Bibliographie sélective OHADA

La République Démocratique du Congo est haute partie contractante au traité OHADA depuis l’an 2012, au nom de la supralégalité, la question relative à la saisie des rémunérations des salariés est régie par l’acte uniforme portant organisation des procédures simplifiées de recouvrement des créances et voies d’exécution qui, faudra-t-il le souligner, laisse une petite marge des manœuvres au droit interne. Il s’agit de la précision sur la quotité dite saisissable. Les lecteurs retiendront que l’insaisissabilité des rémunérations des salariés est un principe, lequel principe est assorti d’une dérogation. En effet, le législateur communautaire, tout en écartant toute possibilité d’une saisie conservatoire, renvoie à la compétence de chaque Etat membre la définition des proportions susceptibles d’être saisies au motif du caractère alimentaire dont revêt la rémunération d’un salarié. Il appert de souligner que, pour y arriver, le demandeur devra réunir quelques conditions notamment se munir d’un titre exécutoire constatant une créance liquide et exigible, obtenir préalablement de la juridiction compétente une procédure de conciliation sans laquelle sa demande ne saurait être reçue... Ce n’est qu’en cas d’échec de ladite conciliation que la saisie pourrait être autorisée par le juge d’urgence. Martelons que certaines responsabilités peuvent être engagées en cas d’obstruction notamment celle de l’employeur et/ou du banquier considérés comme des tiers saisis. The Democratic Republic of Congo has been a high contracting party to the OHADA treaty since 2012, in the name of supra-legality, the issue relating to the seizure of employees’ remuneration is gouverned by the uniform act on the organization of simplified procedures for the recovery of debts and means of execution which, it should be emphasized, leaves a small room for maneuver to domestic law. This is the precision on the so-called seizable portion. Readers will remember that the unseizability of employees’remuneration is a principe, which principle is accompanied by a derogation. Definition of the proportions likely to be seized on the grounds of the food character of which the remuneration of an employee dreams. It should be emphasized that, to achieve this, the plaintiff will have to meet a few conditions, in particular to provide himself with a constant enforceable title, a liquid and payable debt, obtain beforehand from the competent court a conciliation procedure without which his request can not be received... It is only in the event of failure of the said conciliation that the seizure could be authorized by the emergency judge. Hammer that certain responsibilities can be engaged in the event of obstruction in particular that of the employer and/ or the banker considered as garnishee.

The courthouses are, in our states, the places of legal reading - a culture constantly policed and hardened by jurisprudence and praetorian practices; themselves difficult to abandon notwithstanding the pressure and scope of new laws didn’t stop swelling. Indeed, legal practitioners are still unable to agree on the foundations, perception, conceptualization and implementation procedure of this important judicial institution. Certainly, the fog that hung over the identification of the « article 49 judge » in the Congolese judicial system is now lifted. However, this is not the case for appeals against decisions of the presidential court which, in principle, are provisionally enforceable and sometimes, on the spot. In addition, differences of opinion subsist as to the form of the act carrying the defense to be executed. So many problematic questions around which this reflection is articulated; but in a fairly limited format given the presentation requirements of a scientific article. Les palais de justice sont, dans nos Etats, les hauts lieux de la culture juridique – culture sans cesse policée et durcie par la jurisprudence et les pratiques prétoriennes; elles-mêmes difficiles à abandonner nonobstant la pression et la portée des lois nouvelles. Depuis l’adhésion de la République démocratique du Congo à l’OHADA – et nonobstant la supralégalité du droit uniforme africain des affaires – la polémique sur les défenses à exécuter n’a pas cessé d’enfler. En effet, les praticiens du droit n’arrivent toujours pas à s’accorder sur les fondements, la perception, la conceptualisation et la procédure de mise en œuvre de cette importante institution judiciaire. Certes, le brouillard qui planait sur l’identification du « Juge de l’article 49 » dans le système judiciaire congolais est aujourd’hui levé. Il n’en est pas cependant le cas des régimes d’appel contre les décisions de la juridiction présidentielle qui, par principe, sont exécutoires par provision et, parfois, sur minute. Par ailleurs, des divergences de vues subsistent quant à la forme de l’acte emportant la défense à exécuter. Autant des questions problématiques autour desquelles s’articule cette réflexion; mais dans un format assez limité compte tenu des exigences de présentation d’un article scientifique.

La législation de l’OHADA fait du droit de rétention une sûreté mobilière d’apparente application très aisée au profit du créancier rétenteur. Cependant, à l’aune d’une telle législation, l’on relève que le débat sur la nature juridique du droit de rétention est loin d’être tranché. Il en est ainsi puisque le débiteur n’a plus la possibilité de fournir une sûreté réelle équivalente de substitution au créancier rétenteur afin de l’obliger à renoncer au droit de rétention. A cela s’ajoute le fait que le droit de rétention, au-delà de son apparence de sûreté parfaite et efficace, renferme encore, malgré les innovations de la réforme de 2010, de graves imperfections. Le droit de rétention soulève donc toujours des questions dont les réponses ne sont pas toutes évidentes à la lumière de l’Acte uniforme révisé portant organisation des sûretés.

Ticarî işletme, kendisine özgülenen malvarlığı unsurlarının tamamı ile kapsamlı bir organizasyon niteliğini haiz olup, ticarî ve ekonomik bir bütünlük arz etmektedir. Ticarî işletme, ticarî bir amaca özgülenen ve bütünlük arz eden yapısı gereği, tacire ait malvarlığı unsurlarından belki de en değerlisidir. Bu yapısı gereği ticarî işletme, cebri icra hukukunda alacaklıların ilk müracaat edeceği malvarlığı unsurudur. Alacaklıların borçluya ait mal veya hakların paraya çevrilmesi sonucu tatmin edilmesi, cebri icra hukukuna hâkim olan genel bir ilkedir. Ticarî işletmenin cebri icra hukukunda paraya çevrilmesi, kapsamında bulunan mal veya hakların niteliği ve çeşitliliği gözetildiğinde ayrı bir önem taşımaktadır. Ticarî işletmeye özgülenen mal veya hakların ayrı ayrı paraya çevrilmesi, bu mal veya hakların parçalanmasına sebep olacağından, işletme faaliyetinin sona ermesine yol açar. Ticarî işletme faaliyetinin devamlılığının zedelenmesi, alacaklı ve borçlu menfaatlerini doğrudan etkilediği gibi ekonomik, sosyal ve toplumsal bir kısım olumsuz etkileri de beraberinde getirir. Bu nedenle, cebri icra prosedürleri içerisinde ticarî işletme bütünlüğünün bozulmaması büyük önem arz eder. Ticarî işletmenin cebri icra yoluyla bir bütün hâlinde paraya çevrilmesi, işletmeye özgülenen mal veya hakların bütünlüğünün bozulmasının önüne geçerek, faaliyetin devamlılığını sağlayan bir paraya çevirme şekli olarak karşımıza çıkmaktadır. Bunun yanında, ticarî işletmenin bir bütün hâlinde paraya çevrilmesi ile ayrı ayrı paraya çevirmeye nazaran daha yüksek gelir elde edilir. Çalışmamızda, öncelikle, ticarî işletmenin bir bütün hâlinde paraya çevrilmesi açısından karşılaştırmalı hukuk sistemlerinde yer alan bazı düzenlemeler incelenmiştir. Daha sonra, ticarî işletmenin bir bütün hâlinde paraya çevrilmesinin İcra ve İflâs Kanunu'nda yer alan her bir paraya çevirme türü açısından durumu ve ticarî işletmenin bir bütün hâlinde paraya çevrilmesinin yerine getirilme usulü ile paraya çevirmenin etki ve sonuçları ortaya konulmaya çalışılmıştır. A commercial enterprise has the character of a comprehensive organization with all the elements of assets specific to it, and it offers a commercial and economic integrity. A commercial enterprise, due to its structure that is specific to a commercial purpose and offers integrity, is perhaps the most valuable of the elements of the merchant's assets. Due to this structure, a commercial enterprise is the first asset element that creditors will apply for in forced execution law. The satisfaction of creditors as a result of the conversion of the debtor's goods or rights into money is a general principle that dominates the enforcement law. The conversion of a commercial enterprise into money in compulsory enforcement law is of particular importance when the nature and diversity of the goods or rights covered by it are taken into account. The conversion of goods or rights specific to the commercial enterprise into money separately leads to the termination of the business activity, as this will lead to the fragmentation of these goods or rights. Damage to the continuity of commercial business activity directly affects the interests of creditors and debtors, as well as brings with it some negative economic, social and social effects. For this reason, it is of great importance that the integrity of the commercial enterprise is not disrupted within the forced execution procedures. The conversion of a commercial enterprise into money as a whole through forced execution appears as a form of conversion into money that ensures the continuity of activity by preventing the deterioration of the integrity of the goods or rights specific to the enterprise. In addition, a higher income is obtained by converting the commercial enterprise into money as a whole than by converting it into money separately. In our study, first of all, some regulations in comparative legal systems have been examined in terms of the conversion of commercial enterprise into money as a whole. Subsequently, the situation of the conversion of the commercial enterprise into money as a whole in terms of each type of conversion contained in the Execution and Bankruptcy Code, as well as the procedure for performing the conversion of the commercial enterprise into money as a whole, as well as the effects and consequences of the conversion into money have been tried to be revealed.

La préoccupation du recouvrement forcé de l’impôt au Cameroun ne date pas d’aujourd’hui. Elle a toujours retenu l’attention de la doctrine et de la jurisprudence au-delà des règles posées par le législateur fiscal. C’est la raison pour laquelle dans le cadre de notre démarche, une question essentielle nous est apparue fondamentale : compte-tenu des prérogatives de l’administration des impôts, peut-on affirmer que les procédures de recouvrement forcé telles qu’édictées dans les textes fiscaux et effectuées dans les faits, garantissent-elles l’épanouissement du contribuable ? la réponse à ce questionnement nous permettra d’évoquer une pratique du recouvrement forcé de l’impôt renforcée par les entorses avant d’analyser par la suite, une pratique du recouvrement forcé de l’impôt à améliorer par l’administration fiscale et le contribuable.