Bibliographie sélective OHADA

Dans le cadre de l’internationalisation puis de la mondialisation de la sphère économique et financière, les paradis fiscaux se sont développés tout au long du XXe siècle. Emergent à l’abri de la cage de l’Etat-Nation, ce phénomène de déconnexion de la sphère résidente de la sphère d’activité économique effective, a donné lieu à l’émergence de centres offshore, de manière embryonnaire durant la première moitié du XXe siècle, puis à une échelle industrielle sur l’ensemble des secteurs de l’activité économique à partir des années 1950. Les observateurs et les acteurs politiques des pays industrialisés se sont progressivement saisi du sujet dans le cadre de l’appréhension des effets dommageables de la concurrence fiscale internationale. Les difficultés rencontrées dans la lutte engagée à différentes échelles contre ces territoires traduisent l’ambiguïté des relations qu’entretiennent les grands pays industrialisés avec la sphère offshore.

L’imposition sur le revenu en République de Guinée héritée du système fiscal français, constitue l’un des éléments importants de la structure fiscale guinéenne. Mais paradoxalement, cette imposition, par rapport à la TVA, reste de nos jours très peu rentable au budget de l’Etat. Or, le potentiel fiscal autant vaste, prenant en compte les revenus provenant des activités commerciales, industrielles, artisanales, agricoles, professionnelles, etc., réalisées par les contribuables y existe ; mais non encore « judicieusement exploité ». En effet, parler d’imposition sur le revenu revient à se pencher aussitôt sur les deux dimensions fondamentales qui sous-tendent cette notion : l’impôt sur le revenu (IR) des particuliers et l’impôt sur le revenu des entreprises ou sociétés dont les enjeux contributifs caractérisant véritablement la problématique de cette imposition s’enchevêtre dans une série de réalités complexes d’ordres politique, socio-économique, environnemental, juridique, etc., différentes d’un pays à un autre et d’une communauté à une autre.Le but ultime visé par cette thèse est de faire un constat diagnostic pertinent afin de retracer les causes et les effets de la faible part de l’imposition sur le revenu dans les recettes fiscales intérieures et de proposer des solutions efficaces en vue d’améliorer la rentabilité de l’IR et de l’impôt sur les bénéfices des sociétés qui impacterait tant soit peu la performance des services du fisc, du budget de l’Etat, de l’économie nationale et du système fiscal en République de Guinée.

La préservation de la bonne santé du secteur bancaire a toujours été au cœur des préoccupations de la profession bancaire mondiale. La lutte contre le blanchiment des capitaux constitue un moyen pour les banquiers de préserver cette santé. En effet, les banques camerounaises et françaises bien qu’assujetties à la lutte contre le blanchiment des capitaux, ont plus d’un intérêt à mettre en œuvre le dispositif préventif anti-blanchiment. D’une part, au niveau organisationnel, les banques camerounaises et françaises se sont dotées d’un service anti-blanchiment et de dispositifs informatiques qui veillent à stopper leur utilisation à des fins de blanchiment de capitaux. Au plan fonctionnel, les obligations de vigilance imposées aux banques au titre de la lutte contre le blanchiment des capitaux rejoignent et renforcent les règles bancaires déjà instaurées en vue d’une saine pratique des activités bancaires. Cependant, le dispositif préventif anti-blanchiment n’a pas été bien accueilli au sein de la profession bancaire. Pour cause, celui-ci s’attaquait à des principes chers à la profession bancaire notamment, le secret bancaire et le devoir de non-ingérence. De même, la mise en œuvre du dispositif a fait naître de nouvelles obligations dont la violation fait l’objet de sanctions.

Avec les orientations prises en 2002 par la Commission Bancaire de l’Afrique Centrale (COBAC) en vue de développer les activités microfinancières, le métier de la microfinance s’est transformé dans sa forme organisationnelle (en passant de l’informel au formel) mais aussi dans sa relation avec son environnement. L’observation du terrain met en lumière que cette perspective est largement déterminée par la coopération entre les très petites entreprises (TPE) et les établissements de microfinance (EMF) dont les pratiques managériales sont soumises à l’épreuve de la réglementation. A ce titre, la réglementation conditionne les pratiques des acteurs, et donc devrait contribuer au développement du marché et assurer la pérennité des EMF et TPE à travers leur coopération. Par rapport à ce qui précède, quels enseignements peut-on tirer de l’expérience gabonaise afin de générer une meilleure compréhension du problème de l’impact de la réglementation sur les acteurs du marché de la microfinance? Ce travail révèle qu’en environnement institutionnalisé, les EMF sont partagés entre deux attitudes : financière ou sociale. Il fait apparaître que plusieurs TPE, porteuses de projets, n’arrivent pas à bénéficier de l’offre du marché microfinancier. Ce paradoxe nous amène alors à interroger les différents comportements que la réglementation du marché de la microfinance traduit et induit. Nous avançons que ces comportements, de même que leur interaction, agissent sur la coordination des acteurs, c'est-à-dire sur la manière dont les EMF et les TPE sont gérés, ainsi que sur la coopération EMF/TPE. Ce travail participe ainsi à une meilleure compréhension du marché de la microfinance au Gabon. With the direction taken in 2002 by the Banking Commission of Central Africa (COBAC) to develop microfinance activities, the business of microfinance has turned in its organizational form (moving from informal to formal), but also its relationship to its environment. Our field observation shows that this perspective is largely determined by the cooperation between the very small enterprises (VSE) and microfinance institutions (MFIs) whose management practices are put to the test of regulations. As such, the regulation affects the behavior of actors and thus should contribute to market development and the sustainability of MFIs and VSE through their cooperation. Compared to the above, what lessons can be learned from the Gabonese experience to generate a better understanding of the problem of the impact of regulation on the market of microfinance? We show that in an institutionalized environment, EMF have two options: a financial attitude and a social attitude. We show that many small businesses, with projects, are unable to benefit from the offer of the microfinance market. This paradox then leads us to question the different behaviors that the regulation of the microfinance market translated and induced. We induce that these behaviors as well as their interaction affect the internal organization of tasks (coordination) of the actors, that is to say on how EMF and VSE are managed, as well as the cooperation between EMF and VSE. This work opens up new areas of understanding of the microfinance market in Gabon.

This seminar paper considers whether OHADA - an experiment in unifying business law in African countries - has been a success. Following a prologue that explains the origins of the paper, the first part of the paper sets out basic information about the Organisation pour l’Harmonisation du Droit des Affaires en Afrique (“Organization for the Harmonization of Business Law in Africa,” known by the acronym OHADA). This part is followed by a review of law and development literature to assess the value of this literature for an evaluation of the success (or not) of OHADA. A third part then focuses on one specific uniform law, the law of secured transactions. The paper concludes that notwithstanding challenges the OHADA institutions exist and have produced uniform business laws for the formal business sector. Whether OHADA has been the cause of increased investment and trade requires studies that have not been carried out.

In Europe and especially in France, the African business law landscape, as well as the legal discourse, for developing West African countries is almost exclusively dedicated to OHADA, the Organization for the Harmonization of Business Law in Africa, created in 1993. While economic development in the Member States is the obvious underlying reason for the modernization and unification of African business law, the exact nature of such development remains uncertain, as does the manner in which a such result can or will be achieved. OHADA’s Uniform Acts are, with some minor exceptions, a carbon copy of French business law. The only goal is to increase international investment, which, in turn, is expected to generate economic development, but all without taking any notice of equality or social justice issues. That, without a doubt, is the reason why OHADA is constantly criticized as a law that benefits foreign investors, while remaining ineffective, even illusory, for local traders. To go beyond the criticism, the authors have decided to focus on the relationship between law and the informal sector and to draw lines between formal and informal rules in the business sector.

Sous l’effet de des phénomènes de mutations dans les sociétés, on a assiste à une floraison de nouvelles activités ou de nouveaux instruments financiers. Concomitamment à cette prolifération de nouveaux produits ou techniques financières ; il est tout aussi apparu nécessaire d’adapter le secteur bancaire et financier de certains pays africains aux évolutions liées principalement aux nouveaux besoins de financement de leur économie nationale, à l’ouverture sur l’extérieur et aux opérations internationales et à l’introduction de l’innovation financière et technologique… Ceci est le cas pour le Maroc.

La réforme du droit des sûretés en vue de le rendre plus attractif n’a pas suffisamment pris en compte la sécurité juridique de la caution illettrée. Elle a tout simplement confirmé la solution reprise au droit de certains pays de l’OHADA tels que le Sénégal, le Mali et la Guinée-Conakry. Pourtant, il apparaît possible de renforcer la protection de la caution en question. La révision des règles qui régissent la situation de celle-ci s’imposent.

Türk Hukuku'nda navlun (deniz yolu ile eşya taşıma) sözleşmeleri; yolculuk çarteri sözleşmesi ve kırkambar sözleşmesi olmak üzere iki ana gruba ayrılmıştır. Bunlardan çarter sözleşmeleri arızi deniz taşımacılığında, kırkambar sözleşmesi ise genellikle düzenli hat taşımacılığında kullanılır. Günümüzde deniz taşımacılığında yaşanan gelişmelerin sonucu olarak düzenli hat taşımacılığının ve kırkambar sözleşmesinin önemi artmaktadır.Bu tezde; Türk Hukuku'nda kırkambar sözleşmesi kavramı, sözleşmenin asli unsurları, özellikleri, benzer sözleşmelerle karşılaştırılması, sözleşmeye uygulanacak hükümlerin tespiti gibi konuların yanında sözleşmenin tarafları, ilgili kişileri, sözleşmenin ifasında yer alan yardımcı kişileri, tarafların hak ve yükümlülükleri ve sözleşmenin sona ermesine değinilmiş Türk Ticaret Kanunu ve diğer mevzuat hükümlerinden, ilgili uluslararası andlaşmalardan, ticari örf-adet kurallarından, yüksek mahkeme kararlarından, öğretiden, uygulamada kullanılan tip sözleşme ve konişmento örneklerinden yararlanılmıştır. In Turkish Law, contracts of affreightment are divided into two main cathegories which are; voyage charter and contract of common carriage of goods. While the former is being used in tramp shipping, the latter is being used in liner shipping. As a result of recent developements in carriage of goods by sea, the importance of liner shipping and contract of common carriage of goods has been rising.This thesis is based on; Turkish Commercial Code, other related national regulations and international agreements, customs, decisions of high courts, doctrine, mostly used standard contract and bill of lading forms. In this thesis; the chracteristics, parties, differences from other contracts, rights and obligations of the parties and termination of contract of common carriage of goods have been analysed.

La ausencia de toda referencia en el Proyecto de Código Mercantil a la especialidad contenida en la vigente Ley cambiaria, por la que se permite al tenedor de la letra de cambio el ejercicio de la acción de regreso antes del vencimiento del título en caso de resultado infructuoso del embargo de bienes del librado, lleva a plantearnos la razón de ser de esta posibilidad y la conveniencia o no de su inclusión en el Código proyectado. La exposición del tema nos conduce colateralmente a reflexionar sobre el ejercicio anticipado de la acción directa y sobre si en el caso de embargo infructuoso de los bienes del librado resulta necesario el protesto para el ejercicio de la acción cambiaria de regreso, tanto a la vista de la vigente Ley cambiaria como a la del Código Mercantil propuesto.

La protection des créanciers du vendeur de fonds de commerce s’inscrit dans un contexte global de la garantie de sécurité juridique et judiciaire que le législateur tente d’offrir aux investisseurs dans l'espace OHADA. Il vise à réaliser cet objectif par l’élaboration d’une règlementation appropriée en instituant des mesures de publicité ou d’exécution forcée de leurs droits de créance que le juge OHADA (gardien de la légalité et garant de la protection des droits individuels des justiciables) tente d’appliquer de manière effective. Business vendor’s creditor’s protection is in line with the general pattern of legal and judicial security guarantee that the legislator tries to offer to the investors in OHADA’s legislation space. To achieve its aim, the legislator draws up investors’ protection centered on regulation by taking steps consisting of advertisement measures or forced execution of investors’ claims and entrusts the guardian of legality and guarantor of justiciables’ individual rights protection, OHADA’s judge with the mission to check if these protective norms are efficient.

The law of collective proceedings for clearing off depts which replaces the former bankruptcy law pursues an economic objective the reason why it carries certain exceptions to the common procedure law. As such, the judge of collective proceedings has powers of initiative in the institution and conduct of the trial. He can thus of his own initiative open the collective proceeding. The aim of this study is to confront the judge's office powers with the cardinal principles of the trial. The expected result should help verify the compatibility of those powers with the requirements of a fair trial. A hypothesis emerges that automatically powers that deviate somewhat to the cardinal principles of the trial, are justified by the aim of safeguarding collective interests pursued by the insolvency judge.

Recently, South African company law underwent a dramatic overhaul through the introduction of the Companies Act 71 of 2008. Central to company law is the promotion of corporate governance: companies no longer are accountable to their shareholders only but to society at large. Leaders should direct company strategy and operations with a view to achieving the triple bottom-line (economic, social and environmental performance) and, thus, should manage the business in a sustainable manner. An important question in company law today: In whose interest should the company be managed? Corporate governance needs to address the entire span of responsibilities to all stakeholders of the company, such as customers, employees, shareholders, suppliers and the community at large. The Companies Act aims to balance the rights and obligations of shareholders and directors within companies and encourages the efficient and responsible management of companies. The promotion of human rights is central in the application of company law: it is extremely important given the significant role of enterprises within the social and economic life of the nation. The interests of various stakeholder groups in the context of the corporation as a “social institution” should be enhanced and protected. Because corporations are a part of society and the community they are required to be socially responsible and to be more accountable to all stakeholders in the company. Although directors act in the best interests of shareholders, collectively, they must also consider the interests of other stakeholders. Sustainable relationships with all the relevant stakeholders are important. The advancement of social justice is important to corporations in that they should take into account the Constitution, labour and company law legislation in dealing with social justice issues. Employees have become important stakeholders in companies and their needs should be taken into account in a bigger corporate governance and social responsibility framework. Consideration of the role of employees in corporations entails notice that the Constitution grants every person a fundamental right to fair labour practices. Social as well as political change became evident after South Africa's re-entry into the world in the 1990s. Change to socio-economic conditions in a developing country is also evident. These changes have a major influence on South African labour law. Like company law, labour law, to a large extent, is codified. Like company law, no precise definition of labour law exists. From the various definitions, labour law covers both the individual and collective labour law and various role-players are involved. These role-players include trade unions, employers/companies, employees, and the state. The various relationships between these parties, ultimately, are what guides a certain outcome if there is a power play between them. In 1995 the South African labour market was transformed by the introduction of the Labour Relations Act 66 of 1995. The LRA remains the primary piece of labour legislation that governs labour law in South Africa. The notion of industrial democracy and the transformation of the workplace are central issues in South African labour law. The constitutional change that have taken place in South Africa, by which the protection of human rights and the democratisation of the workplace are advanced contributed to these developments. Before the enactment of the LRA, employee participation and voice were much-debated topics, locally and internationally. In considering employee participation, it is essential to take due cognisance of both the labour and company law principles that are pertinent: the need for workers to have a voice in the workplace and for employers to manage their corporations. Employee participation and voice should be evident at different levels: from information-sharing to consultation to joint decision-making. Corporations should enhance systems and processes that facilitate employee participation and voice in decisions that affect employees. The primary research question under investigation is: What role should (and could) employees play in corporate decision-making in South Africa? The main inquiry of the thesis, therefore, is to explore the issue of granting a voice to employees in companies, in particular, the role of employees in the decision-making processes of companies. The thesis explores various options, including supervisory co-determination as well as social co-determination, in order to find solutions that will facilitate the achievement of employee participation and voice in companies in South Africa.

Without a precise definition either legally or on the judicial basis, public company owes its name through the participation of public power in its capital. Also, one has to make it clear that the concept of public power is not itself very clear. It is estimated that the state which became a shareholder and guarantor of social interest. The public company is regarded as the one which belongs wholly to the state and at the same time enjoying autonomy, cannot have its "survival" thanks to a law adapted to its nature and a good organization bodies that comprise it. Thus, it can only work function if the tasks to be performed by the corporate bodies are distributed accurately and if the roles in the public company are clearly defined by law. OHADA legislators did not hesitate to submit to the public company the Uniform Act related to commercial enterprises (AUSC) and Economical interest groups (GIE). But public behind it is, ever so slightly, an obstacle to its strict submission of AUSC and Economical interest group. Hence, a necessary approximation of national and community by coordinating legal systems. This implies interdependence between the provisions of the Uniform Act related to commercial enterprises and the Economical interest groups and those from national laws. The two national legal systems remain autonomous and do not influence each other. The results are in OHADA space textual duality to meet the demands of commercial enterprise, with the base and mark of the Uniform Act related to commercial enterprises and the Economical interest group; national texts playing a complementary and subsidiary role.

Anonim şirkette geçerli temel ilkelerden birisi, pay devrinin serbestliği ilkesidir. Anonim şirkette üyeliği temsil eden paylar, serbestçe devredilebilir ve miras yoluyla geçişe konu olabilir. Yeni dönemde, İsviçre Hukuku'nu takip eden TTK, pay devri sınırlamalarını "borsaya kote edilmiş" ve "borsaya kote edilmemiş" paylar üzerinden kurgulamıştır. Borsaya kote edilmemiş paylarda bağlam, gerçek bir devir sınırlamasıdır ve şirket devre onay vermeden, işlem geçerlilik kazanamaz. Ayrıca onay olmadan, payı devralan müktesibe, hiçbir hak geçmez. Kanun şirkete üç red nedeni vermiştir. Birincisi, şirket sözleşmesine yazılacak "önemli nedenler," ikincisi esas sözleşmede bir devir sınırlaması iradesi olmak kaydıyla, uluslararası literatürde "kaçınma klozu" olarak geçen "Escape-Clause" ve inançlı iktisaba karşı korunmadır. Borsaya kote edilmiş paylarda ise TTK ve SPKn. devrededir. TTK'da, borsaya kote edilmiş paylarda sadece "yüzdelik sınırlama"ya izin verilmekte ve payın geçişi ile birlikte (borsa dışı iktisapta bildirim), katılım hakları hariç, diğer haklar müktesibe intikal etmektedir. Bu paylar, yasal yolla intikal ettiğinde ise (miras, miras paylaşımı, cebri icra veya eşler arası mal rejimleri hükümleri), şirket müktesibi tanımak zorunda kalmaktadır. Buna karşılık, SPKn.'nın 137/3. maddesi gereğince şirket, borsada gerçekleşen işlemler sonucu payı edinen kişiyi, pay defterine kayıttan kaçınamaz. Bu tercih tartışmalar getirebilecektir. Özellikle borsa şirketlerinin kendini bağlamla koruyamayacak olmaları ile borsanın yapısına uygun olarak "mutlak devredilebilirlik" arasındaki çatışmanın sonuçlarını ilerleyen yıllar gösterecektir. Bağlam, anonim şirket düzeni ile temelde çatışan bir kurumdur. Ancak şirketin yabancılaşmaya karşı veya kendine özgü niteliklerinin korunması bakımından yararlıdır. Ancak bağlamın yasadaki düzenleniş şekli, devrin fiilen (de facto) engellenmesi şekline bürünmemelidir. Buna rağmen şirket düzeni ile temelde çelişki yaratan bir kurum olan "bağlam" ile ilgili tartışmalar, hiçbir zaman bitmeyecektir. One of the main respected principles in stock companies is the principle of transferability of shares. Shares representing membership in a stock corporation shall be freely transferred and inheritted. According to this principle each shareholder may depart from the stock company by transferring his/her share/shares principally whenever he wants. The Turkish Commercial Code based on Swiss Law regulated restriction of transferability as "Listed registered shares" and "Not listed registered shares". Restriction on transferability in "Not listed registered shares" is an exact restriction. Because where the consent required for transfer of shares is not given, the ownership of the shares and all attendant rights remain with the alienator (Turkish Commercial Code, Art. 494/1). Listed registered shares are regulated in both The Turkish Commercial Code and the Capital Market Law. In the case of listed registered shares, the company may refuse to accept the acquier as a shareholder only where the articles of association envisage a percentage limit on the registered shares for which an acquirer must be recognised as shareholder and such a limit is exceeded. But according to the art. 137/3 of Capital Market Law a stock corporation can not refrain from registering a shareholder who acquired listed registered shares to share register. Especially is protection of a stock corporation itself against hostile take-over by means of "restrictions on transferibility" important or absolute transferibility which is appropriate for the structure of stock-exchange? The results of the art. 137/3 of Capital Market Law will occur in the future.

Sermayenin yönetim kurulu kararıyla artırılması esasına dayanan kayıtlı sermaye sistemi, daha hızlı ve daha az masrafla ortaklığın sermayesinin artırılmasını amaçlar. 2499 sa. SerPK' den bu yana halka açık anonim ortaklıklara özgü bir kurum olarak Türk hukukunda uygulanmakta olan sistem, TTK ile birlikte halka açık olmayan anonim ortaklıklar için de uygulanabilir hale gelmiştir. Aynı esaslara dayandığı ve aynı amaca hizmet ettiği için kurumun, TTK ve SerPK' de ayrı ayrı düzenlenmesine lüzum yoktur. Sistem, yönetim kurulunun usulüne uygun olarak sermayenin artırılması konusunda yetkilendirilmesi suretiyle ortaklık açısından uygulanabilir hale gelir. Yetkilendirme işlemleri esas sözleşme değişikliğini gerektirir. Yönetim kurulunun sermayeyi artırma yetkisi, esas sözleşmede gösterilen kayıtlı sermaye ve yetki süresiyle sınırlıdır. Bu sınırlara ulaşılmışsa ve esas sözleşmeyle yeni yetki sınırları tespit edilmemişse, yönetim kurulu sermaye artırım kararı alamaz. Öte yandan, bu yetkilendirmede yönetim kuruluna, sermaye artırım yetkisi yanında sermayenin artırılmasıyla bağlantılı olup kanunda izin verilen konularda da yetki tanınabilir. TTK ve SerPK' deki ilgili hükümler incelendiğinde, kayıtlı sermaye sisteminde sermaye artırım kararının, esas sermaye sisteminde olduğu gibi, esas sözleşme değişikliği olarak kabul edildiği görülmektedir. Bu düzenlemeler, sadece genel kurulun toplanıp karar alması işlemleri için gerekli olan zamandan ve masraftan tasarruf edilmesini sağlar. Kayıtlı sermaye sisteminin daha etkin bir kurum olarak kullanılması, esas sözleşme değişikliğine ilişkin işlemlerin de bertaraf edilmesini gerekli kılar. Anahtar Kelimeler: Sermaye, Kayıtlı Sermaye, Sermaye Artırımı, Yönetim Kurulu, Anonim Ortaklık. The registered capital system is based on increasing the capital with decision of board aims to increase the company's capital faster and less costly. System that is applied in Turkish Law as an institution special to public companies since CMC no: 2499, becomes applicable for non-public companies with TCC. As based on the same principles and serves the same purpose, there is no need to regulate the institution in TCC and CMC separately. System becomes applicable in terms of company, by duly authorization the board concerning capital increase. Authorization procedures require amendment of company's article. Authority of capital increase of board is limited with the registered capital and authority period that are shown in company's article. When it reached this limits and determined any new authority limits with the company's article, board can not take a decision on capital increase. On the other hand, in this authorization, board also can be authorized on the issues that are in connection with capital increase and permitted by act, in addition to the capital increase authority. When analyzed the related provisions in TCC and CMC, it is seen that the capital increase in registered capital system, as in ordinary capital system, is accepted as company's article amendment. These regulations provide to save only from time and cost that are required for procedures to take decision of general assembly. Using the registered capital system as more effective institution requires to eliminate the procedures related to amendment of company's article. Keywords: Capital, Registered Capital, Capital Increase, Board of Directors, Joint Stock Corporation.