Bibliographie sélective OHADA

OHADA’da benimsenmiş terminolojiye göre teminat mektubu olarak anılan bağımsız garanti, teminat hukuku alanındaki önemli yeniliklerden biridir. Teminat mektubunun sözleşmesel nitelik taşımakta olduğu Yeknesak Belge’deki tanımda açıkça ortaya koyulmuştur, fakat revizyon söz konusu tanımı taahhüt kavramından bahsetmek suretiyle tartışmaya açık hale getirmektedir. Teminat mektubunun çeşitli şekli koşullara uyması gerekmektedir; bu koşullara uyulmaması geçersizliğe sebep olur. Teminat mektubu ile yalnızca tüzel kişiler borç altına girebilir, gerçek kişilerin teminat mektubu vermesi mümkün değildir. Teminat mektubunun özellikleri arasında bağımsız olması ve defi ileri sürmenin mümkün olmaması bulunmaktadır. Yeknesak Belge teminatın süresini sınırlamaktadır. Ancak belgenin revize edilmiş halinde süresiz teminat verme olanağı getirilmiştir. Talimat veren hile veya kötüye kullanma durumunda ödeme yapmama imkanına sahiptir. Bu koruma çerçevesinde, garanti veren ve kontrgarantör de talimat veren gibi rücu imkanına sahiptir. Rücu kişisel olabileceği gibi halefiyete de dayanabilir.

The rapid increase in globalization in the last two and a half decades has caused businesses to easily transcend national boundaries. States respond to such flexibility by harmonising their laws to easily adapt to such changes in order to attract investments. This is the case with the OHADA jurisdiction where its architects foresaw an economic spur through integration of business laws. Though expected to stay within the bounds of the law, the law cannot absolutely determine how businesses should prioritise their stakes. As such, ethics comes in to complement the law. This article uses the stakeholder theory of corporate control to investigate the place of ethics in OHADA, as applied in Cameroon. It concludes that an altruistic social conscience is still highly wanting.

This paper contributes to measuring the influence of business (and tax) law reforms on sub-Saharan African countries tax mobilization ability. Relying on a new business law reform indicator, our results validate the significant impact of corporate law modernization on governmental revenue, and unearth a complementary effect between business and tax law reforms.

The United Nations Commission on International Trade Law prepared the first global treaty specifically devoted to electronic commerce law, the United Nations Convention on the Use of Electronic Communications in International Contracts. That treaty builds on the highly successful UNCITRAL Model Law on Electronic Commerce and the UNCITRAL Model Law on Electronic Signatures. This article describes the main goals of the Electronic Communications Convention and its scope of application. In particular, it illustrates how that Convention may fully enable the use of electronic means under other widely adopted treaties such as the Convention on the Recognition and Enforcement of Foreign Arbitral Awards and the United Nations Convention on Contracts for the International Sale of Goods. The article also describes the main substantive provisions of the Electronic Communications Convention, in particular clarifying how that Convention updates and completes the provisions of the UNCITRAL Model Law on Electronic Commerce. This Model Law is the backbone of electronic commerce law in numerous countries and a de facto legislative standard insouthern Africa. Finally, the article describes the manner (or patterns) in which the adoption of the Electronic Communications Convention takes place. It stresses that, while the Convention is often used as a source of inspiration for domestic law reform, in order for it to achieve all its intended goals, its formal adoption as a treaty is necessary. The final message is therefore a call upon all states to consider the adoption of that Convention in order to support the broader use of electronic means, especially in the light of the implications for economic development and the promotion of paperless trade.

It is impossible to draw a distinct line between force majeure and change of circumstances, because the two overlap. In order to regulate both force majeure and change of circumstances, the United Nations Convention on Contracts for the International Sale of Goods (CISG) has adopted a unified model in article 79, whereas Chinese law adopts a dual model by treating them as different things and regulating them in different articles. Where the purpose of a contract becomes impossible to achieve because of a force majeure and both the CISG and Chinese Contract Law (the CCL) adopt the same model of termination of the contract, the contract should be terminated by one party with a notice to the other party instead of ipso facto avoidance. In a case of a change of circumstances, in order to terminate the contract, both the CISG and the CCL actually follow the path of raising an action by a notice of avoidance or termination to theother party. Both approaches have their merits and demerits but the differences between them in practice are not as large as presumed. Where force majeure and change of circumstances overlap each other, possible ways for termination of the contract are for a party either to choose their preferred solution or to follow the lex specialis derogat generali. The latter way is preferred in this article; and while in an action for termination the judge may balance the interests of both parties in making a final decision, the uniform application of the law, the safety of the transaction and the fairness of the judgment may be ensured in so doing.

The Gulf of Guinea states (GOGs) discussed in this article comprise a diverse group of more than 20 African states bordering on the oil-rich Gulf of Guinea. They are former colonies of Belgium, France, Great Britain and Germany. These states are of strategic importance to the United States, the European Union, India and China because of their tremendous natural resources that include biodiversity, oil, gas and other strategic minerals. But to what extent are they also of strategic importance not only to South Africa but to SADC member states? After all, the GOGs boast of their sea routes being safer and more convenient for sea transport. Post-colonial independence finds these states still adopting a mixture of foreign legal systems side by side with indigenous laws and customs. The region is still underdeveloped, with poor physical infrastructure, weak government structures, an inefficient legal system, and internecine strife and other inter-state disputes exerting a debilitating influence. The NEPAD Plan of Action of 2001 looks to the regional economic communities (RECs) to become the leaders in regional economic co-operation and integration. Although the GOGs are characterised at present by overlapping membership of various communities, they have enjoyed some successes based on the newly found petroleum commodity which, wisely managed, can help to increase intra-African trade and produce a viable extensive African market buttressed by South Africa's economic advances into the rest of Africa. In some of the regions in Africa RECs such as ECOWAS and SADC have been able to transform their economic and monetary co-operation efforts into a powerful driving force for economic policy co-ordination and integration, but a strong, credible, effective and efficient legal framework with sustainable supporting institutions is now needed. South Africa is well poised to assist with deepening the political and economic integration in the GOGs by intensifying foreign direct investment (FDI), capacity-building and training projects, and the transfer of skills and technology. But the RECs overlapping membership needs to be rationalised, the negative influences of the superpowers need to be resisted, and support is required to maintain peace and stability and ensure the security of the maritime regimes. A strong, independent supra-national body that is also able to supervise and monitor revenues from oil for the benefit of the region as a whole should be established.

Disparities in national laws are likely to result in uncertainty which, in turn, creates obstacles to international commerce. It is acknowledged that strong investment flows cannot be achieved without a secure legal and commercial environment. Mindful of such a need, states decided to harmonise sales law internationally. To this end, in 1980 they adopted the United Nations Convention on Contracts for the International Sale of Goods known as the Vienna Sales Convention or the CISG. The CISG has led a number of countries, including the Organisation for the Harmonisation of Business Law in Africa (OHADA) law states, to modernise their local sales law. However, only three of 17 countries that constitute the OHADA community have ratified the CISG. OHADA law countries give the impression of favouring a more regional approach to the unification of sales law rather than the CISG’s global approach by implementing a local Commercial Uniform Act. Their indifference towards the CISG is not without consequences for commerce in the OHADA region. This article seeks to demonstrate that the lack of ratification of a universal convention, as for example the CISG, poses a danger to commercial dealings. It also intends to show that the CISG is not hostile to regional uniform sales laws of the OHADA Commercial Uniform Act type. It concludes that OHADA countries do not need to be afraid of their acceptance of the CISG and recommends that it be ratified.

This article explores the possible modification of the UNCITRAL Model Law on International Commercial Arbitration (MAL) to include the topic of arbitrability. This is an area in which the domestic legal systems differ, particularly in relation to the arbitrability of intra-corporate disputes. The article also deals with new art 2A, introduced into the Model Law in 2006, which deals with the interpretation and gap-filling system under the Model Law. The interpretation of MAL in accordance with its international character is a very important step towards uniformity and therefore the different tools required for a uniform interpretation are analysed. These include case law and scholarly writings; the meaning and importance of achieving both a uniform and an international interpretation of MAL are also considered. The article also analyses the whole text of MAL in order to arrive at the general principles on which the Model Law is based; when problems have to be solved, these principles should guide issues of interpretation that arise under this law.

This article investigates whether regional harmonisation is merely an academic exercise or a serious attempt to create a uniform contract law in a defined region. It builds on the recently conducted Symposium at Villanova University in 2013 and addresses comparatively the efforts by well-defined regions, namely OHADA, the EU and ASEAN. OHADA has introduced regional uniform laws; the EU is still working on formulating them. Furthermore, UNCITRAL has considered a proposal by the Swiss government to work urgently on a new initiative to further harmonise contract law. Against this backdrop, this article argues that regional proposals to harmonise contract law are akin to saying that ‘ein Gespenst geht um’ (a ghost is going around) (Reich 2006: 425). This is justified, because a proposal to create a harmonised contract law in East Asia has currently also been discussed, but the discussions have stalled. Is there a solution or do we simply admit that regional harmonisation is not possible? The starting point is the CISG, as has been adopted by 80 countries and needs to be considered by any region as a possible, albeit not perfect, solution. If the CISG has already been ratified, the issue, then, is how any regional developments can coexist with it. Or does a ratification of the CISG preclude any regional harmonisation? Secondly, the question must be asked whether regional harmonisation will reduce transaction costs, which is beyond what the CISG was able to achieve. This article argues that as far as the drafting of international instruments isconcerned, a shift in thinking has occurred. Instruments such as the Cape Town Convention are considered to be reforming the law in a particular narrow area rather than attempting to draft codes. Furthermore, the process is driven by industry groups. Regional harmonisation must take note of the ongoing shift and a more fruitful approach is to develop uniform laws through a better understanding and coordination of existing instruments.

Growth in international trade has led to considerable expansion of the scope of matters capable of settlement by arbitration. In spite of sustained scholarly activity on arbitrability, the question of what is arbitrable remains controversial but relevant in many regions of the world, including Africa. Arbitrability has the potential to affect the validity of an arbitration agreement, strip an arbitrator of jurisdiction, or derail enforcement of an award. Given the significance of the concept, it is vital that entities involved in international transactions do not speciously extrapolate knowledge of what pertains in Europe and America across all jurisdictions and regions of the world. This study draws a comparison between arbitrability and its relationship with public policy in Europe and America on one hand, and the trend in Africa in an attempt to critically investigate the extent to which African states are willing to extend the scope of arbitrable subject matters. A number of trends on arbitrability are discernible. Most commercial disputes are arbitrable and this observation generally aligns with practice in Europe and America. Beyond this, there are three significant differences in the areas of scope of subject matter, approaches to arbitrability regulation and the role of public policy.

Il s’agit de revêtir le manteau du législateur africain pour rechercher le profil idéal de l’un des contrats d’affaires le plus utilisé aujourd’hui dans la pratique en Afrique mais sans faire forcément l’objet d’une réglementation adaptée. Lors de la dernière conférence des chefs d’Etat des pays membres de l’OHADA au Burkina Faso en janvier 2014, le crédit-bail a été retenu entre autres contrats d’affaires comme l’un des principaux axes d’un projet d’Acte uniforme. Dans les pays d’Afrique où l’épargne locale est quasi-inexistante, le crédit- bail est un moyen incontournable pour les TPE et PME disposant de très peu de fonds propres et qui ont difficilement accès au crédit bancaire, faute de garanties suffisantes, pour développer leur activité économique.

Francophone African countries have made a tremendous effort in harmonising domestic standards and reporting with the International Financial Reporting Standards (IFRS). Moving from two distinct OCAM streams to two OHADA streams (effective 1985) and now one OHADA Uniform Accounting Act embodying 17 member countries (effective 2001) is a milestone towards harmonisation of reporting practice both domestically and internationally. This empirical study examines whether the effort of harmonisation, especially after the 2001 standards has resulted in the successful convergence of firms' accounting practices by analysing public limited liability companies' compliance with the OHADA Uniform Accounting Act and if such compliance has improved over time. The study has been carried out using the 2008 and 2009 annual reports of three public limited companies in the OHADA zone that translate their financial statements into IFRS. The ranks of closeness and compliance index have been used to analyse data. Findings reveal a relatively high level of compliance with the accounting regulation by sampling limited liability companies. The results also give an indication of harmonisation in accounting practice of limited companies within member countries as they were found to be substantially consistent in compliance, especially in countries that have instituted the Statistics and Tax returns (or "DSF") as a reporting medium.

« Au commencement était l’Afrique ». Cette évocation, que continuent d’étayer les découvertes successives de fossiles d’Australopithèques, est à la Commission de l’Union africaine l’indication des origines temporelle et géographique de « l’immense aventure humaine du progrès ». Le continent, tout autant exposé aux phases contemporaines de l’équipée, entendues particulièrement des développements technologiques, a engagé plusieurs initiatives d’accompagnement dont l’une des plus récentes, promue par l’Union africaine, vise à doter ses 54 États membres d’une convention instituant un cadre juridique de confiance pour la cybersécurité. Il y a, dans cette convention, l’ambition triple d’organiser les transactions électroniques, d’assurer la protection des données à caractère personnel et de lutter contre la cybercriminalité. D’un point de vue prospectif, les auteurs apprécient l’effectivité de la convention eu égard à la question spécifique du commerce électronique, en tentant de déterminer si, dans sa forme comme dans sa substance, cet instrument a les moyens de satisfaire aux préoccupations de sécurité juridique et technique des différents milieux concernés.

The paper deals with arbitration law in Ivory Coast and is mainly based on interviews with the most important authorities in this field. After a short introduction into the OHADA legal system the two main arbitration centres of Ivory Coast are presented. First, the paper treats the internationally known OHADA arbitration centre of the Common Court of Justice and Arbitration, hereinafter known as CCJA. It explains the bodies and the organisation of the CCJA, the arbitration procedure in detail, the enforcement of the arbitral award, the interim measures and the legal remedies against decisions of the CCJA. Second, the functioning of the Court of Arbitration of Côte d'Ivoire, hereinafter known as CACI, is explained. It is the second arbitration centre of Ivory Coast and it was created by the Ivorian Chamber of Industry and Commerce and settles mainly disputes between nationals. The analysis treats the same topics as mentioned for the CCJA centre, but is restricted to point out the differences or peculiarities of the CACI procedure, in order to prevent repetitions. Third, the paper analyses the advantages and disadvantages of the two arbitration centres and compares them to the proceedings of the Commercial Court of Abidjan. It avoids the comparison of yet well-known arguments such as confidentiality of arbitration proceedings or the parties' free choice in regard to the place of arbitration and the language, etc. The work rather limits itself to concretely address the problems or the advantages of each dispute solution considering the latest developments in the judicial system. The purpose of the report is to give a practical introduction into the Ivorian arbitration law, in particular to foreign lawyers. It should provide them with solid theoretical knowledge of the different dispute solutions. With the help of concrete comparisons and explanations of the actual situation regarding the civil and commercial judicial system it should enable them to find the most suitable dispute solution for their clients.

The aim of this article is to explore Cappelletti’s most enduring teachings relevant to those who promote global or regional integration of private laws. The article will review Cappelletti’s insights into the dynamic history of law, the need to respect diversity and take into account society’s imbalances, and the duty of comparative lawyers to engage in “applied” interdisciplinary legal research.