l’octroi d’un « droit à la clientèle » ou la protection, en common law, du goodwill. Signifiant « le fait d’attirer la clientèle », le concept d’achalandage incarne cette vis attractiva et permet de protéger la relation privilégiée d’une entreprise avec le public au-delà de sa clientèle régulière. L’achalandage ne devrait pas, par ailleurs, être réduit à ses différentes sources attractives, que sont les actifs et compétences dont l’entreprise dispose. Prenant au contraire la forme d’un « droit négatif » sur la force d’attraction dégagée par ces sources, l’achalandage constitue, malgré son caractère accessoire et volatile, un bien en soi.

La responsabilité du transporteur étant la question centrale du transport, les autres acteurs ont été quelque peu oubliés. Ainsi, le droit maritime n’a jamais vraiment envisagé la responsabilité du chargeur comme un objet d’étude en soi. Pourtant, le chargeur est une des trois parties au contrat de transport. Il a donc des obligations particulières et une responsabilité spécifique. Celle-ci est maintenant cohérente, mais la nouvelle Convention des Nations-Unies sur le contrat de transport de marchandises effectué entièrement ou partiellement par mer a ouvert des perspectives dans une double direction. Premièrement, la nouvelle convention propose, clairement ou parfois plus indirectement, de nouveaux fondements qui renforcent certaines obligations du chargeur ( notamment des obligations d'information et de sécurité) jusqu'ici peu prises en compte. Deuxièmement, elle a lancé un débat qui a remis en cause le principe d'une responsabilité pour faute et intégrale du chargeur. Ces deux thèmes sont étudiés, sans pour autant oublier les obligations plus classiques qui pèsent sur le chargeur. As the carrier's liability is the central question of the law of carriage, it has maked vanished others actors. Indeed, the maritime law is not used to consider specifically the shipper's liability. Howewer, the shipper is one of the three parts of the bill of ladding. Accordingly, he has particular obligations and a special liability. They have been elaborated on the international conventions and the law of 1966, but the new convention on contracts for the international carriage of goods wholly or partly by sea (the « Rotterdam rules ») has opened two new prospects. Firstly, the new convention suggests new duties (in particarly obligations of information and safety) which were not very used. Secondly, this convention has launched an important discussion about the principle of the schem of the shipper's liability. This two topics will be studied, but more classical obligations will be not forgotten.

In a progressive income tax system with an individual tax unit, high-rate taxpayers have an incentive to split income with lower-rate family members to minimise the family’s total tax burden. This raises equity and neutrality concerns. Adopting a spousal tax unit limits the gains from income splitting, but the individual is the better choice on privacy, autonomy, equality, definitional, marriage neutrality and work incentive grounds. Once the individual is chosen as the income tax unit, the control model provides a strong policy basis for attributing both earned and unearned income to individuals. Income splitting, however, undermines this model as well as the individual tax unit. This thesis focuses on the UK’s approach to income-splitting in family businesses. The relevant UK income tax rules, particularly the settlements provisions, are inadequate for the task. Various possible reforms are examined. Incorporating a transfer pricing or ‘reasonableness’ test into the settlements provisions would strengthen these rules, but would make taxpayer compliance with an uncertain regime even more difficult. Another option is to expand the scope of employment tax by moving the borderline between employees and the self-employed or companies. Deeper structural reforms could be made to enhance the neutrality of taxation on different legal forms of economic activity. This would reduce the incentives to incorporate for tax savings, including from income splitting. Integration of income tax and NICs is one such option; a dual income tax is another. A TAAR or GAAR also could be pursued. Ultimately, some combination of these various reform options could provide a partial solution to this challenging issue.

This thesis focuses on the interaction of two categories of non-state actors, private sector corporate actors and non-governmental organizations, with states in the context of the World Trade Organization (WTO) through a lens of public international law. It builds on the premise that the notion of states as the only subjects of international law is not adequate for a modern system of global governance, as it does not reflect the realities of fast-paced globalization and increased co-operation in a world where the boundaries of the private and public are increasingly blurred. It does not necessarily provide solutions for participation of non-state actors in the WTO, but demonstrates that developments in international relations warrant more space for participation of non-state actors, and that the current system of the WTO fails to provide sufficient space for participation. The thesis argues that, for both historical and pragmatic reasons, developments in the areas of GATT and international trade law occurred outside their natural course, leading to the myth of a “self-contained” trade regime not part of public international law. The WTO, unlike its predecessor, enjoys a proper institutional framework and mandate; one can no longer use the excuse of institutional handicap for excluding it from the system of global governance. Liberalization of international trade has far-reaching consequences which are not limited to the trade arena and the WTO, its member states, and scholars of international trade law have to assume their role in the broader context of an international legal order. Non-state actors’ formal participation can contribute to striking a balance between different forces and interests at work in the area of trade liberalization and its interplay with other non-trade issues. After setting the framework for the study, the thesis outlines modes of participation of non-state actors in the creation and modification of WTO law as well as in its enfor

Les juridictions internes en Afrique sont de plus en plus en contact avec le droit international, ce qui marque un pas considérable vers l’effectivité de l’application du droit international dans l’ordre juridique interne en Afrique. Il en ainsi lorsque le droit international est invoqué pour soutenir une prétention dans un recours, comme moyen de défense ou d’appui à une action ou à une réaction, ou soulevé d’office par les juges eux-mêmes pour motiver leurs décisions. Cependant, connaissant mal les subtilités que revêt le droit international, les juges internes évitent habituellement de se prononcer sur le moyen de droit international invoqué par l’une des parties au procès. Lorsqu’ils examinent parfois ce moyen, les juges internes vérifient de façon quasi-automatique les conditions d’insertion du droit international dans le droit positif interne indifféremment de sa nature. De plus, ces juges font une interprétation biaisée du droit international en se basant sur la condition de réciprocité minutieusement incluse dans la quasi-totalité des constitutions en cause et surtout en prenant en considération des spécificités de l’ordre juridique interne dont ils sont d’abord les garants. Domestic courts in Africa are increasingly in contact with international law, which marks a significant step towards the effective application of international law in the domestic legal order of African States. International law is generally used to support a claim in an appeal, as a means of defense or support for an action or reaction, or as a reason for the judges themselves to motivate their decisions. However, aware of their lack of sufficient knowledge about the intricacies of international law, the domestic judges usually avoid commenting on the means of international law invoked by either party at the trial. When reviewing international law domestic judges almost automatically verify the conditions in which international law applies to the domestic substantive law regardless of its nature. In addition, these judges perform a biased interpretation of international law based on the clause of reciprocity included in almost all the constitutions in question and particularly when taking into account the specificities of the domestic legal order for which they are the first guarantors.

À l’instar de l’État, société politique par excellence, les sociétés anonymes sont, en droit français comme dans le droit des pays de l’O.H.A.D.A., régies par des principes démocratiques. Ceux-ci postulent une séparation, ainsi qu’une spécialisation et une hiérarchisation des organes sociaux, lesquels organes sont autant de pouvoirs. Ainsi, la souveraine assemblée des actionnaires est en charge de l’ultime contrôle de la gestion des affaires sociales qui, elle, incombe aux dirigeants sociaux. Afin de rendre effectif ce contrôle, le droit français et, à sa suite, le droit africain qu’il a fortement inspiré, se caractérise par un mouvement de renforcement du droit d’information des actionnaires. Ce mouvement se traduit par une diversification des procédés d’information et par une extension du domaine de l’information. Subséquemment au renforcement du droit d’être informé qu’ont les actionnaires, il s’observe dans les deux droits l’affirmation du droit pour les concernés de bénéficier d’une information efficace ; affirmation qui se fait par le biais d’un renforcement du contrôle légal des comptes et de l’octroi aux actionnaires de la possibilité d’exercer des recours auprès de certaines autorités. En France comme dans le périmètre O.H.A.D.A., ces deux dynamiques font que l’information dont bénéficient les actionnaires est une des sources du contre-pouvoir que ces derniers peuvent constituer face aux mandataires sociaux.

L’application de la législation nouvelle de l’OHADA ne va pas sans heurts avec le droit interne préexistant, les frontières de compétence n’étant pas, à priori aisée à délimiter. Ainsi, l’institution des défenses à exécution provisoire contenue dans de nombreuses législations internes achopperait avec l’article 32 de l’Acte uniforme relatif aux voies d’exécution (AUVE) et consacreraient l’abrogation de celles-ci, sur le fondement du texte lui-même et de l’interprétation qui en est retenue par la Cour Commune de Justice et d’arbitrage (CCJA). La présente étude se fonde essentiellement sur le cas de la législation ivoirienne et postule la survivance des défenses à exécution, en raison de la mauvaise interprétation donnée au texte communautaire, et critique la position adoptée par la CCJA en raison, notamment, d’une part, de la difficulté de formulation de cette abrogation et, d’autre part, de l’incertitude et de la contradiction des solutions adoptées selon les espèces.

Face à l’urgence de diminuer les dépenses de santé, le développement des médicaments génériques, moins chers que les médicaments de marque, a été fortement encouragé tant par les institutions communautaires que par les pouvoirs publics nationaux. Le droit de la concurrence accompagne et protège le bon développement des marchés de ces produits. Les règles de concurrence protégent aussi bien la liberté de la concurrence que les intérêts individuels des opérateurs sur ces marchés. La sauvegarde de la liberté de la concurrence est assurée notamment par la sanction de certaines stratégies, adoptées par les laboratoires innovants, qui découragent ou retardent indûment l’entrée des génériques sur le marché. Les intérêts individuels des opérateurs sont préservés notamment par la possibilité d’agir en concurrence déloyale. L’application des règles de concurrence n’est cependant pas aisée et suscite bien des interrogations. L’éventuelle application des règles communautaires relatives aux aides d’Etat à certaines mesures favorisant les génériques au détriment des princeps ou encore la problématique de l’équilibre entre les règles de concurrence et celles de propriété industrielle sont autant de questions qui seront tranchées par les autorités et les juridictions dans les mois et années à venir. Dans les relations entre les médicaments génériques et le droit de la concurrence, les premiers ont aussi un rôle à jouer car ils contribuent non seulement à l’élargissement du champ d’application de ce droit mais également à son évolution à travers notamment l’identification de nouvelles pratiques abusives.

Türk Ticaret Kanunu'nda, ultra vires doktrininin etkisiyle, ticaret şirketlerinin ehliyetlerinin işletme konusuyla sınırlandırılması ölçütüne yer verilmiştir. Buna göre TTK.'nun 137. maddesinde ticaret şirketlerinin ehliyetinin işletme konusu çevresiyle sınırlı olduğu kabul edilmiştir. Anonim şirketlerin ehliyeti de TTK. m. 137 kapsamında işletme konusu çevresiyle sınırlandırılmıştır.İşletme konusu, ana sözleşmede yer alan ve şirketin faaliyet göstereceği iş alanlarını somut olarak ortaya koyan bir kavramdır. Sınırlı ehliyet ilkesinin sakıncalarını gidermek amacıyla işletme konusu kavramını geniş yorumlamak ve işletme konusu kapsamındaki faaliyetleri kolaylaştırmak adına yapılan işlem ve faaliyetleri işletme konusundan saymak gerekmektedir.Anonim şirketlerin ehliyetlerinin kapsam ve sınırları, anonim şirket temsilcilerinin yetkilerinin kapsam ve sınırlarını belirlemesi bakımından da önem taşımaktadır. Anonim şirketin ehliyetinin ve buna bağlı olarak temsilcilerinin yetkilerinin kapsam ve sınırlarının belirlenmesi, anonim şirket ortaklarının, alacaklılarının ve kamu menfaatinin korunması amacına da hizmet etmektedir.Ticaret şirketlerinin ve buna bağlı olarak anonim şirketlerin ehliyet dışı işlemleri, öğretide yer alan baskın görüşe göre yok hükmündedir. Ehliyet dışı yapılan işlemin yok hükmünde kabul edilmesi, bu işlemin hiç doğmadığı ve sonradan onay vermekle bu işleme geçerlilik kazandırılamayacağı anlamındadır.Ticaret şirketlerinin ve dolayısıyla anonim şirketlerin ehliyetinin işletme konusu çevresi ile sınırlandırılması ultra vires doktrini olarak ifade edilmektedir. Ultra vires doktrini İngiliz hukuku kaynaklı olup, şirketler hukuku bakımından şirketlerin hukuki ehliyetinin ana sözleşmelerinde yazılı olan konularıyla sınırlandırılması temeline dayanmaktadır. Günümüzde ultra vires doktrini terk edilmiştir. Nitekim Türk Ticaret Kanunu Tasarısı'nın ticaret şirketlerinin ehliyetini düzenleyen 125. maddesinde ultra vires doktrininin yansıması olan işletme konusu çevresiyle sınırlı ehliyet ilkesine yer verilmemiş olup ultra vires doktrininin yarattığı sakıncaları önlemek adına olumlu bir adım atılmıştır. [...] The rule of limited capacity of companies in the frame of the objects clause, was given a place in the Turkish Commercial Code with effect of ultra vires doctrine. According to this, Article 137 of the Turkish Commercial Code stipulates that capacity of companies are limited in frame of the objects clause of the companies. Capacity of incorporated companies are also limited in frame of the objects clause according to Article 137 of the Turkish Commercial Code.Objects clause is a concept which takes place in the memorandum and which shows scope of the company. In order to remove inconveniences of principle of limited capacity, the transactions and activities made for widely interpreting the concept of objects clause and facilitating the activities in the cover of objects clause, are assumed in the frame of objects clause.Contents and limits of capacity of incorporated companies are significant with regard to defining contents and limits of power of directors of incorporated companies. Defining contents and limits of capacity of incorporated companies and whereupon defining content and limits of power of directors also serve the purpose of protecting share holders and creditors of incorporated companies and public interest Companies? transactions and whereupon incorporated companies? transactions, which are out of capacity are nul and void according to the dominant idea in the doctrine. Assuming the transactions that exceed the capacity of company as nul and void means that this transactions were never made and that further approving such transaction would not make it valid. Limited capacity of companies and whereupon of incorporated companies in frame of objects clause is called ultra vires doctrine. Ultra vires doctrine is of English Law origin and based on the limitation of capacity of the companies by the objects clause of the memorandum, with regard to the law of companies. Today, ultra vires doctrine is relinquished. As a matter of fact, Article 125 of the Scheme of Turkish Commercial Code regulating capacity of the companies did not give place the limited capacity principle which is a reflection of the ultra vires doctrine and took an important step in order to avoid the drawbacks of ultra vires doctrine.

L’opposabilité de la réserve de propriété à la masse est une innovation du droit des entreprises en difficulté applicable dans l’espace juridique OHADA. Le créancier bénéficiaire est-il entièrement protégé contre la défaillance de son débiteur? Au premier abord, on pourrait souscrire à la thèse de la protection absolue pour plusieurs raisons: le créancier réservataire a le droit de revendiquer son bien et, en cas de revente ou de destruction, le prix de revente ou l’indemnité d’assurance rentre dans son patrimoine par le mécanisme de la subrogation réelle. Mais une analyse approfondie met en évidence la relativité de la protection du créancier: la revendication est subordonnée à l’existence du bien en nature dans le patrimoine du débiteur. Le changement de nature juridique de l’outillage professionnel - dû aux nécessités pratiques d’utilisation- et la fongibilité des marchandises, sont susceptibles de paralyser l’action en revendication. La prise en compte de la dimension économique de la clause de réserve de propriété conduirait à l’élargissement de l’assiette de la revendication.

My main theoretical contention is that status hierarchies provide a source of guidance to firms for resolving disputes. A status hierarchy implies a system of deference rules among firms. When disputes arise, deference rules can provide a basis for shared expectations and protocols of conduct about how technical ambiguities should be resolved. In many contexts, technical merit is difficult to assess. However, deference rules can operate as social conventions to which firms default, helping to align potentially incompatible expectations. Within this general framework, my dissertation examines how competitors in the semiconductor industry manage uncertain and frequently overlapping patent rights. In practice, patent rights are highly imperfect legal instruments when it comes to demarcating each firm's contributions to innovation in the industry. Patent disputes arise because of the ambiguity this creates about how much of the collective market returns to innovation each firm is entitled to receive. Despite the prolific patenting and propensity for disputes, the industry has remarkably not ground to a halt from runaway litigation. Litigation events, while significant, are rare. I suggest that this degree of order is, at least partly, attributable to status processes. Status can operate as a stabilizing force in the market, helping to generate orderly competition in the face of disputes. To examine whether this is the case in the semiconductor industry, I theorize that disputes are less easily resolved when the parties involved face greater status ambiguity, i.e. are less clearly differentiated from one another in status. Under status ambiguity, deference rules lose the rule-like, universal quality that makes them persuasive in resolving disputes. This has two consequences. First, firms facing low status ambiguity are less likely to be involved in patent litigation than are firms facing high status ambiguity. Patent litigation events represent failures to resolve patent disputes out of court. Second, firms facing low status ambiguity increase their product line sizes more than do firms facing high status ambiguity. The threat of difficult-to-resolve patent disputes represents a cost that can deter firms from bringing products to market.

Menkul kıymetleştirme düzenli nakit akışı sağlayan alacakların likit hale getirilmesi esasına dayanan bir finansman yöntemidir. Bu yöntemde, finansman ihtiyacı içinde olan şirket, düzenli nakit akışı sağlayan alacaklarını özel amaçlı kuruluşa devreder. Alacakları devralan özel amaçlı kuruluş, bu alacakları karşılık göstererek menkul kıymet ihraç eder. Menkul kıymeti satın alan yatırımcılara, vadesi geldiğinde anapara ve faiz ödemeleri, havuzdaki alacaklardan sağlanan gelirlerle yapılır. Böylece, alacakların ilk sahibi olan kaynak şirket, alacaklarının vadesini beklemeden nakit ihtiyacını gidermiş olurken, ihraç edilen menkul kıymeti satın alan yatırımcılar da, güvenilirliği yüksek ve şirketin risklerinden arındırılmış bir alacaklar topluluğunun güvencesi altında sağlam bir yatırım yapmış olurlar.5582 sayılı Kanunun temelinde de, menkul kıymetleştirme yöntemi kullanılarak, konut finansmanı sisteminin ikincil piyasa ayağını oluşturma düşüncesi vardır. Bu kapsamda, ipotekli konut kredilerinin menkul kıymetleştirilmesi sonucunda ihraç edilecek ipotek teminatlı menkul kıymetler ve ipoteğe dayalı menkul kıymetler düzenlenmiştir. İpotek teminatlı menkul kıymetler bir bilanço içi menkul kıymetleştirme özelliği gösterirken, ipoteğe dayalı menkul kıymetler bilanço dışı menkul kıymetleştirme niteliğine sahiptir. Her iki menkul kıymet türünde de, menkul kıymet sahiplerinin korunmasına azami şekilde özen gösterilmiş ve her durumda menkul kıymet sahiplerinin alacaklarını almalarına öncelik verilmiştir. İflasın teminat varlıklara menfi bir etkisinin olması her iki menkul kıymet türünde kanun hükmüyle engellenmiş, gerek teminat havuzu gerek fon portföyü dokunulmaz bir statüye kavuşturulmuştur.Aynı Kanunda, varlık teminatlı menkul kıymetler ve varlığa dayalı menkul kıymetler yoluyla, ipotekli konut kredileri dışındaki alacak çeşitlerinin de menkul kıymetleştirilmesi kabul edilmiştir.Sonuç olarak, menkul kıymetleştirme günümüzün vazgeçilmez finansman metotlarından biridir. Ancak menkul kıymetleştirmeden beklenen faydaların sağlanabilmesi, ana prensiplerine riayet edilerek uygulanmasına bağlıdır. Securitization is a method based on liquidation of receivables enabling regular cash flow. In this method, the company in need of financing transfers such receivables to special purpose vehicle. The special purpose vehicle which take over the receivables issues securities by assuring them. On due the capital and interest payments to the investors purchasing securities are made by the income acquired from the receivables in pool. Therefore, while the company, the originator of receivables, solve the problem of liquidity without waiting for the receivables?s due, the investors make a safe invesment under the assurance of a community of receivables that is highly secure and free of credit risk.On the basis of the Law 5582, there?s also the idea of forming the secondary part of housing finance system by using securitization method. Within this framework, mortgage covered bonds and mortgage backed securities have been regulated, both of which are issued as a result of securitization of residential mortgage loans. Mortgage covered bonds display a characteristic of on-balance sheet, while mortgage backed securities have off-balance sheet property.In both types of securities, utmost great pains to protect securities owners is taken and that securities owners are satisfied under any circumstances is of high priority. Bankruptcy?s negative effect on cover assets is impeded with a law article, thus both cover pool and fund portfolio acquire an immune statute.In the same Law, other types of receivables except residential mortgage loans might be securitised is acknowledged through asset covered bonds and asset backed securities.Consequently, today, securitization is one of indispensible way of financing. However, that expected benefits from securitization can be obtained is possible provided that it is performed with respect to main principles.