Les modèles du contrat FIDIC sont parmi les conditions de référence les plus couramment utilisées dans les projets internationaux. Le contrat FIDIC est calqué sur des conceptions juridiques enracinées dans le système de Common Law. Cependant, il y a une augmentation dans l’utilisation des modèles FIDIC dans les systèmes du code civil. Ainsi, les employeurs, les entrepreneurs, les organismes de financement internationaux, les ingénieurs, les avocats et les parties prenantes des projets, utilisant les modèles FIDIC dans les systèmes du code civil, doivent comprendre l'interprétation des dispositions FIDIC dans le contexte du droit civil. Dans cette recherche, l’application des provisions concernant le temps et le paiement supplémentaires sous l’auspice d’un contrat FIDIC (CONS) sera étudiée dans le contexte du droit civil, avec une attention particulière pour l’application spéciale de telles provisions sur le droit civil Egyptien. Les ressemblances et différences entre les provisions concernant le temps et le paiement supplémentaire sous l’auspice d’un contrat FIDIC (CONS) et le droit civil Egyptien seront identifiées. Des recommandations concernant les provisions concernées seront faites quant aux modifications à apporter soit au Code civil Egyptien soit au modèle FIDIC (CONS), selon le cas. Cette recherche vise à illuminer les employeurs, les ingénieurs et les entrepreneurs concluant des projets fondés sur le modèle FIDIC (CONS) et ayant élu le droit Egyptien en tant que loi applicable; gérer correctement les délais, retards et risques entraînant des paiements supplémentaires dans les contrats de construction. Cela devrait permettre de minimiser, autant que possible, les litiges associés aux retards et aux demandes de prorogation de délai et/ou du paiement supplémentaire. Étant donné que la plupart des systèmes juridiques du Moyen-Orient sont fondés sur les principes du droit civil et sont fortement influencés par le droit civil Egyptien, il est envisagé que cette recherche soutienne l'administration effective et efficace des contrats de construction dans la région. / The FIDIC forms of contract are one of the most commonly used standard conditions of contract in international projects. The FIDIC is based on legal concepts rooted in the Common Law system. However, there is an increase use of the FIDIC in Civil Law jurisdictions. Thus, employers, contractors, international financing organizations, engineers, lawyers and stakeholders of projects, using FIDIC in Civil Law jurisdictions, need to understand the interpretation of the FIDIC provisions against a Civil Law background. In this research, the application of time and additional payment provisions of the FIDIC (CONS) will be studied in the context of the Civil Law, with special application on the Egyptian Civil Law. Similarities and differences between the relevant provisions of time and additional payment under the FIDIC (CONS) and the Egyptian Civil Law will be recognised. Recommendations will be yielded as to amendments to be made either to the Egyptian Civil Code or to the FIDIC (CONS), as the case may be, in relation to the provisions at issue. It is envisaged that this research would help employers, engineers and contractors, entering into projects based on the FIDIC (CONS) and with the Egyptian Civil Law as the applicable law, properly manage time provisions, delays and risks leading to additional payment in the construction contracts. This should help minimize, as much as possible, disputes associated with and/or resulting from the delays and claims for extension of time and/or additional payment. Since most of the legal systems of the Middle East are founded upon Civil Law principles, and are most heavily influenced by the Egyptian Civil Law, it is envisaged that this research would support effective and efficient contract administration of construction projects among the region.

The subject of this diploma thesis is the tax control which can be classified to the financial law sector. The aim of the thesis is a basic description and introduction to the tax control. During writing my diploma thesis I used legal regulation from several legal branches to clarify the tax control and I considered them in the (mutual) context related to the topic of the tax control. For the comprehensive solution of the tax control issue it was also necessary to apply related judicial decisions and literature. I described the findings concerning the tax control in the diploma thesis by using the description and subsequently I deduced certain conclusions by using the deduction method. I also dealt with ambiguous issues of the tax control which I tried to clarify and take legal opinion on them and imply possible de lege ferendae changes. The diploma thesis consists of the introduction where the subject and the aim of the diploma thesis are introduced. The subject of the following chapters is the general part of the tax control, particular stages of the tax control, consequences of the tax control and means of rights protection. The last part of the diploma thesis devotes to the conclusion, including a summary of the diploma thesis and proposed de lege ferendae changes. The above mentioned diploma...