Texte remanié de: Th. doct.--Droit privé--Paris 1, 2002. / Bibliogr. p. 335-355. Index.

Thesis (Ph. D.)--University of Wisconsin--Madison, 1942. / Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves [290]-298).

Published Article / The pre-1994 education system created huge imbalances among public schools in South Africa, in terms of resource allocation. Surprisingly, the pronouncement by the Minister of Education, Naledi Pandor, to declare some schools "no-fee schools", generated a mixed-bag of reactions within the entire education fraternity, "No-fee schools spark row" (Govender, 2006:6). Some sections are giving this decision their full support, while others are arguing that "new regulations will lead to standards dropping" (Govender & Makwabe 2007:4). Notwithstanding these contrasting views, an overwhelming majority (78%) of the school principals expressed satisfaction with this decision. This article, therefore, intends to explore the possible impact of this decision on the school's overall performance as perceived by principals of South African public schools.

When filing for personal bankruptcy, an individual can, in almost all cases, claim an exemption for retirement assets.  Using the Survey of Consumer Finances from 2007 and 2010, we test the theory that highly educated or financially sophisticated households allocate more resources to retirement assets under conditions of higher probability of filing for personal bankruptcy.  This hypothesis stems from the concept of asset sheltering, in which an individual will demonstrate a preference for assets that are exempt from a particular risk. To address our hypothesis, we run a Heckman model on the Survey of Consumer Finances data.  Our results provide evidence to match our theory for only highly educated or financially sophisticated individuals, conditional on owning retirement assets.  That is, we observe highly educated and financially sophisticated households allocate more resources to retirement accounts when they are at higher risk for bankruptcy.  Other characteristic groups do not demonstrate a similarly strong relationship between the probability of filing for bankruptcy and the level of retirement assets. / Master of Science

The treatment of financial services under the VAT has been one of the most contentious VAT issues since the origin of the VAT. Due to theoretical and measurement complexities, most countries opt to exempt financial services under the VAT. Exemption is the cause of all the controversy. Exempting supplies under the VAT compromises one of the corner-stones of the VAT – neutrality. South Africa is one of many countries that exempts most financial services under VAT. Credit card suppliers in South Africa offer a bundle of financial services comprising fee-based-charges and interest earned. The credit card user is usually only charged for the interest. Interest is an exempt supply under VAT. This gives rise to many distortions for South African credit card users and financial intermediaries. Exhaustive research has been conducted on the treatment of financial services under the VAT around the world. This study only focusses on the VAT treatment of interest margins of credit cards in South Africa. Firstly, it was determined that credit card offerings in South Africa include bundled offerings which is impractical to separate on a transaction-for-for transaction-basis due to valuation complexities and market conditions. Secondly, it was determined that VAT doesn’t play a major role in credit card suppliers’ decision on how offerings are structured. It is mostly guided by the competition and legislation. Thirdly, it was determined that administrative burden and compliance cost caused by apportionment in South Africa is highly underplayed in the literature. Lastly, it was proposed that full taxation of all financial services with implicit charges at a lower rate or full taxation of fee-based charges with exemption of financial services with a partial input recovery, to be the best alternatives for South Africa to consider to tax financial services under VAT. / Dissertation (MCom)--University of Pretoria, 2013. / am2014 / Taxation / unrestricted

This project examines how Georgia draws the line between religious freedom and child abuse. In Georgia, certain religious parents are granted spiritual exemptions for conduct that would otherwise be prohibited due to its potential harm to children, while other parents must alter their religious practices to conform to the law. An examination of Georgia law governing conduct that is both religiously-motivated and poses a risk of physical harm to children illustrates that Georgia’s spiritual exemptions have contributed to producing legally-defined religious orthodoxy, inconsistent regulation of religious conduct, and less stringent state protection from harm for the children of some religious parents.

Block Exemptions represent means of exemption from the prohibition of restrictive agreements set by the Article 101 (1) TFEU. The main aim of my thesis is to analyze and describe the development of an approach to block exemptions and to present how the block exemptions work in practice. Generally, block exemptions are issued in the form of Block Exemption Regulations according to Article 101 (3) TFEU. The wording of this provision specifies the conditions under which certain types of agreements may be exempted from the prohibition set by Article 101 (1) TFEU. Regulations are issued by the Council or by the Commission, which is more often. If an agreement accomplishes the criteria laid down in a block exemption regulation, there is no need to notify that agreement individually because the agreement is automatically valid and effective. The thesis is composed of six chapters. The first two chapters are introductory. Chapter One refers to the protection of competition in general. Subsequently, Chapter Two deals with main exemptions from the prohibition of restrictive agreements, such as agreements exempted from the prohibition under Article 101 (3) TFEU or the de minimis rule of exemption from the prohibition. Chapter Three, which is subdivided into three parts, explains the development of the...

Régulièrement le droit de la concurrence est perçu comme constituant un frein, un obstacle à toute velléité de mener une politique industrielle. Droit de la concurrence et politique industrielle sont souvent présentés comme étant, par nature ; opposés. Ce travail de doctorat tend à préciser la manière avec laquelle le droit de la concurrence participe de la formation d’un modèle d’industrie compétitive au niveau européen. Il s’agit de dépasser les définitions figées de la politique industrielle renvoyant exclusivement à l’implication étatique et de montrer comment et par quelles applications pratiques le droit de la concurrence permet d’atteindre cet objectif téléologique de compétitivité. Cette vision doit déboucher sur l’identification et l’analyse des deux axes majeurs au travers desquels le droit de la concurrence participe de la démarche dynamique de construction d’un modèle compétitif industriel : son influence sur les contenus et formes des interventions étatiques et son influence sur le comportement et les stratégies des entreprises manufacturières. Pour réaliser une telle ambition un large travail d’analyse des décisions de la Commission et de la jurisprudence de la Cour a dès lors été entrepris. / On a regular basis competition law is seen as an obstacle or a brake to any willingness of pursuing a project of industrial policy. Competition law and industrial policy are often presented as, by their sole nature, opposed. My PHD work tends to precise the way in which competition law participates to the establishment of competitive industrial model at the European scale. It outweighs the congealed definitions of industrial policies exclusively understanding it as deriving from state intervention. It aims at showing how and by which practical ways competition law makes possible to reach the teleological aim of competitiveness.This perspective leads to the identification and the analysis of the two major axis through which competition law participates to the teleological construction of a competitive industrial model : its influence upon the contents and the forms of state intervention and its impact on the actions and strategies of the manufacturing firms. To realize such a project a deep and large analysis of the Commission’s decisions and of the case-law of the Court has been undertaken.

This project examines how Georgia draws the line between religious freedom and child abuse. In Georgia, certain religious parents are granted spiritual exemptions for conduct that would otherwise be prohibited due to its potential harm to children, while other parents must alter their religious practices to conform to the law. An examination of Georgia law governing conduct that is both religiously-motivated and poses a risk of physical harm to children illustrates that Georgia’s spiritual exemptions have contributed to producing legally-defined religious orthodoxy, inconsistent regulation of religious conduct, and less stringent state protection from harm for the children of some religious parents.

This diploma thesis deals with block exemptions in the automobile industry. It analyses their position within EU competition law. The aim of the thesis is to answer the question whether the sector-specific block exemptions regulating the automobile industry comply with general aims of EU competition law and to analyse their relationship with EU competition law as lex generalis and lex specialis. In order to achieve these goals, the thesis is divided into 5 chapters. The first chapter deals with block exemptions in general. It describes the reason why block exemptions have been invented and their subsequent development. In the first chapter there is also an explanation of their structure and method of legal regulation. This chapter then describes development of the general block exemption for vertical agreements and of the block exemption in the automobile industry. Description of their development is based on the decision in BMW case because rules set in this decision were the basis of the first block exemption in automobile industry. Second chapter deals with the newest block exemption in automobile industry - regulation No. 461/2010. With the newest block exemption the era of sector specific rules for the sale of new vehicles has ended. Regulation No. 461/2010 creates specific rules only for the...