O presente estudo tem por escopo analisar e reconstruir os fundamentos que informam os contornos da emblemática figura dos estabelecimentos permanentes. Muito embora a doutrina e a jurisprudência internacional tenham laborado ingente esforço no sentido de prover um conceito uniforme para tal expressão, sem o qual o legítimo exercício da jurisdição para tributar rendimentos empresariais pode restar prejudicado, ainda há muito o que ser discutido e examinado. Isso porque a economia global, assentada em uma intensa mobilidade de riquezas, evidencia a crescente diversificação das formas de organização empresarial, de modo que a regulação necessária a atender as peculiaridades atinentes a cada modalidade negocial demanda um exame aprofundado e contínuo. Nesse cenário, a clara definição e perfeita compreensão do relevante conceito do estabelecimento permanente, bem como a delimitação dos critérios indispensáveis à sua aplicação, têm cardeal relevância para as modernas relações comerciais. Tal relevância decorre do papel que atribuímos ao estabelecimento permanente neste trabalho, por reputálo enquanto elemento de conexão objetivo, eleito por excelência pelos tratados para evitar a dupla tributação no tocante aos itens de rendimentos empresariais em geral. Tomando como paradigma o modelo de convenção elaborada pela Organização de Cooperação e de Desenvolvimento Econômico, e somando a este os influxos do modelo produzido pela Organização das Nações Unidas, será possível traçar um conceito multifacetado de estabelecimento permanente, com base em determinados critérios classificatórios. Fundados em tais categorias, conduziremos o exame das convenções internacionais firmadas pelo Brasil e analisaremos como os enunciados veiculados por tais instrumentos devem ser operados face ao ordenamento doméstico brasileiro. Com efeito, a tese ora apresentada buscará municiar seus leitores dos instrumentos conceituais necessários para que o conceito de estabelecimento permanente seja aplicado de forma efetiva e coerente com as práticas internacionais. Almeja-se, com isso, traçar algumas propostas para solucionar o afã despertado por problemáticas fiscais suscitadas no bojo do Direito Internacional Tributário, no intuito de contribuir em favor da adoção pelo Brasil de postura mais condizente com os anseios da comunidade internacional. / The scope of this study is to analyze and reconstruct the foundations that outline the emblematic figure of permanent establishments. Although the international doctrine and case law have made great effort to provide such expression with a uniform concept - without which the legitimate exercise of the jurisdiction to tax business income could be impaired - there is still much to be discussed and examined. The global economy, which is based upon intense wealth mobility, attests the increasing diversification of entrepreneurial organization forms, in such a way that proper regulation requires a profound and continuous analysis, in order to meet the needs of the peculiarities of each business modality. Within this context, the clear definition and complete comprehension of this relevant concept (that of permanent establishments), as well as the delimitation of the criteria necessary to its proper application, are of the utmost importance for the modern commercial relations. Such importance derives from the role attributed to the permanent establishment in this essay, considered as an objective connecting factor elected by the double tax treaties in connection with business profits. Using the Model Convention of the Organization for Economic Co-operation and Development as a paradigm, and adding the input from the model elaborated by the United Nations, it will be possible to draw a multifaceted concept of permanent establishment, based upon some specific classificatory aspects. Such categories are the grounds for promoting a survey of the international conventions entered into by Brazil, as well as an analysis on how the norms enacted under such vehicles shall be operated in view of the Brazilian domestic law. In fact, the present thesis aims at providing readers with the necessary conceptual instruments to apply the concept of permanent establishment effectively and coherently with the international law practice. With that, this study elaborates on proposals to solve some tax problems emerged within the framework of the International Tax Law, with the purpose of contributing for the adoption of an approach by Brazil which is more consistent with the aspiration of the international community.

O presente estudo tem por escopo analisar e reconstruir os fundamentos que informam os contornos da emblemática figura dos estabelecimentos permanentes. Muito embora a doutrina e a jurisprudência internacional tenham laborado ingente esforço no sentido de prover um conceito uniforme para tal expressão, sem o qual o legítimo exercício da jurisdição para tributar rendimentos empresariais pode restar prejudicado, ainda há muito o que ser discutido e examinado. Isso porque a economia global, assentada em uma intensa mobilidade de riquezas, evidencia a crescente diversificação das formas de organização empresarial, de modo que a regulação necessária a atender as peculiaridades atinentes a cada modalidade negocial demanda um exame aprofundado e contínuo. Nesse cenário, a clara definição e perfeita compreensão do relevante conceito do estabelecimento permanente, bem como a delimitação dos critérios indispensáveis à sua aplicação, têm cardeal relevância para as modernas relações comerciais. Tal relevância decorre do papel que atribuímos ao estabelecimento permanente neste trabalho, por reputálo enquanto elemento de conexão objetivo, eleito por excelência pelos tratados para evitar a dupla tributação no tocante aos itens de rendimentos empresariais em geral. Tomando como paradigma o modelo de convenção elaborada pela Organização de Cooperação e de Desenvolvimento Econômico, e somando a este os influxos do modelo produzido pela Organização das Nações Unidas, será possível traçar um conceito multifacetado de estabelecimento permanente, com base em determinados critérios classificatórios. Fundados em tais categorias, conduziremos o exame das convenções internacionais firmadas pelo Brasil e analisaremos como os enunciados veiculados por tais instrumentos devem ser operados face ao ordenamento doméstico brasileiro. Com efeito, a tese ora apresentada buscará municiar seus leitores dos instrumentos conceituais necessários para que o conceito de estabelecimento permanente seja aplicado de forma efetiva e coerente com as práticas internacionais. Almeja-se, com isso, traçar algumas propostas para solucionar o afã despertado por problemáticas fiscais suscitadas no bojo do Direito Internacional Tributário, no intuito de contribuir em favor da adoção pelo Brasil de postura mais condizente com os anseios da comunidade internacional. / The scope of this study is to analyze and reconstruct the foundations that outline the emblematic figure of permanent establishments. Although the international doctrine and case law have made great effort to provide such expression with a uniform concept - without which the legitimate exercise of the jurisdiction to tax business income could be impaired - there is still much to be discussed and examined. The global economy, which is based upon intense wealth mobility, attests the increasing diversification of entrepreneurial organization forms, in such a way that proper regulation requires a profound and continuous analysis, in order to meet the needs of the peculiarities of each business modality. Within this context, the clear definition and complete comprehension of this relevant concept (that of permanent establishments), as well as the delimitation of the criteria necessary to its proper application, are of the utmost importance for the modern commercial relations. Such importance derives from the role attributed to the permanent establishment in this essay, considered as an objective connecting factor elected by the double tax treaties in connection with business profits. Using the Model Convention of the Organization for Economic Co-operation and Development as a paradigm, and adding the input from the model elaborated by the United Nations, it will be possible to draw a multifaceted concept of permanent establishment, based upon some specific classificatory aspects. Such categories are the grounds for promoting a survey of the international conventions entered into by Brazil, as well as an analysis on how the norms enacted under such vehicles shall be operated in view of the Brazilian domestic law. In fact, the present thesis aims at providing readers with the necessary conceptual instruments to apply the concept of permanent establishment effectively and coherently with the international law practice. With that, this study elaborates on proposals to solve some tax problems emerged within the framework of the International Tax Law, with the purpose of contributing for the adoption of an approach by Brazil which is more consistent with the aspiration of the international community.

La projection de la grève dans l’ordre international permet d’apprécier la richesse et la diversité de l’expression collective des travailleurs. Son développement à l’échelle internationale a généré une mise en concurrence accrue des différents droits nationaux. L’absence d’une réglementation matérielle traduit la difficulté juridique de maîtriser la notion et engendre un important conflit de lois et de juridictions. La nécessité de l’adoption de règles de conflit déterminant la loi et le juge compétent est donc devenue indispensable afin d’apporter une réponse à cette problématique conflictuelle. Le caractère de droit fondamental de la grève requiert cependant de faire l’objet d’une protection particulière lorsque sa valeur est remise en cause par une loi étrangère désignée par la règle de conflit. A ce titre l’exception d’ordre public classique permet d’évincer utilement la loi étrangère contraire à l’ordre public du for. L’exigence de la présence de liens de rattachement pertinents avec l’ordre juridique du for et d’un certain degré de gravité de la violation alléguée au droit fondamental de grève du for garantissent une intervention pondérée de l’exception d’ordre public. Elle constitue ainsi un moyen efficace de protéger le droit de grève tout en restant un mécanisme dont l’intervention reste exceptionnelle. / The development of the strike in the international order can appreciate richness and diversity of the collective expression of workers, it also increased competition from different national laws. The absence of a regulation reflects the difficulty of controlling the legal concept and it creates a conflict of laws and courts. The need for the adoption of rules of conflict, which determines the law and the competent court, has therefore become necessary to provide an answer to this conflict problem. The character of the fundamental right to strike, however, requires to be special protection when its value is questioned by an authority designated by the conflict rule foreign law. As such, the conventional public policy exception allows oust usefully foreign law contrary to public policy. The requirement of the presence of links relevant connecting with the legal order and a certain degree of gravity of the alleged violation of the fundamental right to strike ensures a weighted intervention public policy exception. It constitutes an effective means of protecting the right to strike while remaining a mechanism whose intervention is exceptional.

The influence of the cross-strait matrimony is not only to the parties theirselves, but also to the problems of complexsive population policy, the allocation of internal social resources, safeguard against noational interests, the consideration of the safety of national defense and foreigners treatment. If the cross-strait matrimony asise disputes and gets into the litigation procedure, the court do not deal with it appropriately, it will cause the damage of parties¡¦ rights and interests, the influence of the mutually preferential relationship of cross-strait judicial systems and deteriorate relationship of Cross-Strait. For this reason, it is very important to solve the cross-strait matrimony cases properly. The law of the cross-strait matrimony cases is not complete, the court is not clearly how to probe into and solve problems in the cross-strait matrimony cases. By the viewpoints of trail practice and conflict of laws, the nature of the cross-strait matrimony cases is equivalent to the generally foreign matrimony cases what is called international identity disputes, and the court confronts the problems of the cross-strait matrimony cases similarly to international identity disputes. The theories, legislative and precendent of conflict of laws of international identity disputes is also applicable to the cross-strait matrimony cases, therefore, it will contribute to solve the problems. This article introduces legislatives of every nation, international convention and judicial practice, from the viewpoints of legislative policy and trial practice to analyze the court in Taiwan district how to decide the problems of the delimintation of jurisdiction and the conflict of laws of the cross-strait matrimony cases.

Les nouvelles technologies et l’arrivée de l’Internet ont considérablement facilité les échanges transnationaux de données entre les entreprises publiques et/ou privées et également entre les personnes elles-mêmes. Cependant cette révolution numérique n’a pas été sans conséquences sur l’utilisation de nos données personnelles puisque cette abondance de données à la portée de tiers peut conduire à des atteintes : la commercialisation des données personnelles sans le consentement de l’intéressé par des entreprises ou encore la diffusion de sa photographie, de son nom, de son prénom à son insu en sont des exemples. La question qui vient alors se poser est en cas de litige, c’est-à-dire en cas d’atteintes au droit à la protection de nos données personnelles, présentant un ou des éléments d’extranéité, quels tribunaux pouvons-nous saisir ? Et quelle est la loi qui sera applicable ? Les droits québécois, de l’Union européenne, et suisse présentent différents critères de rattachement intéressants et adaptés à des situations prenant place hors et sur internet. Le droit commun de chacun de ces systèmes est envisagé, puis appliqué aux données personnelles dans le cadre d’une situation normale, et ensuite à internet si la situation diffère. La doctrine est également analysée dans la mesure où certaines solutions sont tout à fait intéressantes, et cela notamment sur internet. Un premier chapitre est consacré à la compétence internationale des tribunaux et aux critères de rattachement envisageables en droit commun à savoir notamment : le tribunal de l’État de survenance du préjudice, le tribunal de l’État de la faute ou encore le tribunal du domicile de la victime. Et ceux prévus ou non par la doctrine tels que l’accessibilité et le ciblage par exemple. Les conflits de lois sont étudiés dans un deuxième chapitre avec également l’énumération les différents facteurs de rattachement envisageables en droit commun comme la loi de l’État du préjudice, la loi de l’État de la faute ou encore la loi de l’État favorisant la victime. Et également ceux prévus par la doctrine : la loi de l’État « offrant la meilleure protection des données à caractère personnel » ou encore la loi de l’État où est établi le « maître du fichier ». Le tribunal le plus compétent au regard des principes généraux de droit international privé en cas d’atteintes au droit de la protection des données personnelles hors et sur internet est le tribunal de l’État du domicile de la victime. Et la meilleure loi applicable est la loi de l’État du domicile ou de la résidence principale du demandeur et du défendeur à l’instance, et dans le cas où la situation ne présente pas d’éléments d’extranéité, la meilleure loi est la loi favorisant la victime. / New technologies and the rising of the Internet boosted international data trade between public and/or private companies and even between individuals. However, this digital revolution is coming with its consequences: this exchange of data leads to personal data transactions (personal information or pictures for example) without users’ will. In case of violation of personal data, it is still unclear how to bring a case before the courts? Which Law is applicable? Quebec Law, European Union Law and Swiss Legislation show similarities in real life and on the internet. First, we consider the common law, then personal data real life and on the Internet if there are any differences. The conceptual doctrine is also analysed as it reveals new Internet specific issues. The first chapter tackles the international jurisdiction of the courts, potential criteria of ordinary law: the court where the damage occurs, the court where the conduct occurred or the court where the plaintiff lives; and those that are and are not covered by the doctrine as the accessibility and the targeting for example. Law conflicts and multiple potential criteria of ordinary law are studied in the second chapter. The State of the damage, the State of the misconduct and the State that benefit to the victim among others. The regulation that ensures the best personal data protection and the law that identifies the file master. From the international private law perspective, the most competent court is the one located in the State where the plaintiff is living when damage occurs. And the best regulation to follow is the he law of the country of domicile or the law of the law that promotes and protects the victim.

Le droit international privé de l’Union européenne se réapproprie le problème de la qualification. Non content d’en altérer fondamentalement la configuration, il en réoriente laborieusement la résolution. Or, la qualité du système tout entier, sa stabilité à un instant t, de même que sa capacité à se développer, à s’ouvrir et à se déployer sur le monde extérieur, sont placées dans l’étroite dépendance de l’efficacité de la qualification ; efficacité qui se mesure à l’aune de l’analyse méthodologique de l’opération, comme de la cohérence des résultats auxquels elle conduit. Et si à ce titre le système déçoit aujourd’hui, il est néanmoins tout aussi possible que souhaitable de le refonder rationnellement. Qui peut le plus peut le moins… Exemple sera donc pris de la matière contractuelle, soumise à la règle la plus complexe qui soit, la plus sujette à polémiques aussi, afin d’ouvrir la voie à davantage de cohérence.La reconfiguration du problème de qualification, ayant sa source dans la rupture imposée par le droit de l’Union entre la législation matérielle et la législation conflictuelle, en accentue naturellement la complexité. Curieusement, la construction jurisprudentielle multiplie sans raison les difficultés, imposant deux nouvelles ruptures, entre l’interprétation de la catégorie érigée au fondement de la compétence et l’interprétation du facteur de rattachement d’une part, entre l’opération de qualification et l’opération de coordination des compétences concurrentes d’autre part. La refondation du système de qualification suppose ainsi la combinaison harmonieuse de ce que la jurisprudence a dispersé, qualification, rattachement et coordination concourant conjointement à la détermination de la compétence spéciale, la cohérence des résultats de la qualification déterminant le choix des orientations méthodologiques de l’opération. Dans cette perspective simplificatrice, parce que la complexité des réponses juridiques ne se conçoit que lorsqu’elle reflète adéquatement et efficacement la complexité des questions, il apparaît naturel de confier à l’opération de qualification les moyens de prévenir les difficultés que ne manque pas de susciter sa pratique purement analytique, cause naturelle d’un dépeçage des situations entraînant à son tour une dispersion excessive du contentieux. Appuyé au contraire sur une opération de qualification à visée préventive, et recourant à des catégories plus synthétiques aux contours flexibles, le système de détermination de la compétence spéciale en matière contractuelle gagnerait en simplicité, en efficacité, en adaptabilité, et il pourrait peut-être être envisagé, enfin, de donner une dimension mondiale à ce qui fonctionnerait à l’échelle régionale. / Formally disassociating the sources of material and conflict legislation, European Private International law alters the classical problem of characterisation, resolution of which cannot be borrowed from BARTIN or RABEL theories any longer. Yet, the quality of the whole system, its stability at a given moment, as well as its capacity to develop and to deploy on the outside world, are placed in the narrow dependence of the efficiency of the characterisation process. Analysing this efficiency calls for an examination of the theoretical and methodological implications, as well as of the consistency of the achieved results. On both grounds, the current system of characterisation is undoubtedly disappointing, and should be reconsidered rationally. In this perspective, attention will be focused on “matters relating to contract”, submitted to the more complex and criticized rule of the Brussels I regulation. The importation of a conflict of laws issue within a conflict of jurisdiction reasoning (De Bloos/Tessili) constitutes a terrible factor of complexity, interpretation of the conflict category belonging to the European legal order while the interpretation of the connecting factor is abandoned to the national legal order. As a consequence, the reasons behind the choice of a specific connecting factor simply cannot impact the characterisation process, as the exclusion of all claims formed by third parties from the scope of article 5-1° illustrates (Handte). Moreover, complexity and heterogeneity of situations seem to radically oppose the exercise of adjudicatory authority by a unique jurisdiction other than that of the defendant’s domicile. In such a context, conflicts of litigations are more than frequent and are not always dealt with in a consistent manner. Gubisch, for instance, coerces the very thing Shenavai and Leathertex prohibit, i.e. the exercise of adjudicatory authority by the first judge seized, be it the judge of a secondary obligation. Kalfelis drastically opposes consolidation of parallel proceedings in the event a litigation implies claims founded on different grounds. Observation can thus be made that the Brussels I system currently separates three intellectual operations; characterisation, location of the connecting factor, and coordination of concurring jurisdictions are insulated from each other. Yet, those three operations not only chronologically follow one another, but also functionally pursue the same objective, and characterisation could, and should be provided with the means to anticipate the following difficulties. In this perspective, it is suggested that the dispersive consequences of every conceivable characterisation should constitute the very cause of the definitive and centralising characterisation. In other words, the results’ consistency, as well as the cohesion of the heterogeneous components of the claim should dictate methodological choices. It appears, in turn, that departing from the dogmatic attachment to actor sequitur and prior tempore would enable a well functioning regional system to deploy rationally on worldwide scale.

Les situations familiales européennes correspondent aujourd’hui à une réalité incontestable qui se traduit, juridiquement, par l’émergence d’un véritable droit international privé européen de la famille, entendu comme l’ensemble des règles de conflit de juridictions et de conflit de lois prévues par l’Union européenne pour s’appliquer aux relations familiales européennes. Face à la nouveauté de la matière et les incertitudes de ses concepts constitutifs, il est nécessaire de procéder à l’analyse des fondements du droit international privé européen de la famille, afin de mieux comprendre la matière et d’être capable de la faire progresser. L’étude de ces fondements révèle la nécessité de l’élaboration d’un droit international privé européen de la famille qui mobilise toutes les méthodes du droit international privé, en les articulant efficacement autour du rôle central de la règle de conflit de lois, véritable pierre angulaire du système Le droit de l’Union est actuellement loin d’un tel système d’ensemble. Il serait pourtant possible de surmonter la situation d’échec du droit de l’Union européenne par un droit international privé européen de la famille qui organise efficacement la pluralité des droits de la famille nationaux, tout en assurant l’effectivité des devoirs familiaux. Pour cela, le droit international privé européen doit intégrer la nécessité du respect des ordres juridiques nationaux et efficacement la mettre en oeuvre par un système de droit international privé articulé autour d’une règle de conflit de lois conçue de façon à tenir compte de l’irréductible dimension nationale du droit de la famille. L’Union européenne, tout en proposant un droit international privé respectueux du concept de pluriel universel, pourrait ainsi (re-)découvrir l’identité pluraliste de l’unité dans la diversité. Et elle pourrait par-là faire émerger progressivement l’identité d’un véritable citoyen européen, qui s’épanouit et s’identifie dans la diversité des droits nationaux et dans la coordination harmonieuse de cette diversité, de façon, non seulement, à ce que chaque droit de la famille national soit le résultat d’un processus démocratique auquel les citoyens directement intéressés participent activement, mais aussi et surtout de façon à ce que chaque Etat membre puisse continuer à défendre ses valeurs nationales essentielles dans le contexte du fédéralisme européen. / European families are nowadays an undeniable reality. This reality is taken into account through the emergence of a genuine European private international family law, understood as the set of rules of conflict of jurisdictions and conflict of laws provided by the European Union to apply to European family relationships. Given the novelty of the subject and the uncertainty of its constituent concepts, it is necessary to analyse the foundations of European private international family law, in order to be able to better understand it and to enhance its operation. The study ofthese foundations reveals the need to develop a European private international family law thatmobilizes all methods of private international law, effectively articulating them around the centralrole of the rule of conflict of laws, the real cornerstone of the system. The European Union is currently far from realising such a comprehensive and coherent system. Nonetheless it would be possible to overcome the failure of the current situation through the development of a European private international family law that effectively organises the plurality of national family rights,while ensuring the effectiveness of family duties. The European private international law should therefore incorporate the need to respect the national legal systems and effectively implement this respect through the elaboration of a system of private international law that is conceived around a rule of conflict of laws designed to take account of the inevitable national dimension of family law. The European Union, while offering a private international law respectful of the concept of a “plurieluniversel”, could hence (re-)discover the identity of the pluralistic unity in diversity. Thus, it could gradually let emerge the identity of a genuine European citizen, identifying herself and himself withthe diversity of national laws and the harmonious coordination of this diversity, not only in order to protect the fact that each national family law is the result of a democratic process in which citizens directly concerned can actively participate, but especially in order to guarantee that each Member State can continue to defend its national core values in the context of European federalism.

Le pacte d’actionnaires se place dans une forme de dépendance unilatérale au contrat de société qui n’est pas sans rappeler le rapport juridique d’accessoire à principal.En effet, s’il est fondamentalement distinct du contrat de société qu’il complète, tout pacte conclu par certains actionnaires, en dehors des statuts, afin d’organiser leurs relations interindividuelles d’actionnaires, trouve nécessairement sa matière et puise sa raison d’être dans le pacte social. Ainsi, la dépendance du pacte au contrat de société se manifeste-t-elle, de la manière la plus évidente, par la caducité qu’entraîne pour le pacte l’arrivée du terme du contrat de société ou la perte de la qualité d’actionnaire d’un partenaire.Dès lors, par analogie avec la règle selon laquelle l’accessoire a vocation à suivre le sort du principal, cette dimension d’accessoire du contrat de société justifie que le pacte subisse l’influence du cadre juridique auquel le contrat de société est lui-même soumis, à savoir le droit des sociétés et, en particulier, l’ordre public sociétaire.Cette dépendance au contrat de société, par essence commune à tous les pactes d’actionnaires en raison de leur objet matériel et de leur cause, est à géométrie variable. Elle repose en effet sur divers facteurs de rattachement au contrat de société que sont l’exercice du droit de vote, la détention des actions ou la qualité d’actionnaire des partenaires, lesquels impriment, selon qu’ils s’immiscent plus ou moins profondément dans le fondement, la structure ou encore le fonctionnement de la société, différents degrés de dépendance dans la relation pacte - contrat de société.Malgré l’hétérogénéité du régime des pactes d’actionnaires, il est alors possible de dégager,à l’aune de cette dimension d’accessoire, une tendance fondamentale qui anime, en droit positif, la jurisprudence relative aux pactes. Cette ligne directrice réside dans la variabilité du degré d’emprise des règles qui encadrent le contrat de société sur le régime des pactes d’actionnaires.La jurisprudence se révèle être, en effet, d’une manière générale et par-delà la casuistique, en cohérence avec cette influence proportionnelle de l’environnement sociétaire à l’intensité du degré de dépendance que présente chaque type de pacte en fonction du facteur qui le rattache au contrat de société. Les pactes caractérisés par une dépendance marquée au contrat de société bénéficient ainsi d’une marge de liberté à la mesure de celle dont bénéficie le contrat de société pour l’aménagement de l’exercice du droit de vote ou de la perte de la qualité d’actionnaire. Au contraire, les pactes caractérisés par une dépendance modérée au contrat de société, qui organisent des cessions ou des acquisitions d’actions,sont plus largement libérés des contraintes auxquelles est soumis le contrat de société au regard du principe de libre négociabilité des actions. Quant à l’influence sur les pactes de certains autres principes d’ordre public sociétaire, tels que la prohibition des clauses léonines ou l’expertise de l’article 1843-4 du Code civil, elle demeure incertaine en droit positif. Toutefois, la jurisprudence tend à reconnaître le particularisme de ces règles et à leur retirer, en conséquence, tout caractère impératif en dehors du cadre des relations entretenues collectivement par les actionnaires avec la société. / Shareholders’ agreement falls into a form of unilateral dependence to the companyagreement that is reminiscent of the legal relationship between the incidental and itsprincipal.Indeed, although it is fundamentally separate from the company agreement, which itsupplements, any agreement concluded by certain shareholders apart from the articles ofassociation, in order to organise their inter-individual shareholders relationships, is,nevertheless, necessarily based on and permitted by the company agreement. Thus, thecontractual dependency of the shareholders’ agreement to the company agreementmanifests itself, in the most obvious way, through the obsoleteness of the shareholders’agreement caused by the termination of the company agreement or by the loss ofshareholder status by a partner.Therefore, by analogy with the rule according to which the incidental is inclined to yield to theprincipal, such kinship to the quality of accessory to the company agreement justifies the factthat the shareholders’ agreement would be under the influence of the legal framework towhich the company’s memorandum and articles of association are submitted, that is to saycorporate law and, in particular, corporate law and order.This dependence to the company agreement, which is in essence common to allshareholders’ agreements due to their material object and cause, turns out to be flexible. Itrests indeed on different connecting factors to the company agreement, such as using thevoting right, shareholding or shareholder status of partners, which imprint, according to howdeep they work into the company foundation, structure or functioning, different degrees ofdependence in the relationship between the shareholders’ agreement and the companyagreement.In spite of the heterogenic regime of the shareholders’ agreements, it is possible to outline, inrespect to this type of accessory status to the company agreement, a crucial tendency thatleads, in positive law, agreements-related case law. This guideline lies in the variability of thehold on shareholders’ agreements regime by the rules that frame the company’smemorandum and articles of association.Indeed, case law proves to be, generally speaking and beyond casuistry, consistentwith this proportional influence of the company environment to the degree of dependenceeach type of shareholders’ agreement is subject to, according to the factor connecting it tothe company agreement. The shareholders’ agreements that show a strong dependence tothe company agreement are given a leeway commensurate with the one the company’smemorandum and articles of association benefit from regarding voting right or loss ofshareholder status arrangements. By contrast, the moderately dependant shareholders’agreements, organising transfer or acquisition of shares, are more widely released from therestrictions that govern the company’s articles of association regarding the principle of freetransferability of shares. Furthermore, the influence on shareholders’ agreements of someother principles of corporate law and order, such as the leonine clause prohibition or theexpertise of Article 1843-4 of the French Civil Code, remain uncertain in positive law.However, case law tends to recognize the distinctive identity of these rules and,consequently, to clear them from any imperative property beyond the frame of therelationships that the shareholders have collectively with the company.

Nous sommes aujourd'hui face à un incontestable déclin du critère de la nationalité en droit international privé. À l'heure de la mobilité croissante des personnes et de l'essor des autres critères de rattachement, il nous faut faire le constat de la marginalisation de la nationalité, pourtant considérée pendant longtemps comme la principale notion en matière de statut personnel, une marginalisation confirmée par les règlements européens et la jurisprudence. Face aux changements dans ce domaine et aux incertitudes qui y sont liées, il est nécessaire d'analyser ces données afin de pouvoir procéder à un bilan et d'énoncer des résolutions pour l'avenir. En effet, l'évolution du droit international privé a conduit à privilégier de nouveaux critères de rattachement, considérés comme plus efficaces et moins discriminatoires que la nationalité, qui sont ainsi plébiscités par le législateur et les juges européens. Il s'agit tout d'abord des critères territorialistes, et particulièrement de la résidence habituelle qui est devenue le rattachement principal, pour la plupart des textes européens, en matière de divorce, de responsabilité parentale ou encore de régime des incapables. L'importance donnée aux individus, reconnus en tant que quasi-sujets de droit international, résultant de l'intervention des droits de l'homme, apparaît comme le principal facteur du déclin de la nationalité. Le principe de non-discrimination et la prise en compte de la volonté des parties, jusqu'à leur désunion et leurs successions, illustrent cet état de fait. Il s'agit alors de savoir, à la lumière des réflexions sur ces nouveaux paradigmes, s'il est encore possible de reconsidérer le rattachement des personnes en revalorisant le critère de la nationalité dans certains domaines, comme cela a été suggéré dernièrement en droit des successions. Nous proposons ainsi une méthodologie permettant aussi bien dans le conflit de lois que dans le conflit de juridictions de déterminer les raisons du déclin de la nationalité. Nous menons également une réflexion sur son irrévocabilité en droit international privé. / The decline of the nationality in private international law is nowadays an undeniable reality. The impact of an almost unconditional mobility of European citizens and the emergence of other connecting factors in the personal law result in the weakening of the nationality link, despite its historical role in determining the law applied to an individual. The weakening is confirmed by the modern European legislation and case law. This study seems essential to understand the foundations of nationality as the connecting factor and takes into account the important changes of the nationality and its uncertainty. Indeed, the evolution of the European private international law led to the switch of the connecting factor from nationality toward territorial nexuses. Particular significance is put on the nexus of habitual residence, which is considered to be more efficient and less discriminatory, and is retained by the main European regulations and judgments, not only in case of international divorces or parental authority, but also according to such matters as legal capacity. Furthermore, the superiority of human rights appears to be the essential reason for the acknowledgement of individuals as the quasi-subjects of international law, which resulted in the decline of nationality as a connecting factor. Consequently, the principles of non-discrimination and personal autonomy impact the further fields of personal law, e.g. disunion and heritage. In the light of these new paradigms, it should be questioned if it is possible to overcome the decadence of the nationality and authorize its part in some matters of the European private international law, as it was regulated in the new heritage European regulation. For these reasons, this study propose a methodology that determines the reasons of the fall of nationality as the nexus of the private international law, both in the conflict of laws and in the conflict of jurisdictions, and provides some reflections on its irreversibility.