Brettanomyces bruxellensis est un microorganisme qui est considéré comme la cause majeure des défauts microbiologiques du vin. L’importance de cette levure à l’échelle industrielle est liée au fait qu’elle est isolée à partir de substrats différents tels que la bière, le kombucha, les molasses utilisées pour la production de bioéthanol et autres. Ce projet a pour objectif d’étudier la diversité génétique de l’espèce en se basant sur une large population d’isolats provenant de niches écologiques et géographiques variées. Pour ce faire, une méthode de génotypage robuste (analyse microsatellite) a été optimisée et appliquée sur la population, mettant en évidence la coexistence de populations diploïdes et triploïdes à l’échelle globale. Puis, la relation entre regroupement génétique et traits physiologiques a été explorée. Notamment, l'étude de la tolérance aux sulfites a été effectuée sur un sous-ensemble de souches représentatif de la population. Les résultats obtenus mettent en évidence un lien entre groupes génétiques et comportement vis-à-vis des sulfites. Des expériences de compétition en présence de dioxyde de soufre montrent un avantage sélectif des souches tolérantes aux sulfites par rapport aux souches sensibles, suggérant ainsi une adaptation spécifique au principal antiseptique utilisé en œnologie. Ce travail contribue à une meilleure connaissance de cette levure d’altération du vin en termes de diversité génétique et phénotypique et permet d’émettre des hypothèses sur les stratégies évolutives d'adaptation au milieu anthropique de cette espèce modèle non conventionnelle. / Brettanomyces bruxellensis is a microorganism described as the first cause of microbial spoilage of wine. Its industrial relevance is highlighted by the fact that this yeast is isolated from different substrates such as beer, kombucha, bioethanol fermentation molasses and others. This project aims to explore the genetic diversity of the species by studying a large population of isolates from various geographical and ecological niches. For this purpose, a robust genotyping method (microsatellite analysis) was optimized and applied on the population, thus highlighting the coexistence of diploid and triploid populations worldwide. Further, the relation between genotypic clustering and physiological traits was studied. Namely, sulphite tolerance assay was performed on a subset of strains representative of the total population. The results reveal a link between genetic group and growth profile in the presence of sulphur dioxide. Competition experiments in presence of sulphites highlight a selective advantage of sulphite tolerant strains compared to sulphite sensitive ones, thus suggesting a specific adaptation to the main antimicrobial used in winemaking. This work contributes to a deeper understanding of this wine spoilage microorganism in means of genetic and phenotypic diversity and sheds light on putative evolutionary strategies for adaptation to human related environment of this non-conventional model yeast species.

The European Union was devised to promote competition in the international market environment and ensure balanced allocation of fiscal and political requirements of the Member States. Globalization has led to enabling tax environments through granting of tax benefits by EU Member jurisdictions intended to promote competition in attracting foreign investment, trade, and development. Multinational Corporations may often exploit these tax benefits through various tax arrangement provisions causing a loss of tax revenue. The European Commission is implored to oversee the tax ruling granted by the Member States that is distortionary to the internal market. The Notion of State aid rule Article 107(1) TFEU is adopted as part of the mechanism to combat distortions that leads to tax evasion and harmful tax competition.  This research is intended to analyse the Commission and the General Court’s approach to demonstrate illegal or unlawful State aid through varied and adaptive methodology to tackle emerging complex tax arrangements provisions of Multinational Corporations, notably the Amazon and Engie recent cases. This paper also discusses the identification of potential conflict of laws between the relevant general system of legal rule of the domestic tax legislation and EU Law. Specifically with regards to the determination of whether a tax benefit confers a tax advantage and subsequently if that advantage is deemed selective in nature in a transfer of financial asset undertaking under a certain domestic law. The dynamics of potential abuse of law and aid recovery with the general tax principle of Legality will also be explored.

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