Les règles de conflit de lois n’ont pas toutes la même autorité. Les parties, et même le juge, peuvent être autorisés à passer outre à la désignation opérée par la règle de conflit. Les parties sont parfois libres d’écarter par convention la loi objectivement désignée (règles de conflit supplétives), parfois tenues par la désignation opérée, qui s’impose à elles (règles de conflit impératives). Le juge est tantôt tenu, tantôt libre de relever d’office l’internationalité du litige, et d’en déduire l’application de la règle de conflit. Le choix d’envisager ensemble des questions aussi variées peut étonner, mais c’est celui de la jurisprudence. L’autorité des règles de conflit y est définie de manière conjointe, à l’égard des parties comme du juge, à l’aune de considérations substantielles. Ainsi, parce qu’une demande en recherche de paternité relève, en droit substantiel, d’une matière d’ordre public, et qu’elle intéresse l’état des personnes, réputé indisponible, la règle de conflit qui lui est applicable sera impérative et mise en œuvre, au besoin d’office, par le juge. Inversement, si la prétention relève d’une matière largement supplétive ou vise des droits disponibles, la règle de conflit applicable sera supplétive, et le juge ne sera pas tenu de la relever d’office. Ce sont donc des considérations substantielles qui définissent, en jurisprudence, l’autorité des règles de conflit à l’égard des parties comme du juge.Cependant, ce régime n’est plus celui du droit international privé européen. D’abord, les règlements européens n’ont défini l’autorité des règles de conflit qu’à l’égard des parties, laissant à chaque Etat membre le soin de déterminer leur autorité à l’égard du juge. Ensuite, la définition européenne de l’impérativité des règles de conflit fait abstraction de toute considération substantielle, en retenant une supplétivité de principe pour l’ensemble des règles de conflit unifiées à l’échelle européenne. La jurisprudence a-t-elle raison de définir l’autorité des règles de conflits exclusivement à l’aune de considérations substantielles ? Non, car cela revient à nier que l’effet juridique des règles de conflit est imputé selon des considérations propres à la justice conflictuelle. Pour autant, on ne saurait, à l’instar du législateur européen, exclure toute considération substantielle. Le présupposé des règles de conflit vise des questions de droit substantiel. Les règles de conflit sont donc construites en contemplation de considérations substantielles. Dès lors, si ces dernières ne sauraient dicter à elles seules l’autorité des règles de conflit, on ne saurait, non plus, en faire totalement abstraction. / Choice-of-law rules do not all have the same authority. The parties, and even the judge, may be allowed to override the designation made by the conflict rule. The parties are sometimes free to depart, by convention, from the designated law (suppletory choice-of-law rules), sometimes bound by the designation made (imperative choice-of-law rules). The judge is sometimes obliged, sometimes free to raise ex officio the internationality of the dispute, and to deduce from it the application of the choice-of-law rule. Considering together such varied questions may be surprising, but it is the approach adopted by French case law. The authority of choice-of-law rules is defined jointly, according to substantive considerations. As a matter of example, an affiliation proceeding is, in French substantive law, a matter of public policy regarding someone’s family status, and deemed to concern an unwaivable right. Therefore, the applicable choice-of-law rule will be imperative and applied ex officio by the judge. Conversely, if the claim falls within a largely suppletory subject matter or relates to waivable rights, the applicable choice-of-law rule will be suppletory, and the judge will not be required to apply it ex officio. Therefore, the authority of choice-of-law rules is defined, with respect to both the parties and the judge, according to substantive considerations.However, this regime is no longer that of European private international law. Firstly, the European regulations have only defined the authority of their choice-of-law rules with respect to the parties, leaving it up to each Member State to determine their authority over the judge. Secondly, the European definition of their authority over the parties disregards any substantive consideration, and retains a whole set of suppletory choice-of-law rules, regardless of the subject-matter. Is case law justified in defining the authority of choice-of-law rules solely on the basis of substantive considerations ? No, because choice-of-law rules designate the applicable law according to choice-of-law considerations. However, one cannot, like the European legislator, exclude any substantive consideration. The supposition of choice-of-law rules concerns substantive law issues. Choice-of-law rules are, thus, devised according to substantive considerations. Therefore, if these alone cannot define the authority of choice-of-law rules, they cannot be totally ignored either.

The dissertation examines the applicability of procedural fairness to actions by members of the South African National Defence Forces (SANDF). The research focuses on and uses the South African Defence Force Union v The Minister of South African National Defence Force (SANDU 2010 judgment) to illustrate how procedural fairness should find application in the SANDF, given the sui generis nature of the defence forces. This judgment presented an opportunity to investigate whether the legislative framework that is available in the SANDF is adequate to protect the right to procedural fairness of the members of the SANDF encapsulated in section 33 of the Constitution, 1996. The dissertation examines the relevant sections of the Defence Act, Military Discipline Supplementary Measures Act, Labour Relations Act (LRA), and the Promotion of Administrative Justice Act (PAJA) read with sections 23 and 33 of the Constitution to determine whether there is a gap that exists in so far as the protection of the right to procedural fairness of members of the defence forces is concerned. It also examines the Military Discipline Code and the rules and regulations of the Defence Forces. The analysis of the SANDU 2010 judgment demonstrates that PAJA could find application in dismissal or employment related disputes within the SANDF. The scenario that is evidenced from the analysis of the defence force legislative framework is that the legislative framework that is available within the SANDF is inadequate to protect and deal with disputes which arise from allegations of infringement of the right to procedural fairness. This scenario is compounded by the fact that the LRA which is the empowering legislation that was promulgated to give effect to the right to section 23 of the Constitution and to deal with dismissal and employment related disputes, does not apply to members of the SANDF. / Public, Constitutional, and International Law / LL. M.

雖然1997年司法院大法官作成釋字第420號解釋，首次肯認「實質課稅原則」，但直至2009年5月13日立法院才終於增定稅捐稽徵法12條之一，將實質課稅原則納入法規，解決以往在租稅法律主義下缺乏法源根據的困境，使稽徵人員在民眾所採取的交易形式外觀上雖然不符合租稅構成要件，但實際上只要與常規交易下具有相同經濟實質時，能直接針對經濟實質予以課稅。 本研究利用我國五區國稅局十年統計資料，加入政策虛擬變數、時間趨勢變數以及其交互項進行迴歸分析，根據最小平方法(OLS)及固定最小平方虛擬變數模型(LSDV)，探討實質課稅原則入法後，因為稽徵執行力的提升，以平均罰鍰衡量納稅義務人租稅遵從度是否受到改變。 結果顯示實質課稅原則變數對於罰款變動有顯著正向效果，即增訂稅捐稽徵法12條之一更符合租稅法律主義，有助於稅捐單位稽徵效力的提升，所以可以顯著增加罰款收入；此外，本研究也發現實質課稅虛擬變數和時間趨勢交互項顯著為負，表示納稅義務人隨時間增加逐漸意識到稅捐稽徵法12條之一的重要性，故會減少規避行為使平均罰款額下降，顯示政府政策的執行會受到時間影響而產生不同效果。 / The concept of The Principle of Substantive Taxation got approval from No. 420 constitutional interpretation by the Grand Justices in 1997 for the first time, but not until May 13, 2009 did the legislature promulgated 12-1 of the Tax Collection Act in article. Take the Principle of Substantive Taxation into legislation, tax collector have more convincing reasons to solve the dilemma of “Principle of Taxation under the Law”. Most important, it emphasizes the beneficiaries of economic substance as taxpayers, instead of according to the surface of tax regulations to determine the taxpayers. This study use panel data from National Tax Administration of five regions to examine the effects of the legislature promulgated 12-1 of the Tax Collection Act in 2009. We adopt the methods of ordinary least squares (OLS) and Least Square Dummy Variable Model (LSDV), and adding the reform dummy variables, time trend variable and its interaction term into regression to examine whether the enhancement of tax enforcement could increase the average fines or not. The results show that the reform dummy variable has a positive and significant impact on tax evasion collections per fine, that is formulated 12-1 of the Tax Collection Act more in line with the Principle of Taxation under the Law. Besides, the interaction term of reform dummy variable and time trend variable has a negative effect on per fine, which means that taxpayers gradually realize the importance of the regulation over time after the reform. Therefore, taxpayers will reduce tax evasion behavior to decrease the fine collections.

The legal historical development of fairness in the South African common law of contract is investigated in the context of the political, social and economic developments of the last four centuries. It emerges that the common law of contract is still dominated by the ideologies of individualism and economic liberalism which were imported from English law during the nineteenth century. Together with the theories of legal positivism and formalism which are closely related to parliamentary sovereignty and the classical rule of law, these ideals were transposed into the common law of contract through the classical model of contract law which emphasises freedom and sanctity of contract and promotes legal certainty. This approach resulted in the negation of the court’s equitable discretion and the limitation of good faith which sustain the social and economic inequalities that were created under colonialism and exacerbated under apartheid rule. In stark contrast, the modern human rights culture grounded in human dignity and aimed at the promotion of substantive equality led to the introduction of modern contract theory in other parts of the world. The introduction of the Constitution as grounded in human dignity and aimed at the achievement of substantive equality has resulted in a sophisticated jurisprudence on human dignity that reflects a harmonisation between its Western conception as based on Kantian dignity and ubuntu which provides an African understanding thereof. In this respect, ubuntu plays an important role in infusing the common law of contract with African values and in promoting substantive equality between contracting parties in line with modern contract theory. It is submitted that this approach to human dignity should result in the development of good faith into a substantive rule of the common law of contract which can be used to set aside an unfair contract term or the unfair enforcement thereof. / Private Law / LL. D.

The dissertation examines the process of retrenchment in a public institution with reference to the execution of such a process by the Independent Electoral Commission (IEC). The aim is to establish whether or not the retrenchment was substantively and procedurally fair as required by legislation. Notwithstanding the fact that the staff may have been disadvantaged by the short retrenchment notice (the staff did not have representation prior to the announcement, and the swiftness of the process did not, under the circumstances, provide the staff with enough time to comprehensively apply their mind to the underlying issues), the dissertation finds that the retrenchments had been substantively fair given the fact that the IEC could not retain all staff because of budgetary constraints. The dissertation also finds that the process had been procedurally fair in accordance with section 189 of the Labour Relations Act, 66 of 1995. / Public Adminstration and Development Studies / M.A. (Public Administration)

Because women are predominantly responsible for childcare, men are the primary income earners. Having acquired the marital assets, on divorce the husband would retain them in a marriage out of community of property. The wife would be left deskilled, financially dependent, with little likelihood of receiving spousal maintenance and with no marital assets. In 1984 the Matrimonial Property Act and in 1988 the Matrimonial Property Law Amendment Act introduced a judicial discretion to equitably redistribute marital assets in certain marriages out of community. This dissertation argues that the bases for the limitation of the judicial discretion to women married before a certain date are unsound and that the limitation arguably violates the equality clause of the Constitution. / Law / LL.M.

The objective of this thesis is to assess the impact and influence of South Africa's Constitutional Court in the first two years of our democracy. To achieve this objective, some of the definitive and controversial cases already decided by the Court have been selected and analysed in an attempt to glean some jurisprudential perspectives of the Court. It focuses on the work of the Court over the past two years. It deals with the evolution of South Africa into a democracy, and analyzes the South African legal system prior to the beginning of the process of transformation. It briefly surveys the evolution of our constitutional system, dating back from the pre-1910 colonial period and provides a broad outline of the legal system in the post-April 1994 period of transformation. It analyzes the Court from the point of view of, inter alia, its composition, jurisdiction and powers. The Court is also contrasted with courts in other jurisdictions which exercise full judicial review. The Court's emerging jurisprudence is examined. A review is made, inter alia, of the Court's understanding of, and approach to, the questions of the values underpinning the post-apartheid society and its constitutional system, and constitutional interpretation. The right against self-incrimination and South African company law and the two relevant Constitutional Court cases are discussed. The collection of evidence by the State and the constitutionality of provisions relating to search and seizure and the taking of fingerprints are looked into. The Court's approach to statutory presumptions and criminal prosecutions; some aspects of our appeals procedures; an accused's right to be assisted by a lawyer at state expense; the question of a fair trial and access to information; capital punishment; corporal punishment; committal to prison for debt; and the certification of constitutions is analyzed. Two of the cases in which the provinces clashed with the national government on the distribution of posers between provinces and the national government are discussed. The conclusion is that the Court has, overall, hitherto acquitted itself well in the handling of particularly the controversial quasi-political questions that arose in the cases it has decided. / Constitutional, International and Indigenous Law / L.L. D. (Law)

With the advent of a new constitutional dispensation in South Africa, intimate relationships that were not formally recognised, such as customary marriages, became fully recognised through designated legislation. Domestic partnerships are, however, afforded only limited recognition despite compelling reasons that lead people to domestic partnerships. Domestic partners are also discriminated against based on marital status despite a Constitution that forbids discrimination based on equality, human dignity and marital status. The object of this study is to investigate whether there are sufficient grounds to afford domestic partnerships full recognition similar to that granted to civil marriage. This study includes arguments in favour and against the recognition of domestic partnerships and a discussion of the reasons that lead people into domestic partnerships. There will also be an analysis of the draft Domestic Partnership Bill 36 of 2008 to determine the suitability of the draft Bill to regulate domestic partnerships. This investigation is conducted with reference to relevant draft Bills, legislation, and case law. / Private Law / LL. M.

Reflet du rapport des individus avec le pouvoir public, le droit de la procédure administrative non contentieuse a sensiblement évolué depuis quatre décennies, en France comme en Grèce. Cette évolution, rattachée dans les deux pays à des projets politiques et juridiques de réforme administrative, a pu nourrir la réflexion doctrinale sur l’avènement d’une « démocratie administrative ». Or, l’évolution des règles qui concernent en particulier la procédure d’édiction de décisions individuelles répond toujours à un problème juridique aussi classique que fondamental : celui de la protection des individus vis-à-vis du pouvoir unilatéral de l’administration, dont l’exercice intervient dans la sphère des droits et libertés substantiels. Pour l’exploration de la situation juridique des administrés dans la procédure administrative non contentieuse, la prise en compte de la fonction qu’accomplissent dans cette procédure les droits procéduraux des administrés paraît dès lors nécessaire. La contribution des droits procéduraux, et plus spécialement des droits d’être entendu et à la motivation, à la protection des droits individuels substantiels mis en jeu dans l’opération normatrice de l’administration s’avère être un étalon essentiel pour la détermination de la portée juridique des droits procéduraux en cause. La qualité de ces derniers comme instruments de protection individuelle permet en effet la compréhension cohérente de l’évolution des sources juridiques des droits d’être entendu et à la motivation, de la délimitation du domaine d’application de ces droits et du traitement réservé par les juges français et grec de l’excès de pouvoir aux hypothèses de violation des mêmes droits. / Reflection of the individuals’ relation to state power, law in the field of administrative procedures has significantly evolved during the last four decades in France and in Greece.This evolution, associated in both countries with political and normative projects aspiring to administrative reform, has largely alimented doctrinal debate on the establishment of an“administrative democracy”. However, the evolution of rules governing in particular individual decision making is also a response to a classic and fundamental legal problem, namely the protection of individuals against unilateral administrative intervention in the sphere of their substantive rights and liberties. The legal status of individuals during the elaboration of individual acts deserves therefore to be explored in view of the function accomplished by procedural rights -such as the right to hearing and to reason giving- in administrative procedures of such type. In fact, the contribution of procedural rights in the protection of substantive rights concerned by the individual decision making process turns out to be crucial for the treatment of procedural rights under French and Greek administrative law. More specifically, the quality of procedural rights as instruments of individual protection allows to coherently understand the evolution of their sources and scope as well as various aspects of judicial handling of their eventual violation by administrative bodies.

Diploma thesis concerns about legal regulations of real estate by new civil codex with reflection to the previous and international legal regulation.The aim of the thesis is to assess the functionality of new civil code and its benefits in the real estate investment transactions in Czech Republic. This analysis is supported with overview of transfrontier real estate acquisitions made by foreign investors in Czech Republic and additionally also real estate investments of Czech investors abroad. This thesis therefore tries to provide answers to multiple questions ranging from analysis of new civil codex regulation, its impacts, risks and functionality then secondly its similarities in comparison to foreign law regulation (of Germany, Austria, Great Britain, Italy and France). From the perspective of transfrontier real estate acquisitions this thesis concerns about law acknowledgement for foreigner parties in real estate transactions in Czech Republic and counterbalance of the similar rights on the side of Czech residents in reciprocal acquisition process. The analysis is supported by the debate of accuracy of either liberal or protectionist attitude to foreign real estate investors' regulation with a reflection to current international political, sociological and economical course of events.