Bibliographie sélective OHADA

Cette étude explore les contours et les tensions de l'optimisation fiscale dans un monde globalisé et numérisé, à travers le prisme des groupes de sociétés. En retraçant l'histoire de l'impôt, elle met en lumière les transformations profondes du système fiscal mondial, où les stratégies fiscales transfrontalières se sont progressivement développées, en dehors des prévisions des législations nationales. Bien qu'enraciné dans le principe fondamental de la liberté de choisir la voie fiscale la moins imposée, l'optimisation fiscale a évolué en réponse aux mutations économiques, juridiques et technologiques, donnant lieu à des pratiques parfois controversées qui se situent aux frontières de la légalité et de l'éthique. À l'intersection du droit, de l'économie et de la politique fiscale, l'optimisation fiscale dépasse le simple objectif de réduction de la charge fiscale : elle reflète un processus global où la mobilité des capitaux et des actifs immatériels perturbe les règles fiscales classiques. Bien que souvent conformes à la législation, ces pratiques d'optimisation fiscale dites « agressives » perturbent l'équilibre des systèmes fiscaux mondiaux, contribuant à un phénomène préoccupant : l'érosion de la base d'imposition et le transfert de bénéfices vers des juridictions à faible fiscalité. Cette dérive a mis en évidence les défaillances des systèmes fiscaux nationaux, incapables de suivre le rythme des mutations économiques et de réguler efficacement les pratiques des multinationales. En déconstruisant les mécanismes sous-jacents de l'optimisation fiscale agressive, cette recherche invite à une critique constructive de l'arsenal législatif actuel. Elle souligne l'urgence de repenser les instruments fiscaux dans un contexte où la mobilité du capital et des actifs immatériels redéfinit les règles du jeu économique et de restaurer un équilibre entre les exigences d'efficacité économique des multinationales et la nécessité de garantir une justice fiscale à la hauteur des enjeux mondiaux

L'associé salarié est aujourd'hui une figure répandue dans le paysage juridique, en dépit d'une contradiction évidente : il est à la fois propriétaire du capital et subordonné à la société qui l'emploie. Cette antinomie apparente et les interrogations qui en découlent apparaissent, pourtant, majoritairement passées sous silence. Le cumul des qualités d'associé et de salarié est ainsi admis par principe, notamment depuis l'avènement des dispositifs légaux d'actionnariat salarié.Ce silence nourrit l'opportunité d'une étude approfondie de la figure de l'associé salarié. Une analyse miroir du droit des sociétés et du droit du travail est à même de vérifier la réelle compatibilité de ces qualités, tant au niveau de la licéité du cumul que des règles qui lui sont applicables. La proposition est la suivante : se plonger dans l'analyse chronologique du cumul des qualités d'associé et de salarié, de sa naissance à sa disparition, par une étude combinée du droit du travail et du droit des sociétés.En ressort une compatibilité relative des qualités tenant davantage à l'influence du droit du travail que du droit des sociétés. Ce constat ne doit cependant pas minimiser les influences réciproques des deux branches du droit. Contrairement au postulat qui semble suivi par une majorité d'auteurs, l'associé salarié n'est pas juste un salarié particulier : il est également un associé singulier. The employee shareholder is now a commonplace figure, despite a major contradiction: he is both owner of the capital and subordinate to the company that employs him. This apparent conflict and the questions it raises are largely ignored. The dual status of shareholder and employee is accepted as a matter of principle, particularly since the advent of legal employee share ownership schemes.This silence provides an opportunity for a study of the situation of the employee shareholder. A mirror analysis of company law and labour law is able to study the real compatibility of these qualities, simultaneously of the lawfulness of the combination and the rules applicable to it. The proposal is: to analyse in chronological order the dual status of shareholder and employee, from its inception to its demise, by a combined study of labour law and company law.A relative compatibility of these roles emerges. It is due more to the influence of labour law than company law. However, this observation should not minimise the reciprocal influences of the two branches. Contrary to the assumption that seems to be followed by some authors, the employee shareholder is not just a particular employee: he is also a singular shareholder.

Cette thèse s'intéresse à l'histoire de la clause générale de responsabilité en droit français et à son impact sur les rapports entre les régimes de responsabilité délictuelle et contractuelle. La généralité de la clause entraîne sa nécessaire subsidiarité par rapport aux règles de la responsabilité contractuelle, dans un rapport qui rappelle celui entre le droit commun et le droit spécial. Il s'ensuit que la responsabilité délictuelle doit être exclue du contrat, et que cette exclusion est d'autant plus forte et définitive que l'on se rapproche du cœur du contrat et de la fonction propre de la responsabilité contractuelle, à savoir la satisfaction par équivalent du créancier lésé. Cette subsidiarité est également à l'origine de la présence de la clause générale de responsabilité tout autour du contrat, pour régir les marges du contrat, les situations para-contractuelles. Si la nature de la responsabilité dans ces marges ne sera plus débattue, ses effets devront être tempérés pour s'adapter à la présence du contrat.

This thesis critically analyses Uganda’s bilateral investment treaty (BIT) system to determine its compatibility with sustainable development imperatives and proposes a new model BIT that aligns with Uganda’s evolving development priorities. Recognising the country’s reliance on foreign direct investment (FDI) for economic growth, this study interrogates the extent to which Uganda’s current BITs—many of which were concluded during earlier policymaking eras—expose the country to legal, economic, and regulatory risks. These include susceptibility to investor–state dispute settlement (ISDS) claims, constraints on the host state’s right to regulate, and a lack of provisions promoting environmental, social, and developmental objectives. Through doctrinal and comparative legal analysis, the study traces the historical evolution of international investment law (IIL), critiques the limitations of Uganda’s domestic and treaty-based FDI frameworks, and identifies substantive and structural weaknesses in Uganda’s in-force and model BITs. The analysis also considers international reform efforts and best practices from new-generation investment agreements, including the AfCFTA Protocol on Investment, the Investment Facilitation for Development (IFD) Agreement, and the SADC and EAC Model BITs. Particular attention is paid to the South African BIT reform experience as a comparator for Uganda’s reform journey. The study finds that Uganda’s BIT system is outdated, overly protective of investors, and poorly aligned with its sustainable development goals (SDGs). It recommends terminating unratified and problematic BITs, renegotiating existing ones, and adopting a new model BIT that balances investor protection with Uganda’s regulatory autonomy and sustainable development objectives. To this end, a draft model BIT is proposed as an annex to guide future treaty negotiations and reform Uganda’s investment regime in line with contemporary global standards and regional aspirations.

This study interrogates the intersection of climate justice and litigation in the South African context. It addresses the urgent need for legal methods to address the disproportionate impact of climate change on marginalised communities. As climate change has become one of the greatest global challenges, marginalised communities most keenly feel its impacts, particularly those historically disadvantaged by socioeconomic inequalities rooted in apartheid. What follows is a critical examination of the most important international climate frameworks, in particular the United Nations Framework Convention on Climate Change (hereinafter UNFCCC) and the Paris Agreement, which have shaped the global discourse on climate change. The increasing recognition of the rights of historically marginalised and vulnerable communities underscores the potential role of climate litigation in achieving climate justice for all by holding both government and corporations accountable for their actions and lack thereof in mitigating climate change. The study examines the South African legal framework and recognises its progressive constitution that guarantees environmental rights. On the other hand, the study highlights significant barriers to effective climate action, particularly for the country’s most vulnerable, poor and marginalised populations, who often lack access to legal resources and skills needed for climate action. Using decided climate cases such as Earthlife Africa v. Minister of Environment, the study highlights the problems that plaintiffs often face when it comes to proving causation and the need for expert evidence in such litigation. Finally, the study concludes that while climate litigation offer opportunities for climate justice, the challenges identified need to be addressed to ensure the effectiveness of climate processes in achieving climate justice. The study therefore makes recommendations for strengthening legal aid, promoting public climate litigation and improving community capacity. By implementing these recommendations, climate justice will be achieved so that South Africa can effectively utilise climate litigation to demand climate justice for both current and future generations.

The Financial Action Task Force (FATF) is a watchdog established to counter the abuse of the financial system by criminals for money laundering, the financing acts of terrorists and proliferation financing. For the FATF to achieve its mandate, it came up with a set of global standards in the form of Recommendations. The Recommendations seek to mitigate the risks of money laundering and terrorist financing and to assess whether FATF member countries are taking effective action to combat money laundering and terrorist financing. South Africa is a member of the FATF and therefore, is obliged to comply with the standards set to combat money laundering and terrorist financing and proliferation. The FATF uses assessments done through peer mutual evaluations. In other words, FATF members assess one another’s anti-money laundering and counter-terrorism financing (AML/CTF) regulatory frameworks for compliance with FATF’s standards. Following the FATF's assessment in the years 2003, 2009 and 2018, South Africa’s AML/CTF regulatory framework was found to be weak leading to greylisting in 2023. The greylisting of South Africa follows the findings of strategic deficiencies in the country’s implementation of the FATF AML/CFT standards. Greylisting by the FATF carries various economic and reputational implications for South Africa such as increased scrutiny from international partners resulting in increased compliance costs for financial institutions, an estimated reduction in South Africa’s gross domestic product (GDP) and a decrease in foreign direct investment (FDI). Since the greylisting, South Africa has embarked on a legislative and regulatory journey to address the shortcomings with a view to be taken off the greylist. This dissertation provides a detailed analysis of the FATF standards, evaluates South Africa's legislative and institutional responses in the form of the Prevention of Organised Crime Act 121 of 1998, Financial Intelligence Centre Act 38 of 2001 and the Protection of Constitutional Democracy Against Terrorist and Related Activities Act 33 of 2004, and assess their effectiveness in addressing the identified deficiencies. Recommendations are suggested to assist in fortifying South Africa’s AML/CTF regulatory framework.

Environmental, social and governance (ESG) issues have gained prominence in recent years. Companies have come to understand their role in the global economy and that their decisions cannot be based solely on profits. They are now required to have regard for the environment in which they operate, to be mindful of the social factors that affect their employees, customers and the community at large, and to ensure that their corporate governance complies with the standards set out in the Companies Act 71 of 2008 and the various King Reports. While ESG has become a buzz word in the corporate world, there is still much uncertainty among stakeholders about what they are required to do and what the reporting requirements, if any, are. Its implementation in South Africa is still in its infancy and there is much uncertainty about what ESG monitoring and compliance truly entail. A perfect illustration of this is the fact that the Johannesburg Stock Exchange (JSE) only published ESG disclosure guidelines for the first time in 2022. This means that until the guidelines were published, hundreds of companies in South Africa had been wondering aimlessly in the dark when it comes to ESG issues. To make matters worse, while environmental issues and corporate governance issues have received significant attention from scholars and legislators in South Africa alike, the "S" in ESG has received little attention. It is often treated as the undesirable stepchild that everyone conveniently forgets is part of the ESG family. The purpose of this study is to highlight the gaps in the existing ESG regulatory framework, which leads to gaps in the understanding and monitoring of the implementation of the social indicators of ESG. The study aims to firstly determine whether companies in South Africa have a proper understanding of the social framework of ESG and whether the current legal and/or regulatory framework in South Africa offers sufficient guidance to n organisations to ensure that they comply with and fully implement the social guidelines of the ESG framework.

The purpose of this thesis is to evaluate the impact of the Basel Accords on small indigenous banks in developing countries, with particular concentration on small Zambian banks. The problem statement intends to investigate whether implementing the three Basel Accords is conducive to the growth of small banks in Zambia. The study further aims to determine whether the present approach to legal regulation of small banks in Zambia is appropriate. The methodology is based on desk-bound research and examination of both primary sources and secondary sources of material such as books, journals, and relevant articles. The study is impacted by the dearth of secondary research work and the difficulty of getting information from sources like the Zambian central bank and other information centres. While Basel I and II seem to have stabilised the Zambian financial sector, the Basel III Accord appears to have impacted negatively on many small banks to the extent that they have been forced into merger and acquisition arrangements with larger foreign banks to fund their undercapitalised positions to survive. It also emerges that the Zambian financial system is strongly linked to the international global economy; regionalisation with organisations like SADC and COMESA being the first stages in the process. This situation is likely to introduce increased instability in the Zambian financial sector by making banks more vulnerable to the vagaries of the international financial markets. It is thus recommended that the Zambian central bank should be more proactive in lobbying for better conditions for small banks from the Basel Committee for Banking Supervision and other international financial regulatory bodies; it should also avoid “cutting and pasting” rules from other jurisdictions to avoid possible distortions in the banking sector. It should also encourage further development of primary and secondary markets in low-cost paper and provide small banks with long-term, low-interest loans to support their growth. The Bank of Zambia, the Zambian central bank, should consider establishing a separate Act financial services Act for small banks to better regulate them. The central bank should also seek out non-Basel Accord solutions for small banks including re-examining the positive aspects of the infant-industry argument. Lastly, it should introduce a formal system for classifying banks in Zambia. At the international level, it is suggested that the global standard-setting bodies should undergo radical reforms to ensure that they are in tandem with the problems that banks in developing countries face as well as allow them to have a say in global standard setting. It is recommended that global standard-setting bodies apply simpler rules for smaller banks. The impact of the Basel Accords on small indigenous banks in developing countries and Zambia, in particular, is important because of the role that small banks play in developing economies in growing small and medium-sized businesses that are often ignored by large foreign banks. It is also important that small banks are allowed to grow into large and medium-sized banks to effectively compete against foreign multinational banks. Institutions based on neoliberal ideals appear to only serve Western businesses’ interests despite their call for all countries to create a level playing field. Due to the dearth of empirical research, there are several gaps in the work that may provide opportunities for further research in this important area of the law.

The ongoing ISDS reform, under UNCITRAL Working Group III with a substantial input from the EU, has recently proposed for the establishment of a Multilateral Investment Court (MIC) with an appellate mechanism. Simultaneously, expedited arbitration procedures have gathered significant academic interest in the recent decades. While extensive literature exists on both the MIC development and expedited procedures, their intersection remains relatively unexplored. This dissertation bridges this research gap by analyzing how the best practices from different expedited procedures and EU treaties could be used to establish expedited MIC procedures. Adopting a doctrinal methodology, the research identifies the prominent models and trends in different expedited procedures, accesses their compatibility with the objectives of MIC, and finally proposes a suitable model to attain (cost and time) efficiency and consistency both for the first-tier and appellate proceedings in MIC. By doing so, the study contributes some recommendations for the development of expedited MIC procedures.

6102 sayılı Türk Ticaret Kanunu m. 531'de anonim şirketin özel sona erme hallerinden biri olarak haklı sebeplerle fesih düzenlenmiştir. Bu düzenleme ile 6762 sayılı Türk Ticaret Kanunu döneminde anonim şirketin haklı sebeple feshinin mümkün olup olmadığı yönündeki tartışmalar sona ermiş ve anonim şirketin haklı sebeple feshi kurumu hukukumuza kazandırılmıştır. Anonim şirketin haklı sebeple feshi, haklı sebeplerin varlığı durumunda, sermayenin en az onda birini ve halka açık şirketlerde yirmide birini temsil eden pay sahipleri tarafından istenebilir. Anonim şirketin haklı sebeple feshi davası şirket merkezinin bulunduğu yer asliye ticaret mahkemesinde açılır. Kanunda anonim şirketin haklı sebeple feshinde haklı sebep kavramı tanımlanmamış ve haklı sebep teşkil edebilecek durumlara örnek gösterilmemiştir. Kanun gerekçesinde bu kavramın niteliklerinin gösterilmesinin ve tanımlanmasının yargı kararları ve doktrine bırakıldığı belirtilmiştir. İleri sürülen sebeplerin haklı sebep olarak kabul edilip edilmemesi mahkemenin takdirindedir. Yargılama sonucunda mahkemenin şirketin feshine, davacı pay sahiplerinin paylarının değerinin ödenerek şirketten çıkarılmasına veya uygun düşen ve kabul edilebilir diğer bir çözüme karar verme yetkisi bulunmaktadır. Çalışmamız kapsamında anonim şirketin haklı sebeple feshinde haklı sebep teşkil edebilecek durumlar incelenmiştir. Bu inceleme yapılırken kanun metni ve gerekçesi, doktrinde ileri sürülen görüşler ve yargı kararları ile çalışmamız desteklenmiştir. Article 531 of the Turkish Commercial Code No. 6102 regulates the dissolution of a joint stock company for just cause as one of its special grounds for termination. With the introduction of this provision, the debates regarding whether the dissolution of a joint stock company for just cause was possible under the period of the Turkish Commercial Code No. 6762 have been resolved, and the institution of dissolution of a joint stock company for just cause has been incorporated into our legal system. The dissolution of a joint stock company for just cause may be requested by shareholders representing at least one-tenth of the capital, or one-twentieth in publicly traded companies, in the presence of just causes. The lawsuit for the dissolution of a joint stock company for just cause is filed in the commercial court where the company's head office is located. The law does not define the concept of "just cause" in the context of the dissolution of a joint stock company, nor does it provide examples of situations that might constitute just cause. According to the legislative intent, the determination and definition of the characteristics of this concept are left to judicial decisions and legal doctrine. Whether the reasons presented are accepted as just cause is at the discretion of the court. Following the trial, the court has the authority to decide on the dissolution of the company, the payment of the value of the shares to the plaintiff shareholders in exchange for their exit from the company, or another suitable and acceptable solution. This study examines situations that may constitute just cause for the dissolution of a joint stock company for just cause. In this analysis, the text and rationale of the law, views expressed in legal doctrine and judicial decisions have been taken into account.

Dijitalleşmenin hız kazandığı ve tüketici davranışlarının dönüşüme uğradığı günümüz e-ticaret ortamında, özellikle Covid-19 pandemisi sonrası çevrimiçi alışverişin yaygınlaşması sürdürülebilir lojistik uygulamalarının önemini artırmıştır. Artan sipariş hacmi, çevresel etkiler, karbon salımı ve teslimat sürelerine ilişkin beklentiler; daha verimli, esnek ve çevre dostu teslimat çözümlerine olan ihtiyacı gündeme getirmiştir. Bu bağlamda ev dışında teslimat gibi alternatif lojistik hizmetler ile sosyal, çevresel ve ekonomik sürdürülebilirlik yaklaşımları, tüketici davranışlarını etkileme potansiyeli taşıyan önemli değişkenler olarak öne çıkmaktadır. Bu doğrultuda tezin amacı, sürdürülebilir tedarik zinciri uygulamaları ile ev dışında teslimat modellerinin, e-memnuniyet, e-sadakat ve ödeme isteği üzerindeki etkilerini tüketiciler üzerinden incelemektir. Araştırma, açıklayıcı sıralı karma yöntem stratejisi ile yürütülmüştür. İlk aşamada 300'ü aşkın tüketiciden anket yoluyla nicel veriler toplanmış, ardından ikinci aşamada 27 katılımcı ile yapılan yarı yapılandırılmış görüşmeler aracılığıyla nitel veriler elde edilmiştir. Nicel veriler yapısal eşitlik modellemesiyle, nitel veriler ise tematik analiz yöntemiyle değerlendirilmiştir. Bulgular, özellikle sosyal ve çevresel sürdürülebilirlik boyutlarının e-memnuniyet üzerinde ve ekonomik ve çevresel sürdürülebilirlik boyutlarının ise e-sadakat üzerinde anlamlı etkiler yarattığı yönündedir. Sürdürülebilirliğin üç boyutu da ödeme istekliliği üzerinde anlamlı ve pozitif bir etki yaratmamıştır. Ekonomik sürdürülebilirlik boyutu ise tüketiciler tarafından doğrudan algılanamadığı için memnuniyet üzerinde anlamlı bir etki göstermemiştir. Ev dışında teslimat uygulamalarının esneklik, zaman tasarrufu ve erişilebilirlik gibi avantajlar sunarak e-memnuniyeti ve ödeme isteğini artırdığını göstermektedir. Son olarak e-memnuniyetin, e-sadakati ve e-sadakatin, ödeme isteğini pozitif yönde anlamlı etkilediği sonucuna ulaşılmıştır. Bu tez, sürdürülebilir tedarik zinciri yönetimi, ev dışında teslimat ve e-ticarette tüketici memnuniyeti, tüketici sadakati ve ödeme isteğini bütüncül biçimde ele alan özgün bir model sunmaktadır. Sürdürülebilir tedarik zinciri uygulamaları ve ev dışında teslimat hizmetlerinin tüketici davranışları üzerindeki etkilerini açıklamak amacıyla Sosyal Kimlik Teorisi (SIT), Yeşil Tüketici Davranışı Yaklaşımı ve destekleyici olarak Yeniliğin Yayılımı Teorisi (YYT) çerçevesinde şekillenen kuramsal yapı, sürdürülebilir uygulamaların tüketicilerdeki karşılığını açıklamaya yardımcı olmuştur. Ayrıca bu çalışma, Türkiye örneğinde sürdürülebilir teslimat hizmetlerine yönelik farkındalık düzeyini ve bu hizmetlerin e-memnuniyet, e-sadakat ve ödeme davranışları üzerindeki etkilerini analiz ederek hem akademik literatüre hem de pratik lojistik ve pazarlama stratejilerine katkı sunması beklenmektedir. In today's rapidly evolving e-commerce landscape, shaped by accelerated digitalization and shifting consumer behaviors, the widespread adoption of online shopping - particularly in the aftermath of the Covid-19 pandemic - has amplified the significance of sustainable logistics practices. Increasing order volumes, environmental impacts, carbon emissions, and heightened expectations regarding delivery times have underscored the need for more efficient, flexible, and eco-friendly delivery solutions. In this context, out-of-home delivery services and the dimensions of social, environmental, and economic sustainability have emerged as key variables with the potential to influence consumer behavior. Accordingly, the purpose of this dissertation is to examine the effects of sustainable supply chain practices and out-of-home delivery models on e-satisfaction, e-loyalty, and willingness to pay, through the lens of consumer perceptions. The research adopts an explanatory sequential mixed-methods design. In the first phase, quantitative data were collected via a survey administered to over 300 consumers; in the second phase, qualitative data were obtained through semi-structured interviews conducted with 27 participants. The quantitative data were analyzed using structural equation modeling, while the qualitative data were evaluated through thematic analysis. The findings indicate that the social and environmental dimensions of sustainability have a significant impact on e-satisfaction, while the economic and environmental dimensions significantly influence e-loyalty. None of the three dimensions of sustainability were found to have a significant and positive effect on willingness to pay. The economic dimension of sustainability did not show a significant effect on satisfaction, likely because it is not directly perceived by consumers. Out-of-home delivery practices were found to enhance e-satisfaction and willingness to pay by offering advantages such as flexibility, time savings, and accessibility. Finally, the results revealed that e-satisfaction has a positive and significant effect on e-loyalty, and e-loyalty, in turn, significantly and positively affects willingness to pay. This study aims to develop an original and integrative model that examines sustainable supply chain management, out-of-home delivery, and key consumer outcomes in e-commerce, namely e-satisfaction, e-loyalty, and willingness to pay. Grounded in the Social Identity Theory (SIT), the Green Consumer Behavior Approach, and supported by the Diffusion of Innovations Theory (DOI), the proposed theoretical framework explains how sustainable supply chain practices and out-of-home delivery services shape consumer behavior. Moreover, by investigating the level of awareness of sustainable delivery services in the Turkish context and analyzing their effects on e-satisfaction, e-loyalty, and payment behavior, this research is expected to provide significant contributions to both academic literature and practical implications for logistics and marketing strategies.

Serbest piyasada önemli bir işleve sahip anonim şirketlerde, şirkete yeni sermaye sağlamak veya şirketteki mevcut pay sahiplerinin kontrolü elinde tutmak amacıyla imtiyazlı paylar oluşturulur. İmtiyazlı paylar (TTK m.478) ve imtiyazlı pay sahipleri özel kurulu (TTK m.454) ile şirketteki bazı paylara, diğer paylardan farklı ve üstün haklar, koruma mekanizmaları tanınmıştır. Bu çalışma kapsamında imtiyazlı paylar ve imtiyazlı pay sahipleri özel kurulu; 6102 sayılı Türk Ticaret Kanunu'ndaki (TTK) hükümler, mukayeseli hukuktaki düzenlemeler, öğreti görüşleri, Yargıtay kararları ve uygulamadaki sorunlar ele alınarak incelenmiştir. Konumuz ile ilgili tartışmalı hususlar, kanun ve yargı kararlarıyla netlik kazanması beklenen durumlar irdelenerek yeni bir bakış açısı kazandırmak amaçlanmıştır. Bu doğrultuda ''Anonim Şirketlerde İmtiyazlı Paylar ve İmtiyazlı Pay Sahipleri Özel Kurulu'' başlıklı tezimiz dört bölüm olarak hazırlanmıştır. ''İmtiyazlı Paylar'' başlıklı birinci bölümde, imtiyazlı pay kavramı, benzer kavramlar ve anonim şirketlere hakim olan ilkeler ile mukayese edilerek imtiyazlı pay ilkeleri çerçevesinde incelenmiştir. ''İmtiyazlı Pay Çeşitleri'' başlıklı ikinci bölümde, imtiyazlı pay çeşitleri incelenerek, bölümün ana omurgasını oluşturacak şekilde uygulamada en çok tartışılan hususlar olan, oy hakkında imtiyazlı paylar ve yönetim kurulunda temsil edilme hakkında imtiyazlı paylar irdelenmiştir. ''İmtiyazlı Pay Sahipleri Özel Kurulu'' başlıklı üçüncü bölümde imtiyazlı pay sahipleri özel kurulu kavramı, oluşturulma amacı, hukuki niteliği, mukayeseli hukukta imtiyazlı paylar ve imtiyazlı pay sahipleri özel kurulu, imtiyazlı pay sahipleri özel kurulunun toplanma şartları, toplanma süreci, toplanmasını gerektiren kararlar ve toplanmasına gerek olmayan durumlar ele alınarak incelenmiştir. ''İmtiyazlı Pay Sahipleri Özel Kurul Kararlarının Hukuki Etkisi, İptali ve Hükümsüzlüğü'' başlıklı dördüncü bölümde ise imtiyazlı pay sahipleri özel kurulu kararlarına karşı hukuki koruma mekanizmaları incelenmiştir. In joint-stock companies, which have an important function in the free market, privileged shares are created to provide new capital to the company or to maintain the control of the existing shareholders. In the Turkish Commercial Code No. 6102, privileged shares (TTK m. 478) and the special assembly of privileged shareholders (TTK m. 454) are regulated, granting certain shares in the company different and superior rights and protection mechanisms compared to other shares. With in the scope of this study, privileged shares and the special assembly of privileged shareholders have been examined by addressing the provisions of the Turkish Commercial Code No. 6102, comparative law regulations, doctrinal views, Supreme Court decisions, and practical issues. By examining the controversial issues related to our topic and the situations expected to gain clarity through laws and judicial decisions, it is aimed to provide a new perspective. In this context, our thesis titled "Special Shares and Special Shareholders in Joint-Stock Companies" has been prepared in four sections. In the first chapter titled "Preferred Shares," the concept of preferred shares was examined within the framework of preferred share principles by comparing it with similar concepts and the principles governing joint-stock companies. In the second section titled "Types of Preferred Shares," the various types of preferred shares are examined, focusing on the most debated issues in practice, namely, preferred shares with voting rights and preferred shares with representation on the board of directors, which form the main backbone of the section. In the third section titled "Special Assembly of Preferred Shareholders," the concept of the special assembly of preferred shareholders, its purpose of establishment, legal nature, preferred shares in comparative law, and the special assembly of preferred shareholders, the conditions for convening the special assembly of preferred shareholders, the process of convening, decisions requiring a meeting , and situations where a meeting is not necessary have been examined. In the fourth section titled "Legal Effect, Annulment, and Nullity of Preferred Shareholders Special Assembly Decisions," the legal protection mechanisms against the decisions of the preferred shareholders' special assembly are examined.

This thesis critically examines a much-debated issue in international law: the legitimacy of the Investor-State Dispute Settlement system (ISDS). The system was initially conceived to provide an alternate dispute resolution mechanism for the protection and promotion of foreign investment. In time, this objective has incited a discussion on the legitimacy of the system as the developed world has started to experience the role of host states. Since then, they have taken the lead in the reform process to achieve a balance between host state's and foreign investors' rights. To this effect, both the European Union (EU) and the Third Way Approaches to International Law (TWAIL) are for centralization of the system arguing its current problems emanate from its ad hoc and decentralized nature. Although both are aimed at system centralization, the paths they take to achieve it clearly differ. The EU seeks a permanent investment court by which ad hoc arbitration would give way to a more centralized framework. However, TWAIL advocates for a return to the pre-ISDS era, where national courts resolve investment disputes between foreign investors and states. The effectiveness of these two reform ideas in addressing the purported legitimacy concerns of the ISDS is critically examined in this thesis using Martti Koskenniemi's legal approach. Ultimately, it asserts that neither proposal is adequate to resolve the legitimacy issue of the system, as legitimacy can only be achieved by strengthening the principle of justice, which is feasible alone through a more decentralized structure.

Les communs sont des instruments de gestion des ressources très anciens - que l'on retrouve par exemple en France avec les communaux de la période féodale - qui, après avoir quasiment disparu du débat universitaire sont redevenus un sujet de premier plan grâce aux travaux d'Elinor Ostrom, avant d'être réinventés à l'aune des possibilités ouvertes par le numérique. En effet, on assiste actuellement à l'organisation et au développement de nombreux projets de communs numériques, Internet étant devenu le lieu de prédilection de la création collaborative, sans pour autant exclure de la démarche les rencontres physiques et organisations juridiques autour de ces projets. Par ailleurs, la multiplication de ces projets de communs numériques a conduit à un rapprochement avec le milieu du logiciel libre, du fait de leurs nombreux points communs. Ce rapprochement entre les communs numériques et les logiciels libres a mis en exergue la difficulté pour les projets numériques libres et open-source d'assurer leur pérennité économique sans altérer leur nature de communs.En effet, depuis l'origine, les logiciels libres - à l'instar de l'ensemble des œ œuvres libres - sont pensés comme la propriété collective des contributeurs, qui en fixent collectivement les règles de gouvernance, notamment par le recours à une licence libre. En cela, les logiciels libres sont pensés comme des communs numériques. Toutefois, ce n'est pas toujours le cas. Ainsi, si la gouvernance partagée et la propriété collective de la ressource constituent deux des trois caractéristiques des communs ; elles ne font pas partie des éléments de définition des logiciels libres. De fait, nombre de logiciels libres ne font pas l'objet d'une gouvernance partagée ou d'une propriété collective. Ainsi, ces différentes évolutions questionnent la viabilité dans le temps du modèle actuel du logiciel libre. De fait, si ces nouveaux instruments juridiques sont critiquables, et critiqués au sein de la communauté du libre et de l'open source, ils peuvent également être envisagés comme autant de raisons de s'interroger sur les outils juridiques à même de structurer un modèle économique permettant d'assurer la viabilité des logiciels libres tout en garantissant leur nature de communs numériques.

L’opération de fusion-absorption d’une personne morale est une question en soi difficilement appréhendée tant dans les effets qu’elles déploient que dans l’organisation d’une telle opération. Cette difficulté propre à la nature d’une telle opération prendra une allure tout autre lorsqu’une personne morale membre d’un conseil d’administration s’y trouve impliquer. Toutes les hypothèses pouvant être développées traduisent non seulement la diversité mais également la complexité d’un tel sujet. Si cette question telle qu’elle est évoquée, est révélatrice du caractère instrumental du droit des sociétés, force est de reconnaître que la résolution d’une telle problématique devrait se faire par la conciliation des caractéristiques propres au droit des fusions mais aussi en tenant compte des spécificités entourant la personne morale administrateur. La transmission universelle du patrimoine, la réorganisation des pouvoirs post-fusion, les droits des créanciers, le problème de la représentation de la personne morale dans la société absorbante, la gouvernance de la société administrée, l’intrusion d’une personne morale tierce, les questions de fusions internationales sont autant de questions soulevées par cette problématique. La solution de cette problématique commande une étude minutieuse des questions soulevées à l’aune du droit OHADA et du droit français.

Le développement des plateformes numériques au milieu des années 2000 s’est accompagné d’un intense débat juridique cherchant à déterminer la nature de l’activité exercée par ces nouveaux acteurs économiques. Ces derniers prétendent n’être que des intermédiaires. Mais qu’est-ce que cela peut-il bien signifier du point de vue du droit du travail ? Cette étude cherche à répondre à cette interrogation en proposant une théorie qui se veut générale, à même de resituer l’activité des plateformes numériques parmi les autres formes traditionnelles d’intermédiation que connaît déjà le droit du travail. Face au développement croissant de nouvelles techniques d’intermédiation, du portage salarial au CDI intérimaire en passant par le prêt de main-d’oeuvre auprès d’une jeune, petite ou moyenne entreprise ou encore par les plateformes numériques, cette théorie cherche à révéler la cohérence sous-jacente de phénomènes qui peuvent se présenter au premier abord comme répondant à des logiques distinctes. En proposant une représentation d’ensemble, la construction d’une telle théorie est l’occasion d’identifier une propriété fondamentale de tout schéma d’intermédiation : la multipolarité. Cela signifie simplement que ces montages contractuels mobilisent une pluralité d’acteurs. La multipolarité des schémas d’intermédiation est cependant saisie de manière très diverse par le droit du travail. Le cadre d’application des règles juridiques à partir desquelles ces formes de travail sont encadrées peut être tantôt bilatéral, tantôt multilatéral. Dans ce dernier cas de figure, en s’émancipant de la figure traditionnelle de l’employeur, le droit du travail prend en compte une pluralité d’acteurs indépendants les uns des autres pour appliquer une règle juridique à une situation de travail. Ainsi, en proposant une représentation d’ensemble des différentes formes d’intermédiation, la présente étude a donc vocation à révéler la diversité des modes d’application du droit du travail.

La blockchain à travers ses fonctions registres et smart contracts constitue un moteur de la confiance. Le registre blockchain, distribué sécurisé et sans autorité centrale, révolutionne la confiance. Le smart contract, adossé à une blockchain, auto-exécutant et inaltérable assure, lui, l'exécution automatique d'actions prédéfinies. Initialement conçus pour le secteur financier, le potentiel de cette technologie s’étend à la RSE en tant que support de la norme. Les smart social contracts seraient en mesure d’automatiser les processus liés à la RSE, tandis que le registre blockchain renforcerait la transparence et la traçabilité. Un cadre juridique clair reste cependant essentiel pour concilier innovation et protection des droits. Définir le rôle de la blockchain dans une démarche de RSE pourrait transformer les interactions des entreprises avec leurs parties prenantes, renforcer la confiance, la transparence, la réactivité et, plus largement, l’effectivité de norme sociétale.

La réforme du droit des contrats de 2016 a partiellement éludé la problématique de l’articulation entre les normes de droit commun et celles de droit spécial. Un article semble reprendre en substance l’adage specialia generalibus derogant. Mais cette nouvelle disposition énonce très peu ; et le peu qu’elle énonce ouvre sur des problèmes nouveaux. Le choix des contrats de distribution comme axe principal des recherches a été opéré afin de souligner les rapports nouveaux que le droit qui les régit entretient avec le droit commun, celui-ci reprenant désormais en considération la problématique des contrats structurellement déséquilibrés qui était autrefois propre aux droits spéciaux. L’étude chronologique de l’évolution de ces rapports permet de souligner les problèmes que soulève l’absence d’une règle détaillée d’articulation. Les juges se dirigent actuellement vers une relégation au second plan du droit commun ; au risque d’une marginalisation et d’un déficit dans la protection de la partie faible (le droit commun pouvant être devenu plus protecteur que le droit spécial). Il est proposé de confier au législateur le soin d’insérer une nouvelle règle d’articulation organisant les conflits entre le droit commun des contrats et le droit spécial des contrats de distribution. Inspirée du principe de faveur, cette nouvelle règle d’articulation serait insérée dans un livre dédié aux contrats de distribution au sein du Code de commerce.

Depuis que le droit traditionnel est pris en compte par le droit positif au Sénégal, leurs rapports ont toujours été organisés en fonction de l'opposition juridique qui sous-tend cette reconnaissance officielle. L'opposition juridique dont il est question est celle des caractère et contenu respectifs du droit traditionnel et du droit moderne au Sénégal. L'organisation de leurs rapports par le droit positif a ainsi toujours eu pour objectif de déterminer les sujets et objets de droit ou les situations juridiques auxquels chacun se rapporte. Néanmoins, le droit positif au Sénégal étant essentiellement un droit moderne, c'est historiquement en défaveur du droit traditionnel que l'opposition juridique s'est officiellement manifestée : l'on observe ainsi au cours de l'histoire de leurs rapports une réduction tendancielle du champ de la prise en compte officielle du droit traditionnel. Pour autant, le déclin de cette reconnaissance officielle n'a pas eu pour effet de priver le droit traditionnel d'existence au Sénégal ; il trouve à y exister de manière informelle, c'est-à-dire en dehors du cadre strictement fixé par le droit positif. Cette existence informelle tient au fait que le droit traditionnel au Sénégal est essentiellement d'origine extraétatique et que, sur ce plan, il parvient à prospérer en raison des croyances et conceptions de la vie sociale qui le fondent et des autorités traditionnelles extraétatiques qui les portent. En tout état de cause, avec le déclin de la reconnaissance officielle du droit traditionnel au Sénégal, c'est le primat du droit moderne dans le droit positif qui y a été affirmé. Mais ce primat est en réalité précaire dans la mesure où l'existence informelle du droit traditionnel fait obstacle à la pleine effectivité du droit positif dans son application.

La Juridiction unifiée du brevet (JUB), une nouvelle juridiction internationale spécialisée dans le contentieux des brevets européens, est soumise au respect du droit de l’Union européenne. Ce dernier, toutefois, demeure éparpillé et incomplet en matière de la procédure civile. La question du rôle effectif de la CJUE dans l’interprétation des règles procédurales de la JUB représente un intérêt majeur. Or, l’analyse approfondie des règles européennes et celles propres à la JUB conduisent au constat que ce rôle demeure à ce jour limité. L’absence de renforcement du rôle de la CJUE conduit à un risque de l’incohérence du droit de l’UE, de son application non uniforme ainsi que, de point de vue stratégique, à un forum shopping prononcé réduisant l’attractivité de la nouvelle juridiction spécialisée. Pour remédier à cette situation, la thèse suggère une série des propositions visant à renforcer le rôle de la CJUE en la matière, tantôt à travers des instruments horizontaux que spéciaux.