De longue date, la Birmanie a connu des codifications officielles variées telles que les Dhammathats, le Code birman provenant de la codification indienne de la Common Law et les compilations de lois et de jurisprudence. En revanche, le droit birman de la famille appliquait le principe de la personnalité des lois, se trouvant ainsi exclu de toute codification. Or, depuis l’adoption de la Constitution birmane de 2008, le Parlement birman est désormais compétent pour légiférer dans ce domaine du droit. Dans le même temps, le droit des contrats, le droit des biens et le droit des sociétés inclus dans le Code birman sont devenus désuets au regard de la pratique des affaires locales. Ainsi, la Birmanie cherche désormais à moderniser son droit en vue d’assurer une sécurité juridique et un État de droit. C’est pourquoi, en se fondant sur ces objectifs, une codification est opportune dans le domaine du droit civil. Si l’unité politique de la Birmanie est la priorité des Birmans, une codification telle qu’un Code civil, permettrait une unité du droit menant ainsi à cet objectif. Dans ce contexte, le Code civil français, figure de proue dans la codification, serait une source d’inspiration non négligeable dans l’élaboration d’un tel projet. / For long-time, Myanmar has experienced official and various codifications such as Dhammathats, Burma Code related to the Codification of Indian Common Law, compilations of law and case law. However, Myanmar Family law applied personal law and was excluded of any codification. Since the adoption of Myanmar Constitution 2008, Myanmar Parliament has jurisdiction to enact in this field of law. In the meantime, Contract law, Property law and Company law, included in Burma Code, are now obsolete with regard to local business practice. Thus, Myanmar is now seeking to modernize its law to ensure legal certainty and rule of law. Therefore, based on these purposes, codification of Myanmar civil law is timely and welcome. If the Political unity is the current priority for Myanmar people, codification such as Civil Code provides Legal unity leading to that objective. In this context, French Civil Code, figurehead in codification, will be a significant inspiration for the project development.

No description available.

No description available.

La presente tesis estudia el régimen jurídico-tributario del fideicomiso en los países de la Comunidad Andina. La institución del fideicomiso fue introducido en los países andinos bajo influencia del trust angloamericano y constituye actualmente un mecanismo práctico para la gestión patrimonial familiar, empresarial y financiera de bienes ajenos. Debido al carácter flexible y versátil que posee la figura, las aplicaciones prácticas que los particulares hacen de este contrato son múltiples y, como tales, tienen sus implicaciones tributarias. Desde este punto vista, el trabajo aborda un examen detallado de los elementos civiles, mercantiles y administrativos que se entremezclan en su estructura, y a partir de ahí, la tributación de las rentas del fideicomiso y de los actos derivados del fideicomiso, haciendo hincapié en las implicaciones tributarias que presenta la figura. La tesis realiza una propuesta de solución respecto la imposición directa e indirecta del fideicomiso, ya que la normativa vigente resulta insuficiente. Mientras en algunos países miembros de esta organización regional se va aclarando limitadamente su tratamiento tributario, en otros es nulo el esclarecimiento sobre este aspecto. / This thesis examines the tax and legal aspects of the trust in the countries of the Andean Community. The trust institution was introduced in the Andean countries under the influence of anglo-american trust and nowadays is a practical mechanism for family wealth management, financial and business property of others owners. Due to the flexible and versatile of these figure, practical applications that the particulars made with this contract are many and, as such, have their tax implications. From this point of view, the work deals with a detailed examination of the civilian, commercial and administrative elements that are mixed in its structure, and thereafter, the income taxation of the trust, with emphasis on the tax implications presenting the figure. The thesis makes a proposal for resolution regarding the direct and indirect taxation of the trust, since the current legislation is insufficient. While in some countries of this regional organization the legislation is becoming clearer on their tax treatment, in others countries there are not clarification on these aspects.

La investigació analitza la notificació electrònica en l'ordenament tributari espanyol, amb especial referència a l'evolució històrica dels mitjans de notificació, les fonts normatives i, finalment, avança en l'objectiu de fer una anàlisi pràctica sobre el funcionament, les regles i els principis dels sistemes jurídics de notificació actuals en els diversos tipus d'administració pública estatal, autonòmica i local, concloent que la Societat de la Informació i el Coneixement és una oportunitat per canviar les bases fonamentals de la notificació tributària tradicional, i construir una notificació electrònica que ofereix més valor a la gestió tributària amb un model més cooperatiu i en xarxa, respectuós amb el medi ambient, d'acord amb el que disposa l'article 45 apartat segon de la constitució. / La investigación analiza la notificación electrónica en el ordenamiento tributario español, con especial referencia a la evolución histórica de los medios de notificación, las fuentes normativas y, finalmente, avanza en el objetivo de hacer un análisis práctico sobre el funcionamiento, las reglas y los principios de los sistemas jurídicos de notificación actuales en los diversos tipos de administración pública estatal, autonómica y local, concluyéndose que la Sociedad de la Información y el Conocimiento es una oportunidad para cambiar las bases fundamentales de la notificación tributaria tradicional, y construir una notificación electrónica que ofrece más valor a la gestión tributaria con un modelo más cooperativo y en red, respetuoso con el medioambiente, de acuerdo con lo dispuesto por el artículo 45 apartado segundo de la constitución. / The research analyzes the electronic notification in the Spanish tributary classification, with special reference to the historical evolution of the notification means, the legal sources and finally moving forward to a practical analysis of the operation, the rules and principles of the current legal notification systems in the diverse types of national, regional and local public administration, concluding that the Society of the Information and the Knowledge is an opportunity to change the fundamental bases of the traditional tax reporting, and to build an electronic notification provides more value to the tributary administration with a more cooperative and networking model, eco-friendly, according to the provisions by the second paragraph from Article 45 of the constitution.

El proyecto de investigación que se presenta se circunscribe dentro del ámbito del Derecho Mercantil. No obstante, debido a las características especiales de la temática analizada, se puede afirmar que este trabajo es un estudio transversal entre el Derecho Mercantil, el Derecho Aeronáutico, el Derecho Administrativo, el Derecho Internacional y la doctrina económica. El principal objetivo de esta tesis es analizar si la estructura del mercado aeroportuario español cumple la normativa europea del derecho de la competencia, en concreto el artículo 102 del Tratado de Funcionamiento de la Unión Europea y la normativa interna, es decir, el artículo 2 de la Ley 15/2007 de 3 de julio de Defensa de la Competencia. En definitiva, se analiza si el operador español “Aena Aeropuertos, S.A” ostenta una posición de dominio en el mercado aeroportuario español y si abusa de esta posición de dominio en el mercado, contraviniendo con ello la normativa mercantil vigente. Para lograr el objetivo señalado se revisa en profundidad la legislación y la jurisprudencia europea y estatal en materia de infraestructuras aeroportuarias, así como la doctrina económica y jurídica más relevantes en la materia. También se estudian los principales modelos aeroportuarios de derecho comparado. / The research project that is presented belongs to the Commercial law field. However, due to the special features of the topic analyzed, it can be stated that this work is a transversal job between Commercial Law, Air Law, Administrative Law, International Law and economical doctrine. The main objective of this thesis is to analyse whether the Spanish air market structure complies with the European law of the competition right, in particular Article 102 of the Treaty of Functioning of the European Union and the internal normative, namely Article 2 of Law 15/2007 from July 3rd of Defense of the Competition. Ultimately, it is analysed if the Spanish operator “Aena Aeropuertos, S.A.” holds a dominant position in the Spanish air market and if it abuses of this position in the market, contravening the existing corporate legislation. To achieve the established objective, the European and Spanish Law and Jurisprudence in the air infrastructures field is reviewed in depth, as well as the more relevant economical and juridical doctrine in this matter. It is also discussed the main airport models in Comparative Law.

El present treball té per objecte l’anàlisi dels problemes jurídics vinculats i derivats de les operacions de internacionalització de les societats mercantils així com d’aquelles operacions de reestructuració societària que impliquen un trasllat internacional de seu social o mobilitat dins del territori de la Unió Europea. La col·lisió entre el Dret de la Unió Europea i el Dret Internacional Privat dels Estats membres en matèria societària continua essent una realitat que ni la integració a través del dret secundari, ni els pilars essencials regulats en el dret originari, ni la pròpia jurisprudència del TJUE encara han resolt.

This thesis explores the making of Thailand’s Civil and Commercial Code in 1925 (‘Code of 1925’), especially the drafting method the draftsmen employed, and ascertains how the use of this method affected Thai lawyers’ understanding of rules and concepts of the Code. The Code of 1925 emerged from a period in which Thailand was under threat from colonisation by Western powers. As a result of a number of unbalanced commercial treaties between the Thai and foreign governments, the jurisdictional sovereignty of the country had been eroded by consular jurisdiction and the principle of extraterritoriality. These ‘unfair treaties’ forced the Thai government to establish a modern legal system as part of its attempts to recover full judicial autonomy. The work of codification of civil and commercial law, which began in 1908 under the direction of French draftsmen, produced the desired result in 1925 only after Phraya Manavarajasevi (Plod na Songkhla) became involved. Plod was instrumental in replacing the French Code civil with the BGB of 1900 as the principal model and introducing the Japanese Civil Code of 1898 (‘Minpō’) and the ‘copying method’ which he referred to as the ‘Japanese method’ to the new Thai-dominated drafting committee. The Japanese Code and the ‘Japanese method’ were chosen owing to Plod’s belief that the Japanese had established their civil code by copying the BGB. This thesis shows that Alan Watson’s theory of legal transplants is well suited for explaining this type of legal development: the draftsmen copied the wording of English translations of provisions of the BGB and the Minpō without much concern about their conceptual foundations. They finished their task within seven months. But Watson’s contention that successful legal borrowing does not require ‘a systematic knowledge of the law’ must be approached with great caution. Plod was misled by a secondary source he consulted into believing that the Minpō was practically a copy of the BGB. In reality, the Japanese Code was influenced by a variety of foreign laws, including German and French law. The drafting committee’s lack of knowledge about the rules and concepts they borrowed and the method they adopted led to difficulties in interpreting the rules and concepts in question. This is illustrated in this thesis by a case study of the legal rules in the Code of 1925 on specific performance. Most of the Thai provisions concerning non-performance and remedies for non-performance were copied from the BGB, but two important rules concerning the rights to performance and damages (Articles 213 and 215) came from the Minpō. These provisions were mainly influenced by French law, but Plod and most likely other Thai draftsmen erroneously believed that they were of German origin. The text of these two articles clearly put specific performance and damages as remedies for non-performance on equal footing. The consequence of this is that Thai academics who maintain that specific performance is the primary remedy for nonperformance have struggled to justify this point of view. Whenever they expound on the principle of the primacy of specific performance in Thai law, Thai writers produce contradictory statements because the wording of Articles 213 and 215 forces them to accept that the creditor in case of non-performance has the right to choose between specific performance and damages. This thesis shows that legal borrowing without a proper use of comparative law and legal history and a systematic knowledge of the law borrowed can lead to undesirable results. Thai lawyers must employ comparative and historical methods when discovering the true character of the Thai rules and concepts. With the help of these methods, they may find common ground in legal concepts and resolve some theoretical problems.

Les conflits d'intérêts sont une menace pour la confiance inhérente aux marchés financiers. Leur fonctionnement fait naître des situations conflictuelles aussi nombreuses qu'originales menaçant tant l'intérêt des intervenants que l'intégrité du marché. Longtemps reléguée dans la sphère de l'autorégulation, cette question est devenue une préoccupation politique majeure. Face à la diversité des situations et à l'insuffisance des réponses traditionnelles, le marché s'est doté de règles en vue de prévenir et de résoudre les conflits d'intérêts tout en essayant de concilier les impératifs de sécurité et d'efficacité. La thèse répond, sous l'angle du droit financier, à deux types d'interrogations : d'une part, l'identification des situations conflictuelles et, d'autre part, leur traitement juridique. La complexité des conflits d'intérêts naît de leur diversité. L'identification suppose de définir le cadre juridique, personnel et matériel des conflits d'intérêts. Celle-ci répond au besoin de dépasser l'analyse casuistique en dégageant les éléments caractéristiques, dans la perspective d'une approche juridique opérationnelle. Le régime des conflits d'intérêts et leur maîtrise par le droit financier révèlent ses spécificités par rapport au droit commun. Ce particularisme tient aux impératifs de protection de l'intérêt des investisseurs et de l'intégrité du marché mais également d'efficacité, à la méthode empruntée, tournée principalement vers la prévention et la gestion des conflits d'intérêts, enfin, aux instruments utilisés. L'étude du régime montre que la voie d'une approche juridique unitaire des conflits d'intérêts, aussi séduisante soit-elle, demeure encore incertaine. / One of the most dangerous threats on the inherent trust in the financial markets lies in the existence of conflicts of interests. They initiate conflictual situations which number and peculiarities threaten the interests of the intervening parties and the market integrity. After being considered as part of the judiciary subsphere of self-regulation, this question has become of major political concern. Due to the diversity of the situations and to the inadequacy of the traditional legal means, the market has been endowed with rules in order to prevent and solve conflicts of interests. The thesis answers two kinds of questions raised by the conflicts of interests from the point of view of the financial law : first, by identifying the situations of conflicts; second, by discussing their legal solutions. The complexity of the conflicts of interests raises from their diversity. Their identification requires to define the legal, personal and bodily framework of conflicts of interests. There is a need to go beyond a casuistic analysis in order to define the characteristic elements for an operational and legal approach; The regime of the conflicts of interests reveal the specificities of the matter with regard to the ordinary law of the conflicts of interests. This particularism is first linked to its objectives which are of protecting the investors interests and the market integrity; second, to the chosen method which is directed for its major part toward preventing and managing the conflicts of interests, finally to the means it uses. The study of the regime of the conflicts of interests shows that the way to a united approach as attractive it may appear is still uncertain.

This research argues that cooperatives have become uncategorizable in terms of their identity, especially when one attempts to distinguish them from investor-owned firms and hence it is further argued that they should have specified objectives that match with their historical not-for-profit objectives so that they can easily distinguishable. The cooperatives have become uncategorizable mainly due to the gradual adaptation of the idea of investor owned firms into cooperatives and the possibility of organizing business enterprises in the form of cooperatives. The problems are further exacerbated in Ethiopia due to (1) the existence of state incentives to cooperatives,(2) the legislative failure to properly define cooperatives,(3) the policy failure to properly define cooperatives objectives (4) the absence of state regulation of cooperatives or self- regulation by the cooperatives themselves. Cooperatives could easily be categorized if they have specified objectives that match with their historical not-for-profit objectives. Historically, they were intended to solve problems left unsolved by market forces or state intervention or even the charities. Currently, it is the issue of trust that remains unsolved by these alternatives. Although trust is a foundation of any society, it is an attribute which is in decline due to changing nature of community. Consumer cooperatives are viable alternatives of reviving trust by rebuilding traditional communities in a contemporary world. This argument is advanced by reviewing academic writings and critically analyzing the Cooperative Society Proclamation No. 147/1998 in comparison to the Commercial Code of Ethiopia. This is further followed by critical examination of policy documents of the Federal Government of Ethiopia concerning cooperatives. The actual motives and practical regulation of Ethiopian Cooperatives are evaluated on the basis of interviews. Academic literature is used to review the importance of trust and the role of the cooperative in safeguarding and rebuilding it.