Den ökade globalisering som råder gynnar internationell handel på många plan, vilket även har bidragit till att internprissättning blivit en allt mer central fråga. Däremot ställs det högre krav på att adressera de problem som systemet resulterar i. Detta med hänsyn till att ett internpris är av påverkande karaktär på organisationens resultat på grund av skattemässiga motiv och incitament från ledningen. Även om OECD:s riktlinjer TPG är utformade av det politiskt styrande organet i respektive medlemsland är dessa riktlinjer inte tvingande. Systemet möjliggör subjektivitet i internprissättning. Problematiken belyses i synnerhet när redovisningstraditioner och deras eventuella påverkan på internprissättningen i Sverige och Storbritannien tas i beaktning.Studien har som syfte att genom en komparativ analys undersöka hur Sveriges och Storbritanniens redovisningstraditioner påverkar respektive lands tolkning av TPG. Ländernas skattemyndigheter, Skatteverket och HMRC, har gett ut en handledning respektive en intern manual rörande internprissättning där myndighetens tolkning av TPG framgår.Studien är en innehållsanalys av kvalitativ karaktär och datamaterialet som har använts är textutdrag från myndigheternas handledning och manual samt respektive lands lagstiftning på vissa områden. Studien har som ambition att undersöka fyra områden avseende internprissättning, myndigheternas referering till gällande rätt, armlängdsprincipen, metoder för prissättning och bevisförfarande. Tolkningsmodellen som har använts i studien har utvecklats fram ifrån Johanssons (2010) modell avseende substance over form. Tolkningsmodellen tillsammans med den teoretiska referensramen har fungerat som ett verktyg i analysen kring hur redovisningstraditionerna i respektive land påverkar tolkningen av TPG.Studiens slutsats indikerar att det finns inslag av redovisningstraditionerna i respektive lands tolkning av TPG. Både Storbritannien och Sverige refererar till OECD kontinuerligt men studien har resulterat i vissa skillnader som belyser det faktum att länderna har olika redovisningstraditioner. I Skatteverkets handledning identifierar resultatet vissa inslag av den kontinentala redovisningstradition som Sverige präglas av, det påträffas även inslag av det regelbaserade synsättet samt spår av det rättssystem som karaktäriserar Sverige, code law. Resultatet visar även att Storbritanniens redovisningstraditioner framträder i HMRC:s tolkning av TPG. Det återfinns inslag av den anglosaxiska traditionen, det principbaserade synsättet och även här syns spår av deras rättssystem, common law. Studien bidrar med en ökad förståelse kring hur nationella redovisningstraditioner påverkar tolkningen av internationella riktlinjer. Den bidrar även med en praktisk kunskap för företag, myndigheter och internationella verkställande organ. / Increased globalization stimulates international trade in many ways. It has led to increased importance of transfer pricing. However, there is a need to address several issues that have arisen since a transfer price affects the organization's profit or loss due to tax consequences and incentives from management. Although the guidelines known as TPG are drafted by the governments in members’ states, these guidelines are not mandatory. The system allows for subjectivity in transfer pricing. The problem is can be demonstrated by comparing the accounting traditions and their possible impact on transfer pricing in Sweden and the UK.The purpose of the study is to investigate how Sweden's and Britain's accounting traditions affect the countries' interpretation of the TPG. The tax authorities of these countries, the Swedish Tax Agency and HMRC, have each issued a guide and an internal manual on transfer pricing, which explains the authorities’ interpretation of the TPG. The aim of the study is to make a comparative analysis of these guides and internal manuals to see if and how the countries’ interpretation of the TPG differ due to the countries’ accounting traditions. Further, the study is a content analysis of qualitative nature and the data used has been extracted from the authorities' guide and internal manual, as well as the legislation of each country in certain areas. The aim of the study is to investigate four areas of transfer pricing, the authorities' reference to current law, the arm's length principle, pricing methods and evidence procedures. The research model used in this study has been developed from Johanssons (2010) model regarding substance over form. The resarch model together with the theoretical reference framework have served as a tool in the analysis of how accounting traditions in each country affect the interpretation of TPG.The study’s conclusion indicates that there are elements of accounting traditions in each country’s interpretation of TPG. Both the UK and Sweden refer to the OECD repeatedly but the study has resulted in some differences highlighting the fact that the countries have different accounting traditions. In the Swedish Tax Agency’s guidance, the result identifies certain elements of the continental accounting tradition that Sweden is characterized by, it also finds elements of the rule-based approach as well as traces of the legal system code law that characterizes Sweden. Likewise, the result also shows that Britain's accounting traditions appear in HMRC's interpretation of TPG. There are elements of Anglo-Saxon tradition, the principle-based approach, and also traces of their legal system common law. The study contributes to an increased understanding of how national accounting traditions affect the interpretation of international guidelines. It also provides useful information for companies, authorities and international executive agencies.This paper is hereinafter written in Swedish.

Aujourd’hui, l’Afrique est sans aucun doute la partie du monde la plus affectée par la commission des crimes internationaux les plus graves. Pourtant, depuis des décennies, il existe des mécanismes juridiques visant à sanctionner les responsables des crimes qui heurtent la conscience humaine. Seulement, l’échec relatif de ces mécanismes peut pousser l’observateur à se demander s’il est possible de garantir la diffusion du droit international pénal sur le continent africain. Cette interrogation est loin d’être incongrue, car même si un nombre important d’états africains ont ratifié le Statut de Rome qui organise la répression du génocide, des crimes contre l’humanité, des crimes de guerre et même du crime d’agression, il n’en demeure pas moins que l’application de ce Statut dans les différents ordres juridiques concernés est très souvent compromise. La principale raison à cela c'est que, le droit international pénal ne tient pas forcément compte des particularismes juridiques des états qui ont pourtant la primauté de compétence, en vertu du principe de subsidiarité, pour sanctionner la commission des crimes internationaux selon les règles classiques de dévolution des compétences. De plus, il faut préciser que l’Afrique est le terrain de prédilection du pluralisme juridique qui favorise la juxtaposition de l’ordre juridique moderne et de l’ordre juridique traditionnel. Si le premier est en principe réceptif aux normes internationales pénales, le second qu’il soit musulman ou coutumier avec l’exemple des Gacaca rwandais, repose sur une philosophie juridique différente de celle du droit international pénal. Dans tous les cas, l’articulation du droit international pénal avec les ordres juridiques africains est une des conditions de sa diffusion. Cette articulation pourrait d’ailleurs être favorisée par le dialogue entre les juges nationaux et internationaux qui doivent travailler en bonne intelligence pour édifier un système international pénal ; d’où l’intérêt pour les états africains de favoriser une coopération effective avec les juridictions pénales internationales. Il va sans dire que, tout ceci ne sera possible qu’au sein des régimes politiques démocratiques capables de renoncer aux règles et pratiques juridiques anachroniques pour s’appuyer sur une politique criminelle pouvant favoriser, dans un avenir plus ou moins lointain, un véritable universalisme du droit international pénal. / Today, Africa is undoubtedly part of the world most affected by the commission of the most serious international crimes. Yet for decades, there are legal mechanisms to punish those responsible for crimes that shock the conscience of humanity. But the relative failure of these mechanisms can push the viewer to wonder if it is possible to ensure the dissemination of international criminal law on the African continent. This question is far from being incongruous, because even if a significant number of African states have ratified the Rome Statute that governs the fight against genocide, crimes against humanity, war crimes and the crime of aggression even, the fact remains that the application of the Statute in the different legal systems involved is often compromised. The main reason for this is that international criminal law does not necessarily take into account the legal peculiarities of the states that have yet the primacy of jurisdiction under the subsidiarity principle, to sanction the commission of international crimes by the conventional rules devolution of powers. In addition, it should be noted that Africa is the stomping ground of legal pluralism that promotes juxtaposition of the modern legal system and traditional law. If the first is normally receptive to criminal international standards, the second whether Muslim or customary with the example of the Rwandan Gacaca is based on a different legal philosophy from that of international criminal law. In all cases, the articulation of international criminal law with African legal systems is one of the conditions of release. This link could also be encouraged by the dialogue between national and international judges who must work in harmony to build an international criminal system; hence the need for African states to promote effective cooperation with international criminal courts. It goes without saying that all this will be possible only in democratic political systems which can waive the rules and legal practices anachronistic to press a criminal policy that can promote in a more or less distant future, a true universalism of international criminal law.

La réforme et l’harmonisation du droit des sûretés mobilières sont à l’ordre du jour de plusieurs organisations internationales, car il est admis qu’un régime de sûretés efficient favorise l’accès au crédit à de faibles coûts. L’harmonisation de ce droit comporte deux volets. D’une part, dans l’Occident industrialisé, les efforts d’harmonisation vont de la réforme des droits internes à l’établissement de régimes spéciaux relativement à des biens spécifiques (principalement les biens mobiles de grande valeur, tels les aéronefs, le matériel ferroviaire roulant et les satellites, et les biens incorporels, comprenant les créances, valeurs mobilières, actifs financiers et titres intermédiés). Ces efforts d’harmonisation démontrent que d’un point de vue systémique, malgré quelques différences notables, les régimes nord-américains et européens sont fondés sur des principes similaires et atteignent des résultats comparables. En résulte l’émergence d’un ordre juridique transnational en droit des sûretés mobilières, fondé sur les principes de la primauté de l’individu et la reconnaissance du droit de propriété de l’individu dans ses biens, mis en œuvre grâce à l’État de droit. D’autre part, les institutions financières internationales encouragent l’établissement de régimes de sûretés dans les pays en voie de développement qui obéissent aux mêmes critères que ceux de l’Occident, en insistant sur les réformes institutionnelles et juridiques visant l’établissement d’une bonne gouvernance et l’État de droit. Cependant, une transposition des régimes occidentaux ne peut se faire sans heurts dans les pays en voie de développement, notamment pour des raisons socio-culturelles et politiques. Lorsque les principes de la primauté de l’individu, de la propriété individuelle et de l’État de droit ne sont pas reconnus dans un pays donné, la réforme et l’harmonisation du droit des sûretés s’en trouvent compromis. La démonstration de l’état d’avancement de la réforme et de l’harmonisation du droit des sûretés dans les pays occidentaux industrialisés est faite grâce à une comparaison du Uniform Commercial Code, du Code civil du Québec, des Personal Property Security Acts des provinces canadiennes de common law, des principes des droits français et anglais, de l’influence du droit communautaire sur les pays membres de l’Union Européenne. Sont analysés, aussi, dans cette optique, les principaux instruments de l’harmonisation du droit émanant des organisations internationales. Par ailleurs, deux études de cas relatifs à la réforme du crédit foncier en Égypte et à la réforme de l’urbanisme et de l’habitat en République démocratique du Congo, viennent étayer les difficultés que rencontrent les institutions internationales, telles la Banque mondiale et l’ACDI, dans le cadre de projets de réformes visant la bonne gouvernance et l’instauration d’un véritable État de droit, en partie à cause d’un pluralisme des ordres juridiques de ces pays. / The reform and harmonization of secured transactions on movable (or personal) property is fostered by international organizations, on the assumption that an efficient regime of secured transactions will give access to affordable credit to a large number of persons and corporations. Such reform and harmonization process can be explained according to its two main features. Firstly, in Western and developped countries, the focus is on endeavours to harmonize the various regimes internally and to establish special regimes with respect to specific assets (for instance, high value mobile equipment, such as aircrafts, rolling stock or satellites, on the one hand, or incorporeal property, including securities, financial assets or security entitlements, on the other hand). Even though some differences remains from a systemic point of view, north american and european regimes are based on similar principles and achieve comparable results. It is therefore possible to see the emergence of a transnational legal order in the law of secured transactions, based on individuals and the enforcement of their rights of ownership, ascertained by the Rule of Law principle. Secondly, international financial institutions are encouraging the implementation of secured transactions regimes in developing countries along the same criteria as those used in Western developed countries, in the context of institutional and legal reforms under governance and rule of law projects. However, Western regimes must be adapted and customized before they are transplanted into a developing country. Indeed, for socio-cultural and political reasons, it is not possible to establish the same kind of regime therein. When individual rights and freedoms, including the right of ownership and the Rule of Law, are not recognized, the reform and harmonization of secured transactions is not likely to happen. The status of advancement of the reform and harmonization of secured transactions in the developed world is illustrated by a comparison between the Uniform Commercial Code, the Civil Code of Québec, the Personal Property Security Acts of canadian common law provinces, the applicable principles under both French and English Law, and the influence of European Law on its member states. An analysis of the main harmonization instruments proposed by international organizations is also conducted. Finally, the pitfalls of governance and rule of law reform projects are well described by two case studies. The first one deals with real estate and mortgage law reforms in Egypt, with a goal to encourage affordable access to housing; the second one is about urban planing and housing reforms in the Democratic Republic of Congo. The existence of a multiplicity of legal orders in these countries explains the difficulties encountered in such reform processes.

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Constante alvo de preocupação dos processualistas, os efeitos das decisões judiciais ganham contornos inovadores e polêmicos no domínio da jurisdição constitucional brasileira. O presente estudo, além de fazer breve incursão sobre as premissas conceituais e classificatórias do controle de constitucionalidade, busca subsídios doutrinários sobre a classificação da sentença à luz dos efeitos que produzem, para, após, sistematizar idéias capazes de eliminar a falta de nitidez que paira sobre muitos dos efeitos produzidos na fiscalização judicial de constitucionalidade. A investigação se debruça sobre quais são esses efeitos, como e quando se operam no processo, o campo pelos quais se estendem e a quem alcançam; tal exame é feito de acordo com as características do controle difuso, incidental e concreto, de um lado, e da fiscalização concentrada, principal e abstrata, de outro. Nessa parte da pesquisa, para além de temas como o da retroatividade da decisão e o da modulação de efeitos, despontam, ainda: (i) a assimilação da súmula vinculante e da repercussão geral como institutos que potencializam a eficácia das decisões; (ii) projeção de efeitos erga omnes por meio de recurso extraordinário; (iii) o efeito vinculante visto como fator de aproximação entre os sistemas da common law e da civil law; (iv) as características do denominado processo objetivo; (v) a força obrigatória dos motivos determinantes do decisório; (vi) natureza dúplice e causa petendi aberta das ações de controle abstrato, entre outros. Ao final, considerando-se os possíveis conflitos entre as decisões editadas no controle difuso e no concentrado, analisa-se o impacto de um processo sobre o outro. Nesse contexto, destaca-se a abordagem da ação rescisória e dos instrumentos previstos nos artigos 475-L, §1º, I e 741, parágrafo único do Código de Processo Civil como possíveis caminhos de revisão da sentença que contraria decisão do Supremo Tribunal Federal em matéria constitucional. Considerações conclusivas de cunho crítico encerram o trabalho. / Object of constant concern for Procedural Law authors, the effects of judicial decisions gain new and controversial configurations in the scope of the Brazilian constitutional jurisdiction. This paper, besides presenting a brief overview on the conceptual and classificatory premises of the control of constitutionality, seeks support in legal writings on the classification of the sentences regarding the effects they produce, and then systematizes ideas capable of eliminating the lack of clarity in many of the effects produced in the judicial control of constitutionality. This study looks into such effects, how and when they manifest in the proceeding, the scope to which they extend and who they affect. Such examination is based, on the one hand, on the characteristics of diffuse, incidental and concrete control, and on the other hand, on the main and abstract concentrated control. In this part of the research, besides issues like retroactivity of decision and flexibilization of decision effects, other questions emerge, such as: (i) assimilation of binding precedent and of the general repercussion as potentializing agents of the efficacy of the decisions; (ii) projection of erga omnes effects, by means of extraordinary appeal; (iii) binding effect seen as a factor of approximation between common law and civil law systems; (iv) the characteristics of the so-called objective proceeding; (v) the binding force of the motives that determine the decision; (vi) Double nature and open causa petendi of the actions of abstract control, among others. Finally, considering the possible conflicts between the decisions passed in the diffuse control and in the concentrated control, the impact of one proceeding on the other is analyzed. Accordingly, rescissory action and instruments provided for in articles 475-L, paragraph 1, I and 741, sole paragraph, of the Code of Civil Procedure, are highlighted as possible paths towards revision of sentence, which contradicts decision by the STF (Federal Supreme Court) in constitutional matter. The paper is concluded with critical considerations.

La réception du contrat de crédit-bail par le droit positif irakien n’a pas besoin d’une acculturation qui prendrait la forme de la soumission ou de l’assimilation aux règles juridiques ayant été élaborées dans un environnement juridique différent. Afin d’être accueilli par le droit positif irakien, le contrat de crédit-bail doit passer par la réception des modèles français, américain, islamique dans le système juridique irakien pour y former un droit mixte d’application spéciale. Pour fournir une explication bien satisfaisante pour la réception d’un modèle du contrat de crédit-bail dans l’ordre juridique irakien, il est indispensable de chercher des propositions plus spécifiques s’agissant la sélection des normes juridiques ; l’ajustement entre les normes empruntées et le système juridique dans lequel ils doivent être reçus ; et les relations entre les deux cultures juridiques. Le législateur irakien ne peut se limiter à une simple copie, car il doit veiller à établir des lois qui sont le reflet de la mentalité et de la culture juridique irakienne. Il est donc indispensable d’explorer plus à fond les forces qui motivent la réception du contrat de crédit-bail par le droit positif irakien : la recherche d’un système juridique, culture juridique, et culture fiscale adéquate. Cette analyse ouvre des perspectives nouvelles et soulève toute une série de questions, étudiées à la lumière des droits français, américain et irakien. Les points soulevés par la première partie de notre thèse montrent bien les stratégies, les démarches et les principaux obstacles de la transplantation indirecte des normes juridiques ayant été élaborées dans un environnement non islamique. C’est donc à l’analyse de la réception indirecte des normes juridiques applicables au contrat de crédit-bail que la première partie de la thèse est consacrée. À côté de la réception indirecte des normes juridiques applicables du contrat de crédit-bail, une transplantation directe des normes comptables et fiscales est indispensable pour la réception du contrat de crédit-bail par le droit positif irakien. L’enjeu de la réception d’un point de vue comptable et fiscal sera dès lors multiple : d’une part, un rapprochement entre le droit comptable, fiscal français et le droit fiscal, comptable irakien est souhaitable et recherché. D’autre part, un rapprochement entre le droit comptable, fiscal américain, ayant été inspiré par les normes comptables et fiscales internationales, et le droit fiscal, comptable irakien est faisable. C’est la compatibilité et l’harmonisation qui sont recherchées. C’est donc à l’analyse de la réception directe des normes comptables et fiscales applicables au contrat de crédit-bail que la deuxième partie de la thèse est consacrée. / The receipt of the contract of finance lease in Iraqi positive law does not need an acculturation which would take the shape of submission or the assimilation to the legal rules having been elaborate in a different legal environment. To be integrated into Iraqi substantive law, the contract of finance lease must pass through the transplantation of French, American and Islamic models in the Iraqi legal system to form mixed law of special enforcement. To provide a satisfactory explanation for the adoption of a model of the contract of finance lease in the Iraqi legal system, it is essential to go beyond the often articulated approaches to legal changes. Seeking more specific proposals regarding the selection of legal innovation sources; the fit between the rules borrowed and the system in which they must be received, and the relationships between sectors of the two legal systems. The Iraqi legislator can not be limited a simple copy, because it must be sure to establish laws that are a reflection of the mentality and the Iraqi legal culture. It is therefore essential to further explore the forces that motivate the receipt of finance lease and defines its scope: the search for a legal system, legal culture, tax culture that is perceived as authentic or adequate. This analysis opens up new perspectives and raises a series of questions examined in the light of French, American and Iraqi rights. The points raised by the first part of this thesis show of strategies, approaches and the main obstacles of indirect legal transplantation of rules that have been developed in a non-Islamic environment. So the analysis of indirect receipt legal standards applicable to the contract of finance lease that the first part of the thesis is devoted. Next to the indirect receipt legal rules applicable of the contract of finance lease, a direct transplantation of accounting and tax standards is essential to receipt of contract finance lease the Iraqi positive law. The issue of receipt of an accounting and tax perspective will therefore be multiplied: One hand, reconciliation between the French accounting law, French tax law and, Iraqi accounting law, Iraqi tax law is desirable and sought after. In addition, reconciliation between the U. S. accounting law, U.S. tax law, having been inspired by the international accounting, and tax standards and Iraqi accounting law, Iraqi tax law is feasible. It is then compatibility and harmonization are sought. So the analysis of the direct receipt of accounting and tax rules applicable to the contract of finance lease that the second part of the thesis is devoted.

The South African legal system is dualistic in nature with the one part consisting of the Western common law and the other consisting of African customary law. Although these two legal systems enjoy equal recognition, they regularly come into conflict with each other due to their divergent value systems. It is especially within the context of the South African criminal law that this conflict becomes apparent, because an accused's conduct can be viewed as lawful in terms of African customary law, but unlawful in terms of the South African common law. In such cases the accused may attempt to raise a cultural defence by putting forth evidence of his cultural background or values to convince the court that his prima facie unlawful conduct is actually lawful and that he should escape criminal liability. Alternatively, an accused may put forth evidence of his cultural background or values in an attempt to receive a lighter sentence. The question which therefore arises is whether a so-called "cultural defence" exists in the South African criminal law, and if so, what the influence of such a defence on the South African criminal law is. The conflict between African Customary law and the South African common law in the context of the criminal law arises due to the fact that the indigenous belief in witchcraft, (including witch-killings), the indigenous belief in the tokoloshe and the use of muti-medicine (including muti-murders), as well as the phenomenon of "necklacing" and the custom of ukuthwala can result in the commission of various common law crimes. In the case of witch-killings, the perpetrators can be charged with the common law crimes of murder or, if the victim survives, attempted murder, common assault or assault with intent to do grievous bodily harm. Similarly, necklacing, as a method used for killing witches, can also result in the commission of these common law crimes. What is more, the perpetrators of witch-killings can also be charged with the statutory crimes of accusing someone of witchcraft, pointing the victim out as being a witch or wizard or injuring a person based on information received from a traditional healer, or similar person. The indigenous belief in the tokoloshe can lead to the commission of the common law crimes of murder or, if the victim survives, common assault or assault with intent to do grievous bodily harm. The perpetrators of mutimurders can also face charges of murder or attempted murder, if the victim survives. The indigenous custom of ukuthwala can result in the commission of common law crimes such as abduction, kidnapping and common assault, as well as the statutory crime of rape. A perusal of South African case law dealing with the indigenous beliefs and customs above reveals that the accused in such cases have indeed attempted to put forth evidence of their indigenous beliefs or customs to persuade the criminal courts that they should escape criminal liability for a particular crime. In fact, these arguments were raised within the context of the existing common law defences such as private defence, necessity, involuntary conduct and a lack of criminal capacity. However, the South African criminal courts have up till now in general been unwilling to accept arguments of indigenous beliefs and customs to serve as a defence, either alone or within the context of the existing defences above, for the commission of a common law or statutory crime. They have, however, been more willing to accept evidence of an accused's indigenous belief or custom to serve as a mitigating factor during sentencing. The extent to which an accused's cultural background will serve as a mitigating factor will, of course, depend on the facts and circumstances of each case. As a result an accused who is charged with the commission of a culturally motivated crime has no guarantee that his cultural background and values will in fact be considered as a mitigating factor during his criminal trial. It is thus ultimately concluded that a so-called "cultural defence" does not exist in the South African Criminal law. The indigenous beliefs and customs above not only result in the commission of common law or statutory crimes, but also in the infringement of various fundamental human rights in the Constitution. Witch-killings result in the infringement of the constitutional right to life and the right to freedom and security of the person. However, witches and wizards who are persecuted for practising witchcraft are also denied their right to a fair trial entrenched in the Constitution. Similarly, muti-murders and necklacing also result in the infringement of the right to life and the right to freedom and security of the person entrenched in the Constitution. The custom of ukuthwala results in the infringement of the right to equality, the right to freedom and security of the person, the right to live in an environment that is not harmful to health or well-being, the right not to be subjected to slavery, servitude or forced labour, the right to basic education and other constitutional safeguards aimed at protecting children. In light of the constitutional right to freedom of culture and the right to freely participate in a cultural life of one's choosing the question can be asked whether the time has come to formally recognise a cultural defence in the South African criminal law. In this study it is argued that these constitutional rights do not warrant the formal recognition of a cultural defence. Instead, it is recommended that the conflict between African customary law and the South African common law can be resolved by bringing indigenous beliefs and customs in line with the values that underpin the Constitution as the supreme law of South Africa. Of course, this does not mean that the courts should ignore cultural considerations during a criminal trial if and when they arise. In fact, as pointed out in this study, the courts have a constitutional duty to apply African customary law when that law is applicable. It goes without saying that, when an accused attempts to escape criminal liability for his unlawful conduct by raising arguments of his cultural background, African customary law will be applicable and must be considered by the court. This in turn raises the question as to how the criminal courts can ensure that they give enough consideration to the possibility that an accused's criminal conduct was culturally motivated so as to comply with their constitutional mandate referred to above. Although it would be nearly impossible to formulate a perfect or flawless approach according to which a judicial officer can adjudicate criminal matters involving culturally motivated crimes, the author suggests the following practical approach which may provide some guidance to judicial officers in dealing with cases involving culturally motivated crimes: • Step 1: Consider whether the commission of the crime was culturally motivated or not. If it seems as though the accused did not commit a culturally motivated crime, the trial can continue on that basis. If, however, it is evident that the accused indeed committed a culturally motivated crime, step 2 follows. • Step 2: Once it has been determined that the commission of the crime was culturally motivated, the next step is to determine which indigenous belief or custom led to the commission of the crime. Once the relevant indigenous belief or custom has been identified, step 3 follows. • Step 3: When it is clear which indigenous belief or custom led to the accused's commission of the crime, the next step is to determine whether arguments pertaining to that particular indigenous belief or custom may be raised within the context of the existing defences in the South African Criminal law in order to exclude the accused's criminal liability. If an accused relies on one of the existing defences in the South African criminal law, he will have to lay a proper evidential foundation for his defence before the court. In assessing the evidence put forth by the accused, the judicial officer must consider the judgment and reasoning in previous cases dealing with the particular indigenous belief or custom. A judicial officer must also consider the values underpinning the Constitution when conducting such an assessment. If a judicial officer upholds an accused's defence, the accused is acquitted. However, if the judicial officer rejects an accused's defence, the accused must be convicted and step 4 follows. • Step 4: Once an accused has been convicted, a court should consider whether arguments of his cultural background can serve as an extenuating circumstance, mitigating the punishment to be imposed on him. However, the practical approach above merely serves as a suggestion to judicial officers in dealing with culturally motivated crimes and ultimately it will be up to the judiciary to develop both the Western common law and African customary law to resolve the criminal law conflicts between these two legal systems. The research for this study was concluded in November 2013. / LLD, North-West University, Potchefstroom Campus, 2014

The focus of this discussion is whether there is still the need to enforce the restraint of trade agreements in their pre-Constitutional form. The dawn of the constitutional era has necessitated a re-examination of common law with a view to establishing whether the balance created by the latter (regarding this field) still exists. The Bill of Rights has obviously raised some doubts regarding the equilibrium desired between employer and employee interests. Section 22 of the Constitution is to the effect that everyone must be free to secure employment (as a fundamental right), whereas the common law restraint of trade agreements impose some bars to the operation of the said right. It is common course that the Constitution is more superior to common law, what remains a debateable issue is whether there are any reasonable limits that must be considered to justify the disregard of the Constitution. Serious arguments around the direct and indirect application of the Bill of Rights still persist and failure to resolve them would have the effect of excluding or weakening the application of the Bill to disputes arising in this field. In common law the enforcement of restraint agreements is sine qua non for the greater good of protecting the sanctity of contracts. Contractual obligations must be fulfilled unless it would be unreasonable to enforce same. The question of the onus to prove unreasonableness, which lies with the employee, turns to place an onerous burden on the employee. This coupled with the employee’s weaker bargaining power raises doubts as to whether the employee is in a better position to conclude a restraint of trade agreement. Common law does not consider or accommodate this concern in that its main object is the fulfilment of the agreement. It is believed that the Constitution has ushered in a new approach which focuses mainly on the fairness of the agreement itself. The enforcement of the agreement must pass the constitutional muster built in section 22 in order to ensure that there is equilibrium between the employer (the restrainor) and employee (the restrainee) interests. In the end this discussion explores whether it is justifiable to subject the Right to work (as provided by the Constitution) to the common law restraint which is opposed to the constitutional right. The circumstances under which the exclusion of section 22 is condonable are interrogated within the framework of conflicting case law. / LLM (Labour Law), North-West University, Potchefstroom Campus, 2014

The South African legal system is dualistic in nature with the one part consisting of the Western common law and the other consisting of African customary law. Although these two legal systems enjoy equal recognition, they regularly come into conflict with each other due to their divergent value systems. It is especially within the context of the South African criminal law that this conflict becomes apparent, because an accused's conduct can be viewed as lawful in terms of African customary law, but unlawful in terms of the South African common law. In such cases the accused may attempt to raise a cultural defence by putting forth evidence of his cultural background or values to convince the court that his prima facie unlawful conduct is actually lawful and that he should escape criminal liability. Alternatively, an accused may put forth evidence of his cultural background or values in an attempt to receive a lighter sentence. The question which therefore arises is whether a so-called "cultural defence" exists in the South African criminal law, and if so, what the influence of such a defence on the South African criminal law is. The conflict between African Customary law and the South African common law in the context of the criminal law arises due to the fact that the indigenous belief in witchcraft, (including witch-killings), the indigenous belief in the tokoloshe and the use of muti-medicine (including muti-murders), as well as the phenomenon of "necklacing" and the custom of ukuthwala can result in the commission of various common law crimes. In the case of witch-killings, the perpetrators can be charged with the common law crimes of murder or, if the victim survives, attempted murder, common assault or assault with intent to do grievous bodily harm. Similarly, necklacing, as a method used for killing witches, can also result in the commission of these common law crimes. What is more, the perpetrators of witch-killings can also be charged with the statutory crimes of accusing someone of witchcraft, pointing the victim out as being a witch or wizard or injuring a person based on information received from a traditional healer, or similar person. The indigenous belief in the tokoloshe can lead to the commission of the common law crimes of murder or, if the victim survives, common assault or assault with intent to do grievous bodily harm. The perpetrators of mutimurders can also face charges of murder or attempted murder, if the victim survives. The indigenous custom of ukuthwala can result in the commission of common law crimes such as abduction, kidnapping and common assault, as well as the statutory crime of rape. A perusal of South African case law dealing with the indigenous beliefs and customs above reveals that the accused in such cases have indeed attempted to put forth evidence of their indigenous beliefs or customs to persuade the criminal courts that they should escape criminal liability for a particular crime. In fact, these arguments were raised within the context of the existing common law defences such as private defence, necessity, involuntary conduct and a lack of criminal capacity. However, the South African criminal courts have up till now in general been unwilling to accept arguments of indigenous beliefs and customs to serve as a defence, either alone or within the context of the existing defences above, for the commission of a common law or statutory crime. They have, however, been more willing to accept evidence of an accused's indigenous belief or custom to serve as a mitigating factor during sentencing. The extent to which an accused's cultural background will serve as a mitigating factor will, of course, depend on the facts and circumstances of each case. As a result an accused who is charged with the commission of a culturally motivated crime has no guarantee that his cultural background and values will in fact be considered as a mitigating factor during his criminal trial. It is thus ultimately concluded that a so-called "cultural defence" does not exist in the South African Criminal law. The indigenous beliefs and customs above not only result in the commission of common law or statutory crimes, but also in the infringement of various fundamental human rights in the Constitution. Witch-killings result in the infringement of the constitutional right to life and the right to freedom and security of the person. However, witches and wizards who are persecuted for practising witchcraft are also denied their right to a fair trial entrenched in the Constitution. Similarly, muti-murders and necklacing also result in the infringement of the right to life and the right to freedom and security of the person entrenched in the Constitution. The custom of ukuthwala results in the infringement of the right to equality, the right to freedom and security of the person, the right to live in an environment that is not harmful to health or well-being, the right not to be subjected to slavery, servitude or forced labour, the right to basic education and other constitutional safeguards aimed at protecting children. In light of the constitutional right to freedom of culture and the right to freely participate in a cultural life of one's choosing the question can be asked whether the time has come to formally recognise a cultural defence in the South African criminal law. In this study it is argued that these constitutional rights do not warrant the formal recognition of a cultural defence. Instead, it is recommended that the conflict between African customary law and the South African common law can be resolved by bringing indigenous beliefs and customs in line with the values that underpin the Constitution as the supreme law of South Africa. Of course, this does not mean that the courts should ignore cultural considerations during a criminal trial if and when they arise. In fact, as pointed out in this study, the courts have a constitutional duty to apply African customary law when that law is applicable. It goes without saying that, when an accused attempts to escape criminal liability for his unlawful conduct by raising arguments of his cultural background, African customary law will be applicable and must be considered by the court. This in turn raises the question as to how the criminal courts can ensure that they give enough consideration to the possibility that an accused's criminal conduct was culturally motivated so as to comply with their constitutional mandate referred to above. Although it would be nearly impossible to formulate a perfect or flawless approach according to which a judicial officer can adjudicate criminal matters involving culturally motivated crimes, the author suggests the following practical approach which may provide some guidance to judicial officers in dealing with cases involving culturally motivated crimes: • Step 1: Consider whether the commission of the crime was culturally motivated or not. If it seems as though the accused did not commit a culturally motivated crime, the trial can continue on that basis. If, however, it is evident that the accused indeed committed a culturally motivated crime, step 2 follows. • Step 2: Once it has been determined that the commission of the crime was culturally motivated, the next step is to determine which indigenous belief or custom led to the commission of the crime. Once the relevant indigenous belief or custom has been identified, step 3 follows. • Step 3: When it is clear which indigenous belief or custom led to the accused's commission of the crime, the next step is to determine whether arguments pertaining to that particular indigenous belief or custom may be raised within the context of the existing defences in the South African Criminal law in order to exclude the accused's criminal liability. If an accused relies on one of the existing defences in the South African criminal law, he will have to lay a proper evidential foundation for his defence before the court. In assessing the evidence put forth by the accused, the judicial officer must consider the judgment and reasoning in previous cases dealing with the particular indigenous belief or custom. A judicial officer must also consider the values underpinning the Constitution when conducting such an assessment. If a judicial officer upholds an accused's defence, the accused is acquitted. However, if the judicial officer rejects an accused's defence, the accused must be convicted and step 4 follows. • Step 4: Once an accused has been convicted, a court should consider whether arguments of his cultural background can serve as an extenuating circumstance, mitigating the punishment to be imposed on him. However, the practical approach above merely serves as a suggestion to judicial officers in dealing with culturally motivated crimes and ultimately it will be up to the judiciary to develop both the Western common law and African customary law to resolve the criminal law conflicts between these two legal systems. The research for this study was concluded in November 2013. / LLD, North-West University, Potchefstroom Campus, 2014

The focus of this discussion is whether there is still the need to enforce the restraint of trade agreements in their pre-Constitutional form. The dawn of the constitutional era has necessitated a re-examination of common law with a view to establishing whether the balance created by the latter (regarding this field) still exists. The Bill of Rights has obviously raised some doubts regarding the equilibrium desired between employer and employee interests. Section 22 of the Constitution is to the effect that everyone must be free to secure employment (as a fundamental right), whereas the common law restraint of trade agreements impose some bars to the operation of the said right. It is common course that the Constitution is more superior to common law, what remains a debateable issue is whether there are any reasonable limits that must be considered to justify the disregard of the Constitution. Serious arguments around the direct and indirect application of the Bill of Rights still persist and failure to resolve them would have the effect of excluding or weakening the application of the Bill to disputes arising in this field. In common law the enforcement of restraint agreements is sine qua non for the greater good of protecting the sanctity of contracts. Contractual obligations must be fulfilled unless it would be unreasonable to enforce same. The question of the onus to prove unreasonableness, which lies with the employee, turns to place an onerous burden on the employee. This coupled with the employee’s weaker bargaining power raises doubts as to whether the employee is in a better position to conclude a restraint of trade agreement. Common law does not consider or accommodate this concern in that its main object is the fulfilment of the agreement. It is believed that the Constitution has ushered in a new approach which focuses mainly on the fairness of the agreement itself. The enforcement of the agreement must pass the constitutional muster built in section 22 in order to ensure that there is equilibrium between the employer (the restrainor) and employee (the restrainee) interests. In the end this discussion explores whether it is justifiable to subject the Right to work (as provided by the Constitution) to the common law restraint which is opposed to the constitutional right. The circumstances under which the exclusion of section 22 is condonable are interrogated within the framework of conflicting case law. / LLM (Labour Law), North-West University, Potchefstroom Campus, 2014