This essay pretends to offer a juridical analysis of recent pronouncements of the Peruvian Tax Adminstration, by virtue of which, such entity states that those disbursements linked to extra judicial transactions do not constitute deductible expenses for the calculation of the Peruvian Income Tax. Under such premises, we offer a civil analysis of the nature of such disbursements and later, cover the issue of their relation with the generation of taxable income for Income Tax purposes. / El presente artículo pretende efectuar un análisis jurídico de los recientes pronunciamientos de la Administración Tributaria, en el sentido que los pagos efectuados como consecuencia de transacciones extrajudiciales no resultan deducibles para efectos de la determinación del Impuesto a la Renta. Se trata pues, de un análisis de corte civil respecto de la real naturaleza de los desembolsos efectuados con ocasión de la celebración de una transacción extrajudicial, para luego abordar la problemática de su vinculación con la generación de rentas gravadas con elImpuesto a la Renta.

Le contrat constitue l’un des facteurs clés qui permet aux parties qui y expriment leur volonté d’obtenir chacune un gain dans l’échange. Considéré comme l’un des principaux mécanismes juridiques d’organisation de la vie économique, le contrat contribue effectivement au développement économique d’un pays. Les échanges économiques, qu’il s’agisse de marchandises ou de services, dépassent largement aujourd’hui les frontières des Etats. Ce phénomène nécessite incontestablement la connaissance réciproque des droits nationaux respectifs par les cocontractants de nationalités différentes. L’étude comparative des droits français et vietnamien se limite à l’exécution en nature du contrat, au besoin, sous la contrainte judiciaire. Plusieurs problématiques émergent autour cette sanction de l’inexécution du contrat : Existe-il un principe général d’exécution en nature du contrat, au besoin, sous la contrainte judiciaire ? Le juge est-il obligé d’ordonner une exécution en nature lorsque cette dernière est sollicitée par la partie envers laquelle l’engagement n’a pas été exécuté ? Quelle décision prendra le juge lorsque le créancier – victime d’une obligation inexécutée –, à sa requête, désire obtenir soit une exécution en nature soit une résolution du contrat ? Quelle décision prendra le juge lorsque l’exécution en nature du contrat est devenue impossible ou interdite par la loi ? Les réponses à ces questions permettent de parvenir à résoudre le problème de l’articulation entre l’exécution en nature et d’autres remèdes à l’inexécution du contrat. Apparaissent également d’autres questions notamment de savoir quelles sont les solutions permettant de renforcer l’exécution en nature du contrat, comment est mise en œuvre l’exécution en nature du contrat, quels sont les moyens de défense que les droits français et vietnamien mettent à la disposition des parties contractantes lors de la mise en œuvre de l’exécution en nature du contrat, bien d’autres encore au-dessus desquelles il faudra toujours se demander lequel, des systèmes français et vietnamien, répond le mieux à ces interrogations.C’est donc à tous ces questionnements que cette étude « Exécution en nature du contrat – étude comparative du droit français et du droit vietnamien » va tenter d’apporter des réponses. Ils seront repris dans chaque système juridique afin de faire ressortir les points de convergence, de divergence et dégager ainsi les perspectives pour les droits français et vietnamien en la matière. Plus largement, l’étude des droits français et vietnamien sur l’exécution en nature du contrat, s’il forme la matière même de ce travail de recherche, ne seront pas les seuls à être envisagés. Dans le vaste mouvement mondial d’intégration économique, la référence à d’autres systèmes juridiques peut également apporter des expériences, des réflexions et des enrichissements législatifs et juriprudentiels au profit des droits français et vietnamien relatifs à l’exécution en nature du contrat. / Economic exchange, whether it is goods or services, goes far beyond today’s borders. This phenomenon undoubtedly requires mutual understanding of respective national laws by the co-contractor parties of various nationalities. The comparative study of French and Vietnamese Law is limited to specific performance and legal measures of constraint. Therefore, several issues emerge around the sanction applied for a breach of contract: - Is there a general principle of specific performance? And, if needed, can legal measures of constraint be imposed? - Is the judge obliged to order specific performance when the party for whose benefit an undertaking has not been performed requests it?- What decisions will the judge take about the creditor’s request, party that is victim of the breach, who is seeking either for a specific performance or to have the contract rescinded?- What decisions will the judge take when specific performance has become impossible or prohibited by the law?The answers to these questions will help solve the problem of relationship between specific performance and other remedies for breach of contract. Other issues are also raised regarding the solutions to enhance and implement specific performance, the defences that French and Vietnamese Law provide to the contracting party to implement specific performance… In order to answer those questions, and many others, we should ask ourselves which of French and Vietnamese Law best applies. Therefore, this study entitled “Specific performance – a comparative study of French and Vietnamese Law” will attempt to provide answers to these questions. These matters will be taken up in each legal system in order to bring out the points of convergence, divergence and thus identify opportunities for French and Vietnamese Law on the subject. This comparative study shows that French and Vietnamese law face a number of points in which solutions converge. At first, we can notice that these two legal systems favor specific performance to other sanctions for breach of contract, namely the price reduction, contract termination or damages. In order to protect the creditor, French and Vietnamese contract law allow to combine specific performance with other sanctions provided they are compatible, which is notably the case for damages. In the name of contractual freedom, specific performance and its combination with other sanctions can also be appointed by mutual agreement of the parties.More broadly, the study of French and Vietnamese Law on specific performance, which is the very substance of this research, will not only be the ones to be considered. In the vast movement of global economic integration, referring to other legal systems can also provide better insights on contract law and, thus, will permit to update legislation and judicial interpretation in favor of French and Vietnamese Law related to specific performance.

Thesis with the topic "Types of action in The Civil Process" The objective of the thesis with the topic "Types of action in The Civil Process" is to offer a comprehensive view of the positive treatment of various types of action in the Czech civil procedural law. The action is a significant procedural institution, which is considered a universal means of protection of rights, and in both theory and practice it is treated with due importance. The thesis is divided in eleven chapters. In the first half, I define general characteristics of the action and its legal effects; in the second, I deal with the individual types of action in detail and analyse their specifics by means of a detailed of the literature and case law review method.

Made available in DSpace on 2016-04-26T20:30:25Z (GMT). No. of bitstreams: 1 Jose Reynaldo Peixoto de Souza.pdf: 719152 bytes, checksum: c05b16f659cee85424c87f58dcb51b17 (MD5) Previous issue date: 2010-06-01 / This work proposes to study the donation commitment and its specific performance, whereby the committed recipient can secure delivery of the asset or transference of the right which was pre-contractually committed to him/her. To that end, the first section examines the evolution of donations, from Roman Law, through the intermediary period, up to the modern codification phase, in which the donation s contractual character is accepted, with a more extensive analysis of Portuguese-Brazilian law, that is, from the ancient Portuguese civil law regime (Código Afonsino or Afonsinas, Código Manuelino or Manuelinas and Código Filipino or Philipinas) to the Brazilian Civil Codes of 1916 and 2002. After establishing the donation s contractual character, as well as the categories of such contract, its prerequisites and forms of enhancement, capability of the parties, and the issue of acceptance and revocation, the focus shifts to the controversy surrounding the possibility of a donation commitment, particularly in light of the Civil Code in force and of the principles that dictate its treatment of contracts and pre-contracts. The next section examines the legal feasibility of the donation commitment s specific performance, in light of Civil Procedure Code s art. 466 B, i.e., securing a court order that supersedes the unfulfilled will of the committed donor / O presente trabalho pretende estudar a promessa de doação e a sua execução específica, de sorte a ser obtido pelo promissário donatário a entrega do bem ou transferência de direito que lhe foi prometida em pré-contrato. Para isto, inicialmente será enfocada a evolução da doação, desde o direito romano, passando pelo direito intermédio e até a fase moderna das codificações em que é aceita a natureza contratual do instituto, com mais detida análise do direito luso-brasileiro, vale dizer, do regime das Ordenações ao dos Códigos Civis de 1916 e 2002. Estabelecida a natureza contratual da doação, as modalidades desse contrato, os requisitos e as formas para o seu aperfeiçoamento, a capacidade das partes, a questão da aceitação e da revogação, apontar-se-á a controvérsia acerca da possibilidade ou não da promessa de doação, especialmente à luz do vigente Código Civil e dos princípios que o informam no trato dos contratos e pré-contratos. Em seguida, será feito o exame da possibilidade jurídica da execução específica da promessa, à luz do art. 466 B do Código de Processo Civil, ou seja, da obtenção de uma sentença judicial que substitua a vontade sonegada daquele que fez a promessa

Export is a top priority for Sweden's economy but for Swedish companies it may involve uncomfortable risks of exporting without sincere consideration. When the United Nations Security Council puts an embargo against a country, this often mean an import and export restriction. The thought is to push undemocratic regimes into respecting human rights. When the embargo is in force, however, the parties are not able to fulfill their contractual obligations, which practically means that the agreement will be suspended. The problem is what happens when an embargo is in force for a longer period of time. After the embargo is withdrawn, the price on the market may have changed significantly, which indicates a financial sacrifice for a seller if he has to provide specific performance to the buyer. The question thus is whether the seller, after a prolonged economic sanctions is withdrawn, still is obliged to provide specific performance? The United Nations Convention on Contracts for the International Sale of Goods (CISG) is applicable where both parties are signatories to CISG or by rules of international private law. To require performance as a buyer is a general right in Article 46 CISG, but there are exceptions to this rule in Article 28 CISG. Article 28 CISG states that if one party is entitled to require performance of any obligation by the other party, a court is not bound to enter a judgment for specific performance unless the court would do so under its own law in respect of similar contracts of sale not governed by this Convention. Since CISG advocates a harmonized application of international trade, the right to specific performance cannot be waived just on the basis of Article 28 CISG alone. With regard to good faith in international trade in Article 7 (1) CISG, the principle of reasonableness, which is a general principle that the CISG is based upon in accordance with Article 7 (2) CISG and 7.2.2 (b) UPICC, and with the support of international usage regularity observed in the trade concerned in Article 9 CISG, the right to specific performance does not exist anymore after a prolonged embargo has been withdrawn. / Export är högprioriterat för Sveriges ekonomi men för svenska företag kan det inne-bära obekväma risker med att exportera utan eftertanke. När Förenta Nationernas säkerhetsråd går in och lägger ett embargo mot en stat innebär detta ofta en import- och export restriktion. Tanken är att pressa odemokratiska regimer att respektera mänskliga rättigheter. När embargot är i kraft kan dock parterna inte uppfylla sina avtalsförpliktelser vilket innebär att avtalet blir suspenderat. Det problematiska är vad som händer då ett embargo är i kraft under en längre tid. Efter det att ett embargo lyfts kan priset på marknaden ändrats avsevärt vilket innebär en ekonomisk uppoffring för en säljare att tvingas fullgöra i natura. Frågan blir då om säljare efter det att en långvarig ekonomisk sanktion lyfts, fortfarande är tvingen att fullgöra i natura? Lag (1987:822) om internationella köp(CISG) blir tillämplig i det fall då båda parters stater är signatärer eller genom privaträttsliga regler. Att kräva fullgörelse som köpare är en generell rätt i artikel 46 CISG men det finns ett explicit undantag till denna regel i artikel 28 CISG. Artikel 28 CISG stadgar att domstol som ska lösa tvisten, inte är skyldig att meddela dom på fullgörelse om domstol enligt egen forumlandets egen lagstiftning inte skulle ha gjort detta. Skulle tvisten lösas i Svensk domstol blir 23 § köplag (1990:931) tillämplig. Eftersom CISG förespråkar en harmoniserad tillämpning inom internationell handel är det inte tillförlitligt att mena på att rätten till fullgörelse bortfaller med stöd av endast artikel 28 CISG. Med beaktande av god sed i internationell handel i artikel 7(1) CISG, principen om rimlighet/förnuftig person som är en generell princip som CISG är baserat på i enlighet med artikel 7(2) CISG och 7.2.2 (b) UPICC, samt med stöd av handelsbruk i artikel 9 CISG, bortfaller rätten till fullgörelse i natura efter det att ett långvarigt embargo har lyfts.

Cette thèse propose de découvrir les apports du droit des sociétés à la théorie générale de l'obligation de faire et de déterminer le rôle qu'elles occupent dans ce domaine du droit. A cette fin, des analyses sont consacrées à l'identification des obligations juridiques de faire parmi les différents types de contraintes pesant sur l'activité des personnes. L'étude présente ensuite une typologie des principales obligations des dirigeants et des associés. Après la détermination de l'objet des obligations de faire, il est entrepris un examen des façons d'accomplir les obligations de faire. A cet égard, les délégations constituent un mode d'exécution naturel, car elles permettent de « faire faire» au sein des entreprises. Par ailleurs, le contrôle de la manière d'exécuter l'obligation de faire constitue une étape décisive en vue de libérer le débiteur. Pour apprécier les façons de faire, les standards et le droit souple jouent un rôle important pour séparer les bonnes pratiques des mauvais procédés d'exécution. Par la suite, les réponses du droit à l'inexécution des obligations de faire sont examinées. Il s'agit alors d'analyser les difficultés résultant des obligations de faire à l'égard des responsabilités civile et pénale. Pour pallier ces difficultés, le législateur a cherché à renouveler les sanctions en recourant à la déchéance, aux injonctions de faire, au mandat ad hoc ou la stigmatisation publique. Les mérites de ces nouvelles façons de faire sont appréciés. Enfin, cette thèse défend l'idée que le régime de l'exécution forcée doit être adapté aux sociétés, car les personnes morales n'agissent pas comme les personnes physiques. / Obligation to do refers to the Roman classification of obligations: dare, facere, nonfacere, and praestare. The debtor of an obligation to do has to perform a task of any kind such as intellectual and legal services or labour works. This thesis intends to develop a legal analysis of directors' and shareholders' duties in corporate law with a specific interest for obligations to do. For instance, it focuses on duty of care, internai control, compliance or cooperation with legal auditors. Regarding shareholders' obligations, it highlights the duties of controlling shareholders - whether contractual or legal - collaterals, sweat equities, and other various cornmitments subscribed as they purchase or sale shares. This thesis also deals with how corporations, directors, and shareholders perform their obligations. In this regard, it shows that directors divide up tasks through delegations for their corporation to comply with its liabilities as well as performing their own duties. Moreover, this study reviews guidance provided by soft law and how can judges use it - through standards - to decide whether an obligation has been properly completed or not. Furthermore, it investigates the efficiency of remedies in case of the debtor's non-performance. Along with a critical examination of civil and criminal liability, this thesis assesses new forms of remedies and their merits such as injunction to do, forfeiture, and shaming.

A l’aune d’une réforme du droit des obligations, et alors que les relations contractuelles se complexifient et ont vocation à durer, le contrat a parfois besoin d’être protégé. Le respect de la parole donnée par les contractants, en raison de la confiance que les parties se sont mutuellement accordées, n’est pas toujours chose aisée pour les parties et un risque d’extinction du contrat sans satisfaction pèse sur les parties. La nullité du contrat, pour défaut de validité, mais surtout les risques d’inexécution, qui peuvent conduire à la résolution ou à la caducité du contrat, menacent l’existence du contrat qui doit pouvoir être sauvé. Une telle survie du contrat, qui a vocation à permettre la réalisation de l’objectif contractuel, est envisageable par la mise en place de remèdes aux défaillances du contrat et, plus généralement, de traitements en cas de risques d’inexécution. Ce droit des remèdes, déjà présent en droit positif, doit pouvoir être étendu, par une systématisation de la survie, qu’il est possible d’intégrer dans une conception renouvelée du contrat.Pour cela, il est indispensable qu’une obligation préexistante dont l’exécution est possible soit maintenue, afin de dépasser la menace d’inexécution. Ce préalable posé, une application extensive destinée à préserver la satisfaction du créancier est envisageable. De la période précontractuelle à l’extinction intégrale des obligations, autrement dit, le droit à l’exécution mais également la protection des obligations post-contractuelles une survie doit pouvoir être mise en place. Mais à quel prix ? La systématisation de la survie du contrat doit permettre de fixer les limites du mécanisme. Puisque les difficultés d’exécution doivent pouvoir être traitées par une modification, par une atteinte à l’intangibilité du contrat. Or, cette atteinte est parfois synonyme de protection de la force obligatoire et de la sécurité juridique des contractants. La loyauté et la bonne foi imposent parfois certains abandons au créancier, mais permettront la réalisation de l’objectif contractuel. Toutefois, des garde-fous doivent être intégrés pour préserver les intérêts d’un créancier, qui n’a pas à subir indéfiniment la situation contractuelle douloureuse. / From a reform of law of obligations standpoint, and while contractual relationships become evermore complex and are meant to last, the contract may need to be protected. Respect for the word given by the contractors, due to the trust that the parties have mutually granted, is not always an easy task for the parties, who may see the contract be extinguished without any satisfaction.The nullity of the contract, by way of invalidity, but especially the risk of default, which can lead to the resolution or the lapse of the contract, threatens the existence of the contract that must be saved. Such survival of the contract, which is intended to enable the achievement of the contractual objective, is foreseen by implementing remedies for the deficiencies of the contract and, more generally, the risk of treatment failure. This right to remedies, already present in positive law, must be extended by a systematization of survival so that it may be possible to integrate a remedy into a new version of the contract.For this, it is essential that preexisting obligation, for which execution is possible, be maintained in order to overcome the threat of default. This prior condition, extensively applied and designed to preserve the satisfaction of the creditor, is possible. From the pre-contractual period to full termination of obligations, including post contractual obligations, through the preservation of the execution, then survival is possible. But at what price?The systemization of contract survival can fix the limits of the mechanism. Implementation difficulties must be addressed by a change, for a breach of the inviolability of the contract, but this achievement is sometimes synonymous with protection of binding and legal security contractors. Loyalty and good faith sometimes provide some ways out for the creditor, but will achieve the contractual objective. However, limits should be incorporated to protect the interests of creditors, whom should not have to endure the painful contractual situation.

Esta dissertação tem por objetivo analisar o contrato preliminar, a partir das diversas funções que ele cumpre no processo de formação do negócio jurídico. Em especial, examina-se a figura do contrato preliminar que é menos completo do que o contrato definitivo, estabelecendo apenas os aspectos essenciais do negócio prometido e deixando em aberto outros pontos que devem ser preenchidos no intervalo entre os dois negócios. O contrato preliminar incompleto, como se lhe designa aqui, constitui uma etapa no processo de formação progressiva do contrato, atendendo a interesses dignos de tutela conforme o ordenamento jurídico. Para tanto, o trabalho está dividido em quatro capítulos, além da introdução e da conclusão. Na primeira parte, apresentam-se os principais interesses práticos que estão por trás da cisão do negócio em duas etapas (no contrato preliminar e no contrato definitivo). Vê-se que o contrato preliminar não é uma figura inútil, um desdobramento desnecessário do processo de formação do negócio. Na segunda parte, são delineados os contornos do contrato preliminar, mediante o exame de sua causa e de seu objeto, além das figuras que se lhe assemelham. Demonstra-se que, embora não se confunda com o negócio definitivo, o contrato preliminar já deve definir a causa do negócio prometido, que serve para identificá-lo. Na terceira parte, atenta-se para o chamado princípio da equiparação, que determina que, em regra, o contrato preliminar siga a mesma disciplina prevista para o negócio definitivo. Tal princípio deve ser, todavia, excepcionado, quando a própria cisão do processo de formação do negócio no preliminar e no definitivo serve para afastar alguma regra que valerá apenas para o segundo negócio. Nesse ponto, demonstra-se que o princípio da equiparação não se aplica integralmente no que se refere ao objeto do contrato definitivo, que não precisa estar previsto, exaustivamente, no contrato preliminar. Revela-se, aí, a admissibilidade da figura do contrato preliminar incompleto. Por fim, na última parte, examina-se a execução específica do preliminar, destacando-se, em particular, o cabimento desse remédio também para o chamado contrato preliminar incompleto, quando, então, caberá ao juiz integrá-lo mediante as regras de integração previstas no ordenamento jurídico. / The objective of this dissertation is to analyze preliminary contracts in the light of the various functions they perform in the formation of a legal transaction. In particular, the paper examines preliminary contracts which are less complete than the definitive contracts they precede and which set out merely the essential aspects of the promised transaction, leaving other points to be decided upon in the interval between the two contracts. Such contracts, referred to in this paper as incomplete preliminary contracts, constitute a distinct stage in the process of progressive formation of the legal transaction and address interests which are capable, in our legal system, of giving rise to a claim for judicial relief. This study is divided into four chapters (in addition to the introduction and conclusion). The first part sets out the principal practical interests behind the splitting of a legal transaction into two distinct parts (the preliminary contract and the definitive contract) and demonstrates that the preliminary contract is by no means an unnecessary and useless offshoot of the formation of a legal transaction. The second part sets out an overview of preliminary contracts in terms of their raison dêtre and their objects and draws a parallel with other similar legal instruments. This part seeks to show that despite being distinct from the definitive contract, the preliminary contract defines the raison dêtre of the promised transaction (i.e. the reason for contracting) and thus serves to define (classify) the contract. In the third part, attention is drawn to the so-called principle of equivalence (principio de equiparação) according to which a preliminary contract must, as a general rule, comply with the same legal rules applicable to the definitive agreement. An exception needs to be made, however, when the actual separation of the process of formation of the legal transaction into preliminary and definitive stages leads to a given rule being applicable solely to the definitive contract. The author demonstrates that, in such cases, the principle of equivalence does not apply in full to the objects of the definitive contract and said objects do not therefore need to be the subject of exhaustive provision in the preliminary contract. This therefore reveals that an incomplete preliminary contract is legally permissible. Finally, in the closing part of the paper, the issue of specific performance of the preliminary contract is examined. Particular emphasis is given to the applicability of this legal remedy to incomplete preliminary agreements and to the powers vested in the judge to complete (i.e. fill in the gaps) in the preliminary contract, in accordance with the applicable rules as to integration of contracts

Esta dissertação tem por objetivo analisar o contrato preliminar, a partir das diversas funções que ele cumpre no processo de formação do negócio jurídico. Em especial, examina-se a figura do contrato preliminar que é menos completo do que o contrato definitivo, estabelecendo apenas os aspectos essenciais do negócio prometido e deixando em aberto outros pontos que devem ser preenchidos no intervalo entre os dois negócios. O contrato preliminar incompleto, como se lhe designa aqui, constitui uma etapa no processo de formação progressiva do contrato, atendendo a interesses dignos de tutela conforme o ordenamento jurídico. Para tanto, o trabalho está dividido em quatro capítulos, além da introdução e da conclusão. Na primeira parte, apresentam-se os principais interesses práticos que estão por trás da cisão do negócio em duas etapas (no contrato preliminar e no contrato definitivo). Vê-se que o contrato preliminar não é uma figura inútil, um desdobramento desnecessário do processo de formação do negócio. Na segunda parte, são delineados os contornos do contrato preliminar, mediante o exame de sua causa e de seu objeto, além das figuras que se lhe assemelham. Demonstra-se que, embora não se confunda com o negócio definitivo, o contrato preliminar já deve definir a causa do negócio prometido, que serve para identificá-lo. Na terceira parte, atenta-se para o chamado princípio da equiparação, que determina que, em regra, o contrato preliminar siga a mesma disciplina prevista para o negócio definitivo. Tal princípio deve ser, todavia, excepcionado, quando a própria cisão do processo de formação do negócio no preliminar e no definitivo serve para afastar alguma regra que valerá apenas para o segundo negócio. Nesse ponto, demonstra-se que o princípio da equiparação não se aplica integralmente no que se refere ao objeto do contrato definitivo, que não precisa estar previsto, exaustivamente, no contrato preliminar. Revela-se, aí, a admissibilidade da figura do contrato preliminar incompleto. Por fim, na última parte, examina-se a execução específica do preliminar, destacando-se, em particular, o cabimento desse remédio também para o chamado contrato preliminar incompleto, quando, então, caberá ao juiz integrá-lo mediante as regras de integração previstas no ordenamento jurídico. / The objective of this dissertation is to analyze preliminary contracts in the light of the various functions they perform in the formation of a legal transaction. In particular, the paper examines preliminary contracts which are less complete than the definitive contracts they precede and which set out merely the essential aspects of the promised transaction, leaving other points to be decided upon in the interval between the two contracts. Such contracts, referred to in this paper as incomplete preliminary contracts, constitute a distinct stage in the process of progressive formation of the legal transaction and address interests which are capable, in our legal system, of giving rise to a claim for judicial relief. This study is divided into four chapters (in addition to the introduction and conclusion). The first part sets out the principal practical interests behind the splitting of a legal transaction into two distinct parts (the preliminary contract and the definitive contract) and demonstrates that the preliminary contract is by no means an unnecessary and useless offshoot of the formation of a legal transaction. The second part sets out an overview of preliminary contracts in terms of their raison dêtre and their objects and draws a parallel with other similar legal instruments. This part seeks to show that despite being distinct from the definitive contract, the preliminary contract defines the raison dêtre of the promised transaction (i.e. the reason for contracting) and thus serves to define (classify) the contract. In the third part, attention is drawn to the so-called principle of equivalence (principio de equiparação) according to which a preliminary contract must, as a general rule, comply with the same legal rules applicable to the definitive agreement. An exception needs to be made, however, when the actual separation of the process of formation of the legal transaction into preliminary and definitive stages leads to a given rule being applicable solely to the definitive contract. The author demonstrates that, in such cases, the principle of equivalence does not apply in full to the objects of the definitive contract and said objects do not therefore need to be the subject of exhaustive provision in the preliminary contract. This therefore reveals that an incomplete preliminary contract is legally permissible. Finally, in the closing part of the paper, the issue of specific performance of the preliminary contract is examined. Particular emphasis is given to the applicability of this legal remedy to incomplete preliminary agreements and to the powers vested in the judge to complete (i.e. fill in the gaps) in the preliminary contract, in accordance with the applicable rules as to integration of contracts

La multiplication des pactes d’actionnaires dans les sociétés anonymes non cotées françaises et libanaises ne permet plus de reléguer leur efficacité au second plan, comme cela se faisait fréquemment dans la plupart des études consacrées aux pactes d’actionnaires. A la lumière des développements législatifs et jurisprudentiels rappelant ou affirmant la primauté de l’exécution en nature des obligations, cette thèse tente d’analyser les obstacles qui gênent l’exécution des pactes d’actionnaires et les moyens de les éviter ou de les contrer en vue d’assurer une efficacité optimale aux pactes. Ce faisant, les diverses limites qui sont systématiquement invoquées contre l’efficacité des pactes d’actionnaires seront passées en revue pour s’assurer de leur opportunité et de leur portée ; ceci aidera à affirmer la particularité des pactes d’actionnaires par rapport aux statuts sociaux, notamment pour ce qui se rapporte à l’ordre public sociétaire qui leur est applicable. Le but ultime se révélera être celui de rapprocher les solutions des droits français et libanais de celles des droits anglo-américains pour éviter, d’une part, l’abandon des lois françaises et libanaises et leur remplacement par les lois anglo-américaines, et, d’autre part, les problèmes de compatibilité qui pourraient survenir lorsque le pacte d’actionnaires est régi par une loi autre que la lex societatis. / The increase of the number of shareholders’ agreements in French and Lebanese unlisted joint-stock companies does not allow to relegate their efficiency to a second rank anymore, as it was frequently the case in most of the studies dedicated to shareholders’ agreements. In light of the legislative and judicial developments reminding or asserting the predominance of the specific performance of obligations, this thesis attempts to analyse the hurdles that hinder the enforcement of shareholders’ agreements and the means to avoid or overcome them in order to ensure an optimal efficiency of shareholders’ agreements. In doing so, the various limits to the efficiency of shareholders’ agreements that are systematically invoked shall be examined to verify their relevance and scope; this shall help to assert the particular nature of shareholders’ agreements in comparison to the by-laws of the company, especially in relation to the public policy in corporate matters that is applicable to them.The ultimate goal shall be to bring the solutions of the French and Lebanese laws closer to those of the Anglo-American laws to avoid, first, the laying aside of the French and Lebanese laws and their replacement by the Anglo-American laws, and second, the compatibility issues which may arise in case the shareholders’ agreement is governed by a law other than the one governing the company.