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Aujourd'hui plus qu'hier, la médiation suscite l’intérêt tant des chercheurs, des praticiens, que des politiques. Cet intérêt se matérialise notamment par les différents cadres juridiques dont elle bénéficie dans plusieurs législations. Afin de promouvoir la médiation au sein de ses États membres, L’Organisation pour l’Harmonisation en Afrique du Droit des Affaires (OHADA) a adopté le 23 novembre 2017 un Acte Uniforme relatif à la Médiation (AUM). Après avoir adopté depuis plus de deux décennies un Acte uniforme sur l’arbitrage, l’organisation régionale confirme sa volonté de promouvoir les modes alternatifs de règlement de conflits dans le domaine du droit des affaires. Cependant, l’AUM est un instrument juridique particulier attendu qu'il est le premier de son genre à s’appliquer également aux domaines non encore régis par le droit OHADA. Toutefois, si la médiation tend à se développer de plus en plus, il convient de prendre garde à ce que cette évolution, notamment en ce qui concerne son encadrement légal, ne conduise pas à sa dénaturation. Voilà l’un des défis auquel est également soumis le législateur OHADA., Today, more than ever, mediation is attracting the interest of researchers, practitioners and politicians alike. This interest is notably materialized by the different legal frameworks it benefits from in several legislations. In order to promote mediation within its member states, the Organization for the Harmonization of Business Law in Africa (OHADA) adopted on November 23, 2017, a Uniform Act on Mediation (UAM). After adopting a Uniform Act on Arbitration more than two decades ago, the regional organization confirms its desire to promote alternative dispute resolution in the field of business law. However, the AUM is a special legal instrument as it is the first of its kind to apply also to areas not yet governed by OHADA law. However, if mediation is tending to develop more and more, care should be taken to ensure that these developments, in particular with regard to its legal framework, do not lead to its distortion. This is one of the challenges to which the OHADA legislator is also subject.

El Convenio de Nueva York de 1958 permite se busque el reconocimiento y la ejecución de un laudo OHADA en terceros Estados. Sin embargo, admite el empleo de la normativa interna para regir el procedimiento y deja a salvo cuestiones relacionadas con la inmunidad soberana de los Estados. Las nuevas leyes adoptadas en España en materia de cooperación jurídica internacional e inmunidad soberana, establecen la intervención del MAEC cuando un Estado extranjero sea demandado ante tribunales españoles como es el caso Commercial Bank / Guinea Ecuatorial. Esta previsión puede implicar un giro de la jurisprudencia hacia posturas más cercanas a la inmunidad absoluta. Como se verá en este artículo, aunque CBGE haya obtenido el execuátur del laudo en España y logrado el embargo del avión titularidad de Ceiba, las medidas coercitivas de ejecución podrán ser recurridas en revisión por el Estado, quien podrá plantear una estrategia fundamentalmente en dos direcciones: (i) bien demostrando la finalidad soberana del aparato embargado, para defender así su carácter inmune a la ejecución, o (ii) bien alegando que la persona jurídica afectada por el embargo no ha sido parte en el arbitraje y por tanto no es la deudora del laudo. La práctica jurisprudencial internacional ha demostrado que existen grandes posibilidades de que el tribunal termine levantando el embargo si se demuestra fehacientemente alguna de estas dos defensas., The New York Convention of 1958 allows the enforcement of the OHADA awards in third States. However, it admits the use of lex fori to rule the procedings and sovereigng inmunity issues. The new legistation adopted in Spain in matters of international legal cooperation and sovereign immunity establish the intervention of the Ministry of Foreign Affairs and Cooperation when a foreign State is sued in spanish courts such as Commercial Bank / Equatorial Guinea case. This intervention may imply a shift of jurisprudence towards positions closer to absolute immunity. As will be seen in this article, although CBGE has obtained the exequatur of the award in Spain and achieved the attachment of the plane owned by Ceiba, the execution measures may be appealed and the State may adopt the follow strategy: (I) demonstrate the sovereign purpose of the attached plane, in order to defend its immunity from execution, or (ii) to hold that Ceiba Intercontinental is not responsible for Ecuatorial Guinea debts because the diferent legal personality. International case law has shown that is highly probability that the court lift the seizure if either of these two defenses is clearly demonstrated., Depto. de Derecho Internacional, Eclesiástico y Filosofía del Derecho, Fac. de Derecho, TRUE, pub

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Ever since the colonial era, attempts have been made throughout the various regions of Africa at building supranational units chiefly for administrative and legal convenience. Examples of such attempts include the Federation of Rhodesia and Nyasaland, the East African High Commission and the federations in former French West and Equatorial Africa, all of which were attempts at forging a supranational nation state. These experiments laid the foundation for further supranational initiatives in post-colonial Africa. In this respect, every region in Africa has either experimented with or is currently experimenting with the idea of supranational regional organisations. This article aims at investigating selected attempts at supranationalism on the continent, the successes and failures of such experiments, and the lessons to be learnt from them. As Africa embarks on the journey of solidifying its unity through the establishment of leviathan continental institutions, efforts should be geared towards building on the experiences of past and present experiments at the sub-regional level. Such experiments offer instructive lessons as they are rooted in similar historical and social contexts.

Ever since the colonial era, attempts have been made throughout the various regions of Africa at building supranational units chiefly for administrative and legal convenience. Examples of such attempts include the Federation of Rhodesia and Nyasaland, the East African High Commission and the federations in former French West and Equatorial Africa, all of which were attempts at forging a supranational nation state. These experiments laid the foundation for further supranational initiatives in post-colonial Africa. In this respect, every region in Africa has either experimented with or is currently experimenting with the idea of supranational regional organisations. This article aims at investigating selected attempts at supranationalism on the continent, the successes and failures of such experiments, and the lessons to be learnt from them. As Africa embarks on the journey of solidifying its unity through the establishment of leviathan continental institutions, efforts should be geared towards building on the experiences of past and present experiments at the sub-regional level. Such experiments offer instructive lessons as they are rooted in similar historical and social contexts.

Ever since the colonial era, attempts have been made throughout the various regions of Africa at building supranational units chiefly for administrative and legal convenience. Examples of such attempts include the Federation of Rhodesia and Nyasaland, the East African High Commission and the federations in former French West and Equatorial Africa, all of which were attempts at forging a supranational nation state. These experiments laid the foundation for further supranational initiatives in post-colonial Africa. In this respect, every region in Africa has either experimented with or is currently experimenting with the idea of supranational regional organisations. This article aims at investigating selected attempts at supranationalism on the continent, the successes and failures of such experiments, and the lessons to be learnt from them. As Africa embarks on the journey of solidifying its unity through the establishment of leviathan continental institutions, efforts should be geared towards building on the experiences of past and present experiments at the sub-regional level. Such experiments offer instructive lessons as they are rooted in similar historical and social contexts.

Ever since the colonial era, attempts have been made throughout the various regions of Africa at building supranational units chiefly for administrative and legal convenience. Examples of such attempts include the Federation of Rhodesia and Nyasaland, the East African High Commission and the federations in former French West and Equatorial Africa, all of which were attempts at forging a supranational nation state. These experiments laid the foundation for further supranational initiatives in post-colonial Africa. In this respect, every region in Africa has either experimented with or is currently experimenting with the idea of supranational regional organisations. This article aims at investigating selected attempts at supranationalism on the continent, the successes and failures of such experiments, and the lessons to be learnt from them. As Africa embarks on the journey of solidifying its unity through the establishment of leviathan continental institutions, efforts should be geared towards building on the experiences of past and present experiments at the sub-regional level. Such experiments offer instructive lessons as they are rooted in similar historical and social contexts.

L’ensemble des disciplines du droit connaît le phénomène des situations de fait. Ces dernières constituent des cas de malformation des institutions promues et protégées par le droit. En réaction, celui-ci les répugne souvent en les privant d’effets. Mais la rencontre des situations de fait avec le droit des sociétés vient bouleverser cet état de choses. En effet, non seulement elles y prolifèrent, mais encore elles ne sont pas systématiquement combattues comme dans les autres disciplines juridiques. Cette étude ambitionne donc de montrer comment le droit des sociétés, en s’appuyant sur les situations de fait, atteint son efficacité. La problématique est alors orientée vers le point de savoir qu’elle est la place qu’occupent les situations de fait dans le droit des sociétés. La réponse en est donnée à travers le constat de leur acceptation par la discipline et à travers l’examen de leur contribution à l’efficacité de cette dernière., De facto situations may be encountered in all fields of law. They tend to deform institutions promoted and protected by law. In reaction, the law rejects them by depriving them of legal effect. However, these encounters between de facto situations and company law in particular do not adhere to the principle of rejection. Not only is there a proliferation of these situations in company law, they are not systematically opposed as they would be in other legal branches. The writer seeks to illustrate how company law, by embracing de facto legal situations, has in fact become more effective. The article then goes on to explain why situations of fact have been openly recognized in company law. The answer may be found in the acceptance and in the contribution of situations of fact to the efficacy of company law.

Que peut-on dire, en réponse à la question de l’application effective des actes uniformes dans l’espace Ohada? La réponse à cette interrogation a permis la signature par Jimmy Kodo de L’application des actes uniformes de l’Ohada, ouvrage de référence qui nous introduit ici dans l’univers de la jurisprudence Ohada. Docteur en droit privé, l’auteur dans ce document a choisi de se laisser guider essentiellement par la jurisprudence afin de révéler au lecteur, l’état de la pratique du droit Ohada. Cette marque d’originalité et la particularité de l’analyse semblent être à la base de ce qui lui a valu d’être qualifié en préface par Barthélémy Mercadal, d’ouvrage « soigné, bien ordonné et précis »1. Ce livre est utile au praticien du droit car, l’analyse jurisprudentielle touche un ensemble de questions pratiques majeures2. Son utilité pour le monde universitaire se ressent par le caractère clair de l’écriture, la cohérence du plan d’analyse et la profondeur, voire la précision des résultats obtenus. Le politique n’est pas non plus demeuré en reste des cibles de cet ouvrage pour qui il est une alerte à élargir le rôle de la CCJA3 (Cour Commune de Justice et d’arbitrage) dans le processus d’unification du droit en Afrique.

La recherche se propose d'examiner s'il est possible d'améliorer la situation des créanciers chirographaires en cas de faillite ou liquidation des biens en assainissant les garanties conventionnelles permettant d'échapper au concours, en réexaminant le régime des sûretés et en examinant les possibilités d'instaurer une part réservataire pour les créanciers ordinaires en cas de faillite ou liquidation des biens en vue d'améliorer directement leur situation. Elle débouche sur une réponse nuancée selon laquelle la mission n'est pas impossible, mais difficile à concrétiser. Nous avons démontré, en effet, que l'amélioration du sort des créanciers chirographaires aussi bien en droit belge qu'en droit uniforme de l'OHADA passe par une réforme profonde des régimes des propriétés-sûretés et des sûretés et, pour plus d'efficacité, par une instauration d'une part réservataire au profit des créanciers susmentionnés. Ces mesures ont trouvé cependant par moment des limites fort sérieuses dans la nécessité de ne pas entraver l'activité économique en traquant trop les sûretés et la liberté contractuelle ainsi que dans le fondement même des sûretés. C'est en tenant compte de tout cela que nous sommes arrivé à formuler, en définitive, cette réponse nuancée. Quoi qu'il en soit le mal est connu et les solutions acceptables et applicables existent. Demeure cependant rare le législateur disposé à les adopter afin d'améliorer directement le sort des créanciers ordinaires., (DROI 3)--UCL, 2006

This paper compares the accounting quality of the International Financial Reporting Standards (IFRS) and the Organization for Harmonization of Businessin Africa (OHADA) standards. These accounting standards are primarily used in the French-Speaking sub-Saharan countries. Literature argues that OHADA standards blend the French-German and the Anglo-Saxon accounting traditions to meet the requirements of a reporting framework for a globalized economy and hence they are like IFRS. Using a casual-comparative research design and collecting data from commercial banks using these two types of accounting standards, this study finds that the quality of accounting differs in IFRS and OHADA in terms of earnings management and loan loss recognition. Commercial banks reporting under IFRS show indices of less earnings management and less conservatism as compared to those reporting under OHADA standards. This paper contributes to literature by quantitatively complementing existing qualitative research which has concluded that OHADA standards should come up with substantial revisions in their conceptual framework if they have to meet their objective of reporting the real economic activity of a firm.

Cette tribune repose sur la réalisation d’un recueil des points de vue de professionnels de la comptabilité ainsi que des organes intervenant dans la normalisation comptable Organisation pour l’Harmonisation en Afrique du Droit des Affaires (OHADA) au Sénégal. Les résultats de l’investigation sont confrontés à la réglementation comptable en vigueur, afin de mieux cerner les grands axes de normalisation comptable dans l’espace OHADA. Ce travail est novateur dans le sens où peu de travaux académiques portent sur cette thématique à l’échelle de l’OHADA., A compilation of viewpoints from accounting experts as well as organizations involved in the OHADA accounting standardization in Senegal has been achieved. The outcome of the survey has been confronted with the accounting regulations in force to identify the main driving forces of the current accounting standardization process improvement in the OHADA zone. It is the first doctrinal research of the kind in the OHADA region.