Dissertations / Theses on the topic 'International and municipal law – France'
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Staker, Christopher Robert. "Acts of foreign States in municipal law." Thesis, University of Oxford, 1991. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.334169.
Full textKetcheson, Jonathan William Gilbert. "The application of domestic law by international tribunals." Thesis, University of Cambridge, 2014. https://www.repository.cam.ac.uk/handle/1810/283943.
Full textSasson, Monique. "Substantive law in investment treaty arbitration : the uneasy relationship of international law and municipal law." Thesis, University of Cambridge, 2009. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.611808.
Full textMills, Alex. "The confluence of public and private international law : justice, pluralism and subsidiarity in the international constitutional ordering of private law /." Cambridge ; New York : Cambridge University Press, 2009. http://opac.nebis.ch/cgi-bin/showAbstract.pl?u20=9780521731300.
Full textBoll, Alfred Michael. "Multiple nationality : the context and significance of state practice in international law." Thesis, The University of Sydney, 2003. http://hdl.handle.net/2123/1540.
Full textTitle from title screen (viewed 21st January, 2009) Submitted in fulfilment of the requirements for the degree of Doctor of Philosophy to the Faculty of Law, University of Sydney. Bibliography: leaves 356-396. Also available in print form.
Triboulet, Anne. "L'impact du droit international sur la problématique minoritaire en France." Thesis, McGill University, 1997. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=20546.
Full textBoll, Alfred Michael. "Multiple nationality the context and significance of state practice in international law /." Connect to full text, 2003. http://hdl.handle.net/2123/1540.
Full textTitle from title screen (viewed 21st January, 2009) Submitted in fulfilment of the requirements for the degree of Doctor of Philosophy to the Faculty of Law, University of Sydney. Bibliography: leaves 356-396. Also available in print form.
Bezuidenhout, A. E. M. (Anna Elizabeth Martha). "Die gelding van die volkereg in die Suid-Afrikaanse reg." Thesis, Stellenbosch : Stellenbosch University, 1990. http://hdl.handle.net/10019.1/68727.
Full textENGLISH ABSTRACT: According to Rumpf£ CJ in the Nduli decision, Roman-Dutch law is the fons et origo of the statement that customary international law is part of South African law. His sources, Fran~ois and Huber, are open to criticism because they are not Roman-Dutch authorities on this specific question, but the decisions in Ncumata v Matwa (1881-2), Du Toit v Kruger (1905), and Rex v Lionda (1944) emphasise that the reception of customary international law in South African law has taken place through Roman law. Various court decisions emphasise that the term Roman-Dutch law should not be interpreted narrowly, as it includes the common law of the whole of Western Europe and not only of the province Holland. If this quotation is interpreted in an ius commune context, it is clear why Rumpf£ CJ did not cite specific sources to prove his point: he accepted it as a given fact- as the jurists did in the middle ages. Roman-Dutch law serves only as a frame of reference out of which international law has developed. The courts therefore apply international law as international law and not as, for example, common law. Two important implications follow: firstly it means that customary international law need not to be transformed before the courts can apply the relevant rule and secondly that new rules of customary international law automatically form part of the law of South Africa. From the eighty South African court decisions discussed, it is clear that the courts do take judicial notice of customary international law. This justifies the statement that the judiciary regards customary international law as part of the law of South Africa since 1879. The influence of English law on this section of South African law must, according to Rumpf£ CJ, also be taken into account. The reason is that English law is the common law of the South African constitutional law which influences the application of international law by the courts. This can extend the courts' frame of reference. Only a fifth of the cases discussed refer to Roman-Dutch writers, and then only in a comparative sense. The South African courts rely mainly on Anglo-American decisions and tendencies. The South African courts follow their English counterparts by accepting the same qualifications on the general rule that customary international law forms part of the law of the land. The willingness of the courts to apply customary international law has diminished over the years especially in cases where state security features. It seems that politically contentious questions play an inhibiting role on the readiness of the courts to apply customary international law where conflict, real or imaginary, between customary international law and municipal law appears. Acts of state constitute the most important obstacle in the application of customary international law, because they could lead to the court abandoning its independent judicial function in favour of the executive. Because the South African courts follow the English law in this area also, it is assumed that safety measures developed there would be adopted by the South African courts to prevent their jurisdiction from being limited too easily. It is recommended that more attention should be given to the existence and application of customary international law principles and that a conscious effort must be made by the judiciary to resolve conflict between customary international law and municipal law and to do it in such a manner that due account is taken of the fact that in South Africa customary international law is part of the law of the land.
AFRIKAANSE OPSOMMING: Volgens Rumpff HR se uitspraak in die Ndu/i-beslissing, is Romeins-Hollandse reg die fons et origo van die stelling dat volkeregtelike gewoontereg dee! van Suid-Afrikaanse reg is. Sy bronne, Fran<;ois and Huber, is vatbaar vir kritiek omdat hulle nie Romeins-Hollandse gesag op hierdie spesifieke vraag is nie. Die beslissings in Ncumata v Matwa (1881-2), Du Toit v Kruger (1905), en Rex v Lionda (1944) beklemtoon egter dat die gelding van volkeregtelike gewoontereg in die Suid-Afrikaanse reg we/ deur die Romeinse reg plaasgevind het. Verskeie hofbeslissings beklemtoon verder dat die term Romeins-Hollandse reg nie eng gei"nterpreteer moet word nie, aangesien dit die gemenereg van die hele Wes-Europa omvat, en nie net die van die provinsie Holland nie. Indien hierdie aanhaling in 'n ius commune konteks gei"nterpreteer word, is dit duidelik waarom Rumpff HR nie spesifieke bronne aangehaal het om sy punt te bewys nie: hy het dit as 'n gegewe feit aanvaar - soos ook die juriste in die middeleeue. Romeins-Hollandse reg geld dus slegs as 'n verwysingsraamwerk waaruit die volkereg ontwikkel het. Die howe pas dus volkereg toe as volkereg en nie as, byvoorbeeld, gemenereg nie. Twee belangrike implikasies volg hieruit: eerstens beteken dit dat volkeregtelike gewoontereg nie getransformeer hoefte word voordat die howe die relevante reel toepas nie, en tweedens dat nuwe volkeregtelike gewoonteregreels outomaties dee! vorm van die Suid-Afrikaanse reg. Uit die tagtig Suid-Afrikaanse hofbeslissings wat bespreek is, is dit duidelik dat die howe wei geregtelik kennis neem van volkeregtelike gewoontereg. Dit regverdig dus die stelling dat die reg bank volkeregtelike gewoontereg reeds sedert 1879 as dee! van die Suid-Afrikaanse reg beskou. Die invloed van die Engelse reg op hierdie dee! van die Suid-Afrikaanse reg behoort volgens Rumpff HR ook in ag geneem te word. Die rede hiervoor is dat die Engelse reg die gemenereg van die Suid-Afrikaanse staatsreg vorm. Dit bei"nvloed die toepassing van die volkereg deur die howe- gevolglik kan dit die howe se verwysingsraamwerk uitbrei. Slegs 'n vyfde van die beslissings verwys na Romeins-Hollandse skrywers, en dan slegs in 'n vergelykende sin. Die Suid-Afrikaanse howe steun hoofsaaklik op Anglo-Amerikaanse beslissings en tendense. Die Suid-Afrikaanse howe volg hulle Engelse ewekniee deur dieselfde beperkinge op die algemene reel dat volkeregtelike gewoontereg dee! vorm van die reg van die land, te aanvaar. Die bereidwilligheid van die howe om volkeregtelike gewoontereg toe te pas het deur die jare afgeneerri, vera) waar staatsveiligheid ter sprake is. Dit blyk dat polities-kontensieuse vrae 'n striemende faktor is by die toepassing van volkeregtelike gewoontereg deur die howe, vera) waar daar 'n botsing tussen volkeregtelike gewoontereg en munisipale reg voorkom. Staatshandelinge is die verna.amste struikelblok by die toepassing van vol-keregtelike gewoontereg, aangesien dit daartoe kan lei dat die howe afstand kan doen van hul onafhanklike regsfunksie ten gunste van die uitvoerende gesag. Omdat die Suid-Afrikaanse howe die Engelse reg ook in hierdie gebied navolg, kan dit aanvaar word dat die veiligheidsma.atreels wat reeds daar ontstaan bet, deur die Suid-Afrikaanse howe gevolg sal word om te verhoed dat hul jurisdiksie ligtelik beperk sou kon word. Dit word dus aanbeveel dat aanda.g gegee word aan die bestaan en toepassing van volkeregtelike gewoonteregbeginsels en dat 'n daadwerklike poging deur die regbank gemaak moet word om botsings tussen volkeregtelike gewoontereg en munisipale reg te vermy, en om dit op so 'n wyse te doen dat in ag gehou word dat volkeregtelike gewoontereg in Suid-Afrika deel is van die Suid-Afrikaanse reg.
GRAF, VON LUCKNER Johannes. "Cornerstones of enhanced cooperation : the principles of openness and last resort in light of past experiences and future challenges." Doctoral thesis, European University Institute, 2018. http://hdl.handle.net/1814/64644.
Full textSupervisor: Professor Deirdre Curtin
Enhanced cooperation is the EU’s most general, multi-purpose, and thus differentiation-friendly possibility to legislate without binding all Member States. After years of initial reluc-tance, it has been put into practice in a number of cases in the last years. In light of these developments, many perspectives on enhanced cooperation are worth revisiting. At the same time, the EU has recently been facing numerous fundamental challenges, and enhanced co-operation could be one of the tools for policy makers to consider when searching for solutions. It does so by analysing two crucial legal aspects of the enhanced cooperation mechanism in depth: the last resort principle and the principle of openness. Both principles stand out among the law governing enhanced cooperation as particularly important, defining notions – indeed, cornerstones of enhanced cooperation.
MARTINELLI, Thibault. "Intergovernmental action above, below and alongside the European Union : the law and practice of parallel and partial agreements between member states." Doctoral thesis, European University Institute, 2022. https://hdl.handle.net/1814/74186.
Full textExamining Board: Professor Bruno de Witte (European University Insitute) ; Professor Marise Cremona (European University Institute) ; Professor Daniel Thym (Universität Konstanz) ; Professor Bernardus Smulders (Vrije Universiteit Brussel/European Commission)
In the last decades, the EU has gradually become Member States’ preferred vehicle through which they deepen intra-European cooperation. In that context, they act mainly through the European Union and its institutional apparatus, which they have endowed with defined missions and for the benefit of which they have limited their sovereign rights. Yet the establishment of the Union has also given rise to a Union system lato sensu outside the Union legal order stricto sensu but within the broader system of public international law within which that order is situated. In this grey area, Member States act collectively, alongside, below and above the Union in close connection with its integration agenda, by way of treaties governed by international law. In a cases-based analysis, this research unpacks those forms of intergovernmental action, from the early days of the EEC up until now. The thesis investigates the following questions: How to differentiate action through and outside the Union? Why do Member States take the intergovernmental route when they could have acted through the Union? What is the effect of ‘reverting to international law’ on the development of the Union and its institutional balance? And conversely how does Union law and its development affect the ways in which Member States act collectively outside the Union framework? The thesis ultimately nuances the dominant view that sees intergovernmental action in a negative normative light. In the current constitutional context, acting intergovernmental does carry significant risks in terms of legal compliance, accountability, and transparency. Yet many intergovernmental accords, it is argued, enhance, or protect the foundational trust between Member States and vis-à-vis the Union that makes common action possible.
CANTEKIN, Kayahan. "Global data flows and conflict of laws : a proposal for a new methodology." Doctoral thesis, European University Institute, 2020. http://hdl.handle.net/1814/67290.
Full textExamining Board: Professor Giovanni Sartor (EUI, Supervisor); Professor Deirdre M. Curtin (EUI); Professor Horatia Muir-Watt (Sciences Po); Professor Dan Jerker B. Svantesson (Bond University)
This study examines how jurisdiction rules adapt to global data flows. To achieve this objective, a new methodological tool called the General Model of Conflicts Adjudication (GMCA) is formulated and used to analyze developments in American rules of personal jurisdiction and jurisdiction to prescribe which happened in parallel to technological and economic change. Chapter 1 examines how global data flows create economic and social dynamics that complicate the problems that conflict of laws rules must solve and explains the theoretical basis of the GMCA. Chapter 2 tests the explanatory power of the GMCA by using it to analyze the development of American personal jurisdiction rules starting with the landmark U.S. Supreme Court case of International Shoe (1945). The Chapter traces the adaptation of American conflict rules to technological developments, from the advent of the automobile to the proliferation of multinational corporations and the Internet. Commentary is made on recent important cases, such as Daimler (2014), BNSF Railway (2017), Bristol-Myers Squibb (2017), and Plixer v. Scrutinizer (2018). Apparent patterns in the development of the law and their normative implications are discussed using the GMCA. Chapter 3 focuses on the Microsoft. v. U.S. litigation (2016-2018) that concerned the extraterritorial reach of U.S. court orders in collecting electronic evidence stored in datacenters located abroad. The extensive documentation produced by the various governments, law enforcement agencies, service providers, and user groups that wanted to be involved in the dispute is examined and perceived interests of these stakeholders are determined. Commentary is made on the scholarly suggestions made for the solution of the problem. The CLOUD Act (2018), passed by the U.S. Congress to solve the issue, is examined and the comity-based solution of the Act is assessed within the GMCA. The work concludes with a summary of findings and a suggestion to use the GMCA in studying the ‘Europeanization’ of private international law.
Mangezi, Mutsa. "International law before municipal courts: the role of International Court of Justice decisions in domestic court proceedings with specific reference to United States case examples." Thesis, Rhodes University, 2008. http://hdl.handle.net/10962/d1007325.
Full textO'Neil, Kimberly. "Nuclear fusion: The political economy of technology in France and Germany." Thesis, University of Ottawa (Canada), 1993. http://hdl.handle.net/10393/6737.
Full textThuilleaux, Sabine 1961. "Aspects compares des regimes juridiques de l'arbitrage au Quebec et en France : droit interne - droit international prive." Thesis, McGill University, 1990. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=59843.
Full textThis thesis deals with certain aspects of the new regime, comparing it with the well-established French law of arbitration, which has abundant caselaw covering both domestic and international arbitration. Emphasis is placed on the manner in which Quebec courts have applied the new arbitration law in comparison with French judicial practice.
The first part of the thesis deals with domestic arbitration, focussing on contractual and jurisdictional issues. This is done through an examination of the arbitration agreement, the arbitration procedure, the award, as well as the execution of the award and remedies to set it aside.
International arbitration is treated in the second part. The definition of international arbitration, the validity and autonomy of the arbitration agreement, the choice of law relating to the procedure and the dispute itself are reviewed, as is the execution of foreign awards--that is, those rendered outside Quebec or rendered in Quebec but in the context of an international dispute.
Molitor, Michael Rene. "The United States Supreme Court and the law of the sea : an examination of the interpretation and application of international law by a municipal tribunal." Thesis, University of Cambridge, 1987. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.256288.
Full textBARANSKI, Marcin. "Constitutional pluralism in the European Union : a critical reassessment." Doctoral thesis, European University Institute, 2021. https://hdl.handle.net/1814/72280.
Full textExamining Board: Professor Dennis M. Patterson (European University Institute); Professor Gábor Halmai (European University Institute); Professor Jan Komárek (University of Copenhagen); Professor Alexander Somek (University of Vienna)
The aim of this thesis is to offer a comprehensive and critical analysis of one of the most popular and prolific strands in European legal scholarship, i.e., constitutional pluralism. Specifically, the thesis seeks to challenge the central claim advanced by pluralist scholars with regard to the legal structure of the European Union: namely that the relationship between the EU and national legal orders is best conceptualized and understood as a heterarchical rather than hierarchical one. To that purpose, the thesis examines the work of leading scholars of pluralism– –Neil MacCormick, Kaarlo Tuori, Mattias Kumm, and Miguel Poiares Maduro–– all of whom advanced such heterarchical rather than hierarchical understandings of the aforesaid relationship. In so doing, the thesis attempts to address two main questions: first, does pluralism succeed in offering a descriptively and analytically sound account of the common European legal ordering; and second, how do the traditional, positivist, and hierarchical accounts of law fare in comparison with their pluralist contenders? The thesis concludes that while pluralist scholars should be given credit for bringing to light certain distinctive features of the European legal ordering, upon closer examination, their analyses appear to confirm (rather than deny) some crucial insights of said positivist theories, along with their allegedly outdated and distorting, hierarchical understanding of law and legality. Furthermore, it is argued that the pluralist attempts to set aside the positivist questions about the ultimate grounds of law, final authority and constitutional supremacy in the European Union prove unsuccessful in view of the growing constitutional disagreement therein. Finally, the thesis suggests that the nature of the current European legal or constitutional setting is better captured by the notion of national constitutional supremacy, rather than the core pluralist idea of heterarchy.
Labatut, Tifany. "L’intervention du juge étatique avant un arbitrage commercial international, étude comparée : france – Etats-Unis." Thesis, Perpignan, 2018. http://www.theses.fr/2018PERP0019.
Full textSummary Nowadays, international arbitration is one of the most commonly used alternative forms of conflict resolution. Its hybrid nature, both contractual and jurisdictional, makes it the preferred mode of the business world ; this enthusiasm for international arbitration is shown in the fact that economic globalization and the gradual disappearance of borders have forced trading parties to resolve disputes with efficiency and immediacy, which state courts are unable to provide in practice ; this is in contrast to international arbitration, which has a favorable reputation in managing and resolving conflicts entrusted to it in a timely manner, efficiently and confidentially. Nevertheless, a question remains: does international arbitration have the same acceptance from all states? At first glance, studies in comparative law show a genuine desire to harmonize the provisions surrounding arbitration, so as to render it a totally autonomous mode of state jurisdiction. However, a more thorough analysis will show that this desire is relative, which will push the state judge to intervene throughout the arbitration process (before, during, after) to make it "an arbitral justiceÕs indispensable auxiliary ". However, this intervention by the state judge will be more delicate in the arbitrationÔs first phase, and the result will be its implementation or not. Then, a number of questions arise: does the intervention of the state judge violate the autonomy of international arbitration? But also, what is the nature of this intervention: coercive, assistance, control? Does this jeopardize the authority of the referee-judge? Can this intervention by the state court be used by the parties for delaying purposes? The challenge will be to find answers to these questions through a study of comparative law between France and the United States
Fehr, Stephanie Simone. "Religious discrimination in employment : a comparative analysis of the law in the UK, France and Germany, with reference to international and supranational law." Thesis, University of Manchester, 2014. https://www.research.manchester.ac.uk/portal/en/theses/religious-discrimination-in-employment--a-comparative-analysis-of-the-law-in-the-uk-france-and-germany-with-reference-to-international-and-supranational-law(8e48aa3c-2233-4169-8dec-4d8436ebe43d).html.
Full textSimon, Victor. "Les échelles du Levant et de Barbarie : Droit du commerce international entre la France et l'Empire ottoman (XVIème - XVIIIème siècle)." Thesis, Paris 2, 2014. http://www.theses.fr/2014PA020063.
Full textAfter the Ottoman Empire granted France access to selected markets starting in the 16th century, a large number of merchants of Provence established selling agents in the main trading ports of Levant. Since the Medieval period these ports had been called échelles of Levant, in the Middle East, and échelles of Barbary, in North Africa. These terms are also used to name the legal framework governing the international trade with these regions. Since then, the merchants of this marketplaces had to meet three kinds of regulations : local commercial law, regulations from the Turkish administration and regulations from the French Royal administration. French merchants developed new forms of enterprise based on the capitulations that ensured free movement of people and goods within the Ottoman territory. From the second half of the 17th century, the French royal administration tried to implement an interventionist policy in an attempt to control the trade and benefit from it
Bieker, Eva. "Die Interventionen Frankreichs und Grossbritanniens anlässlich des Frankfurter Wachensturms 1833 eine Fallstudie zur Geschichte völkerrechtlicher Verträge /." Baden-Baden : Nomos Verlagsgesellschaft, 2003. http://books.google.com/books?id=mNPiAAAAMAAJ.
Full textWille, Angelo. "Die Pflicht der Organe der Europäischen Gemeinschaft zur loyalen Zusammenarbeit mit den Mitgliedstaaten." Baden-Baden : Nomos, 2003. http://catalog.hathitrust.org/api/volumes/oclc/52105797.html.
Full textKrenberger, Benjamin. "Deutschland im Spannungsfeld zwischen Europäischer Menschenrechtskonvention und nachzubefolgendem Besatzungsrecht : Reichweite der Verpflichtungen des souveränen Deutschlands nach der Liechtenstein-Entscheidung des Europäischen Gerichtshofes für Menschenrechte /." Frankfurt am Main [u.a.] : Lang, 2004. http://www.gbv.de/dms/spk/sbb/recht/toc/385300786.pdf.
Full textBlang, Eugenie M. "To urge common sense on the Americans: United States' relations with France, Great Britain, and the Federal Republic of Germany in the context of the Vietnam War, 1961-1968." W&M ScholarWorks, 2000. https://scholarworks.wm.edu/etd/1539623983.
Full textAbdul, Rasul Akbar. "The French politic of the veil in relation to International law : Analyzis of the politic of the veil in France." Thesis, Teologiska högskolan Stockholm, Avdelningen för mänskliga rättigheter, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:ths:diva-1075.
Full textPresentation gjordes online på grund av Covid19.
Girard, Fabien. "Essai sur la preuve dans son environnement culturel." Grenoble, 2010. http://www.theses.fr/2010GREND010.
Full textA solid theory of proof has been built, for some decades now, around a theoretical framework well known to French jurists. Free proof and legal proof, accusatorial model and inquisitorial model, practical truth and substantial proof, preponderance of evidence and intime conviction provide the backbone of that framework. Scientific advancements have shown the robust nature of the framework, despite raising new questions. French law will nevertheless have to face the new challenge of the globalization of law, based on Common Law systems. The hegemony of Common Law systems compels French doctrine to face the subjectivity of its own typology. This might explain the publication of various pieces of work looking to very different perspectives in the search of cultural significance of the Law of Evidence. In the wake of those new pieces, the aim of this work is to show that the Law of Evidence is deeply connected with the organization of the French State and its judicial institutions. This organization has created a coherent system, probatory in nature, aimed at finding material proof. This probationary model is referred to as hierarchical (strong State) and will be confirmed by the study of three Common Law models: American Law, English Law and Canadian Law. This study will cast a light on the phases of definition of facts open to proof or disproof, the fact-finding process and the appreciation of the relevancy and the weight of evidence and will help in the understanding of the singularity of the French model, its internal evolution and the pressure of acculturation forces applied by the probationary logic of the Common Law model, such as the one promoted by the ECHR
Delicostopoulos, Ioannis S. "Le procès civil à l'épreuve du droit processuel européen /." Paris : LGDJ, 2003. http://www.gbv.de/dms/spk/sbb/recht/toc/37181426X.pdf.
Full textWathle, Camille. "Les juristes internationalistes français face à la colonisation entre 1880 et 1914." Thesis, Aix-Marseille, 2016. http://www.theses.fr/2016AIXM1066.
Full textAt the dawn of the XXth century, the French Internationalist jurists, promoters of a discipline aiming at establishing itself in the international and national doctrinal landscape, intend to systematize the colonial phenomenon. Colonization is a symbolic phenomenon which monopolizes interstate relationships of the era. It offers as many economic, politic and humanitarian advantages to civilized and colonized peoples, as it increases the risks of conflicts between them. The members of the new French school of public international law have seized the opportunity to defend the values and actions of France on the international scene while reinforcing their roles of intellectual leaders of colonization. They then have set out a project which deeply mingles “international laws”, “colonization” and “civilization” concepts : colonization has authority to extend civilization on all the territories that guarantee the development of international law, whose mission is to preserve mankind well-being
Bartels, Lorand. "Human rights conditionality in the EU's international agreements /." Oxford [u.a.] : Oxford Univ. Press, 2005. http://www.gbv.de/dms/spk/sbb/recht/toc/490848184.pdf.
Full textZambo, Mveng Jean-Claude. "La protection des travailleurs migrants au Cameroun et en France : étude de droit international et de droit comparé." Thesis, Lille 2, 2014. http://www.theses.fr/2014LIL20012.
Full textAll over the world, the interests of people working abroad are at once unknown and disputed. The purpose of this study is to identify the lines of force behind, not without contradictions crisis or protect these people. Based on French and Cameroon law ( domestic and international ), the thesis seeks to demonstrate that, despite their belonging to different geographical areas and whatever their level of economic development, states provide legal treatment similar to migrants who are gainfully employed in their territory. The overall approach of taking into account the legal status of migrant workers is characterized by the gap between normative strengthening protection on the one hand and limited effectiveness thereof other. At first, strengthening of the law is deduced firstly from the diversity of legal rules applicable to migrant workers and the dynamics of interactions between them. Second, the strengthening of protection results with a capacity of enjoyment and exercise of rights by migrant workers more scope and a balancing (vertical or horizontal) rather harmonious recognized rights. In a second step, this normative consolidation of protection of migrant workers sentence to assert the facts. This is primarily due to the fact that the mechanisms of implementation of the rights of migrant workers are relatively unsatisfactory and that the actors involved in this protection are unequallyinvolved. The finding of limited effectiveness of the protection of migrant workers also stems from the diversity of obstacles to realizing the rights of migrant workers and to consider reforms in the context of a greater consideration of the rights of this category of people. In short, the study is a particularly current assessment of strengths and weaknesses of the law in both countries, so far as is concerned to safeguard the interests of this vulnerable category of people that are migrant workers. It helps to reaffirm the legal equality of individuals facing the screaming economic inequality states. This leads to the conclusion that in the field of protection of human, all states are, to varying degrees, on a training ground. That is,if the law itself is an ongoing issue for the protection of human rights in general and migrant workers in particular
Khalfan, Ashfaq. "State obligations beyond borders relating to economic, social and cultural rights : legal basis, extent and implications for development cooperation." Thesis, University of Oxford, 2014. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.669753.
Full textSerra, Freire Paula. "Le contrat international de consommation, comparaison franco-brésilienne." Thesis, Paris 2, 2015. http://www.theses.fr/2015PA020051.
Full textThe internationalization of the consumption of products and services is a phenomenon that can be seen in developed countries, like the case of France, but also to a large extent in developing countries like Brazil. Such internationalization has important implications for the protection of consumers, which are considered in most countries as a weak party that deserves to be protected. This internationalization also raises interesting private international law issues. In this work, we will study the issues related to the determination of the competent jurisdiction and the law applicable to such contracts, from both the French and the Brazilian law perspectives
Usunier, Laurence. "La régulation de la compétence juridictionnelle en droit international privé : étude de droit comparé en matière civile et commerciale." Paris 1, 2006. http://www.theses.fr/2006PA010283.
Full textLadouceur, Kevin. "L’insécurité juridique dans la détermination de la loi applicable aux contrats internationaux par le juge dans les systèmes juridiques français, américain et chinois." Thesis, Sorbonne Paris Cité, 2018. http://www.theses.fr/2018USPCB033.
Full textWhen determining the law applicable to international contracts in the French, American and Chinese legal systems, legal practitioners undeniably encounter legal uncertainty at several stages. With regards to conflict-of-law rules, the determination of legal certainty is primarily undermined by the considerations of : - legal predictability and - the protection of weaker contracting parties. Legal predictability is particularly considered when dealing with contracts underpinned by relationships of relatively equal bargaining power whereas the protection of weaker contracting parties is considered exclusively when dealing with unfair contracts. Nevertheless, despite considerable efforts made by these three countries, legal uncertainty still persists, especially in three separate areas. First, conflict-of-law rules are scattered across several legal instruments in the French and Chinese jurisdictions. In the United States, the subject matter being largely uncodified judges apply their own rules when deciding on conflict-of-law. Second, the substance of conflict-of-law rules in these three countries is incomplete, obsolete and complex. American judges who have been applying the same conflict rules for over 50 years are now faced with rules which, in addition to their complexity, no longer meet the needs of the current international market. Notwithstanding new reforms in Chinese private international law, attention to the contractual matters is albeit brief, with only a few articles devoted to that particular topic. In contrast, French private international law is currently seen as one of the most complete and modern existing laws on the subject matter. However, some rules are very complex, if not unnecessary. And third, the implementation of these same rules can also result in enigmatic conundrums. The enforcement of a rule can point to different laws. Besides, the discretion conferred to some judges bestows upon the latter a significant degree of freedom. Consequently, these judges have the power to dismiss the law of autonomy in several cases. Furthermore, in the absence of choice, the scope of interpretation is much greater to enable them to designate a law of their choice to reach a judicial decision. This element of legal uncertainty can be removed, if not reduced, in two ways, namely: - by providing for an electio juris clause as well as an electio fori clause in the international contract or - by the adoption of an international convention unifying the conflict-of-laws rules of these three countries, in the hope that the same convention could eventually be extended to all other countries
Morhun, Nicolas. "Optimisation et sécurisation des investissements immobiliers russes en France." Thesis, Paris Sciences et Lettres (ComUE), 2016. http://www.theses.fr/2016PSLED067.
Full textBased on an economic analysis of the investment, which is increasingly tending to develop in contemporary law, the study of optimisation and security of Russian real estate investment in France relegates the risk of money laundering. This thesis shows that although such a risk cannot be denied, it can still be evaluated by implementing a management approach in order to optimise client’s issues and interests.The investment risk analysis requires consideration regarding questions relating to international private law, international taxation, as well as financing for transactions and implementation of guarantees. As a rule, the money laundering risk is leading various professionals involved in the transaction to fear the worst; however such risks seem to appear as a result of economic and legal analysis which aims to serve investor’s interests. Understanding the issues and reasons for investment, whilst trying to find solutions in order to secure the investment process is the objective of this thesis
Mattes, Anita. "La protection de la culture des communautés traditionnelles : Réflexion à partir des droits d’auteur français et brésilien et du droit international." Thesis, Université Paris-Saclay (ComUE), 2017. http://www.theses.fr/2017SACLS119.
Full textThe study of the relationship between the culture of traditional communities and law implies having a wide perspective, combining a comparative and an international approach, as the concepts are varied and the instruments diverse. In Brazil, a country with a great cultural diversity, the need for the protection of popular culture is a growing, justified and necessary demand. France, on the other hand, has both the benefit of being the birthplace of copyright and possessing, too, a part of traditional culture. In addition, since the 1970s, the international indigenous movement gradually took a growing place in international debates.Thus, two directions rise attempting to protect the culture of traditional communities. Firstly, the possible use of traditional instruments for the protection of intellectual property rights will result from the international negotiating processes. In addition, in recent years, the tendency of elaborating a specific protection for traditional culture has emerged. In this perspective, the comparative analysis of the French and Brazilian legal systems can allow us to broaden our reflection on regimes whose effective implementation seems to be particularly complex. This thesis prompts us to question the reasons for this dysfunction by providing a study on several normative instruments. The result is a three-level analysis (international, national and, in some cases, local) aiming to highlight the major challenges of regulating traditional culture
Cho, Eung-Kyung. "Le droit international privé coréen des faillites – comparé aux droits français et européen." Thesis, Paris 2, 2018. http://www.theses.fr/2018PA020019.
Full textCross-border insolvency denotes the situations arising out of insolvency involving extraneous aspects. Along with the expansion of international trade and the succession of economic instabilities, the importance of its study has undoubtedly become greater. As one of the most concerned actors by this phenomenon, Korea (Republic of Korea) has modernized its legislation a decade ago. The volume of trade between France and Korea having doubled in 10 years, with nownear 200 French companies established in Korea, the new rules of Korean law governing crossborder insolvencies are no longer irrelevant to French jurists. Korean cross-border insolvency law, while not appearing prima facie to be fundamentally different from French or European laws, has several peculiarities and obfuscates the core principles of modified universalism to which it claims to adhere. The substance, the motivations and the possible results of this state of law will constitute the topic of this thesis, with an overview of Korea's bankruptcy law, civil procedural law and private international law, along with their comparison to French and European laws
Mikenberg, Eero. "Pskov region of the Russian Federation as foreign policy actor." Thesis, Connect to e-thesis, 2008. http://theses.gla.ac.uk/211/.
Full textPh.D. thesis submitted to the Department of Central and East European Studies, University of Glasgow, 2006. Includes bibliographical references. Print version also available.
Hotchkiss, Nikole. "Taking aim a comparative study of target groups and the formation of contemporary counterterrorism policy in France and the United States /." [Bloomington, Ind.] : Indiana University, 2009. http://gateway.proquest.com/openurl?url_ver=Z39.88-2004&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&res_dat=xri:pqdiss&rft_dat=xri:pqdiss:3378354.
Full textTitle from PDF t.p. (viewed on Jul 6, 2010). Source: Dissertation Abstracts International, Volume: 70-10, Section: A, page: 4073. Adviser: Clem Brooks.
El, Khoury Nabil. "Convergences et rivalités des diplomaties française et américaine à l’épreuve des crises libanaises de 1958 à 2008." Thesis, Paris 5, 2014. http://www.theses.fr/2014PA05D013.
Full textLebanon is a nation where the construction of the State is still unachieved in the second half of the 20th century. In fact, this State was incapable to settle political internal crises and limit the impact of regional and international conflicts from which it was suffering. And it was the aggravation of crises in Lebanon and their transformation to armed conflicts as of 1958 that threatened peace and international security. Great powers and the U.N. did not indeed succeed in resolving Lebanese crises. Nevertheless, the international community never disengaged itself from Lebanon. There are two Western powers with an undeniable influence in Lebanon that were constantly facing the Lebanese issue after World War II: France and the United States. This thesis looks into the French and U.S. diplomacies facing the Lebanese crises from 1958 till 2008, as well as their convergences and mostly their divergences. It will compare and explain their attitudes, initiatives, motivations, intentions and objectives on the short, medium and long terms. The aim is to show to which extent the Lebanese issue was the subject of a disagreement between Paris and Washington originating confrontation and rivalry between both countries, and to study how their policies influenced – or not – recurrent crises in Lebanon. In fact, France and the United States did not succeed to prevent the transformation of the crisis into an armed conflict, and failed to avoid the collapse of the Lebanese State facing the Arab- Palestinian issue that strongly weighted on the situation between 1958 and 1982. Furthermore, both countries were unable since 1982 to re-establish the State sovereignty and restore its effectiveness facing the Syria-Iran issue. In fact, the United States always refused to deploy the necessary efforts to resolve the causes of the Lebanese problem. France had the intention to do it but it was incapable because of the voluntary inaction of the United States on the Palestinian issue. The French-American divergent opinions on the Arab-Israeli conflict since 1967 did not help formulate any tangible and constructive cooperation between France and the United States that would contribute to end the Lebanese war and find a permanent solution to internal problems in Lebanon that remained linked to the region’s geopolitical developments. This observation helps to understand the current situation, which is worrying for the country’s future, and demonstrates the limits of the Great powers’ role
Tissier-Raffin, Marion. "La qualité de refugié de l’article 1 de la Convention de Genève à la lumiere des jurisprudences occidentales : (Australie – Belgique – Canada – Etats-Unis – France – Grande-Bretagne – Nouvelle-Zélande)." Thesis, Paris 10, 2013. http://www.theses.fr/2013PA100092.
Full textSixty years after its signatory, who can be qualify as a refugee under the 1951 Refugee Convention relating to the Status of Refugee ? If it is one of the most ratified treaty of the world, it’s relevance have nevertheless recently been questioned and some commentators don’t hesitate to speak of an outdated Convention. Moreover, it applies in a political context of clear suspicion against asylum-seekers. So, we can wonder who can nowadays qualify as a refugee among the million of persons fleeing their home ? To answer to this question, the study focuses on judicial review of many industrialized countries, such as Australia – Belgium – Canada – United States – France – Great-Britain and New Zealand. A systemic interpretation of Article 1A and its judicial interpretation in the light of both international human right law and international humanitarian law also helps to conduce the study. First, the analyse reveals that it is not on the motives of persecution neither the nature of the treatment feared that we can observe similarities or differences between the countries. It is on individual or collective persecutions. When asylum seekers look for international protection based on individual persecutions, States have commonly adopted a dynamic interpretation of article 1A . Persons who have a well-founded fear of being persecuted because they have freely express their dissent political or religious opinion, their sexual orientation, or because they refuse to conform to the roles and identities attributing to their gender, can be recognised as refugees in all the countries of the study. In the context of individual persecutions, States have also commonly developed an evolutive interpretation of the persecution agents. They protect all the persons who risk to be persecuted by state agents or non-state agents. On the contrary, there are many continuing and growing divergences between States when persons flee collective persecutions because of their race, their nationality of their belonging to a religious group. They keep on developing a different interpretation of the individualist definition of the refugee. And while more and more person ask for international protection because they flee collective persecutions during an armed conflict, these divergences are even more important
Silva, Da Anunciacao Clodoaldo. "Regard transdisciplinaire sur le phénomène migratoire au Brésil et en France : prémisses pour un système normatif légitimé par l'altérité et les droits de l'homme." Thesis, Paris 1, 2016. http://www.theses.fr/2016PA01D044.
Full textIn a post-modem, multicultural, ambivalent and contingent environment, it is questioned in this study how to establish premises for a normative model to international migration, focusing on otherness and Human Rights; a model which can bring benefits to the countries of origin, destination and, especially for the migrant? lt was used a bibliographie and qualitative approach based on phenomenological and subject henneneutics to investigate the migration as a global complex and a transdisciplinary phenomenon. This research debates cultures, identities, diversity, otherness, and Human Rights to update concepts and institutions that capture the breadth and depth of human mobility spectrum in its potential. The aim is to identify premises for a legitimate normativity in a transcivilizational perspective based on human dignity, ethics of the species and Human Rights which regulates the global migration and provides benefits to the parties. A comparison between France and Brazil as representatives of the global North and South is made to demonstrate that the migration management, despite the predominance of humanized speech, state and social practices do not match the rhetoric disseminated. Results shows premises philosophical, economic, sociological, politic and legal that identify a legitimate regulation that effectively includes the migrant as a human persan at the center of discussions and decisions as addressed and author in the sense of belonging of immigration policies
Kerdreux, Anne Louise. "L'outre-mer au regard du droit européen et du droit international : evolutions statutaires influencées par le droit européen et le droit international." Thesis, Antilles-Guyane, 2014. http://www.theses.fr/2014AGUY0812.
Full textThe Overseas regions, countries and territories present various statuses inherited mainly from the major European Powers which placed them in a relationship of a common interest not only with their mother countries but also with the European Union (EU).However, these territories have continuously re-built between them historical and cultural links, and weaved relationship within the entire Overseas to appear as a constituted whole while negotiating with the EU.The outermost regions (OR) apply Community Law while the Overseas Countries and territories (OCT) situated outside the territory of the Community, have Association Arrangements with the EU.Denmark, France, Netherlands, Portugal, Spain and United Kingdom have proceeded to necessary constitutional reforms to allow numerous articles amendments in respect of right to self-determination of peoples.At the light of statutory amendments and of a continuous economic and social development, the Outermost regions (OR) and the Overseas Countries and Territories (OCT), now wish to assert their rights and to defend their interests at European and International level.Globalisation of policies encourages OR and OCT to gather within International bodies. The rule of law of the related countries opens them to well-structured legal systems and to European values. The outermost geopolitical localisation makes them to have access to international relations.The purpose of this thesis is to demonstrate the interdependence between these different legal systems and the impact of European and International Law on the statutory amendments of the Overseas towards more autonomy, but also liabilities and involvement on their own development by using their regional environment, inter-regional and transnational cooperation and taking part at the works of international organisations
Bendelac, Esther. "Le transfert de bien au décès autrement que par succession en droit international privé." Thesis, Paris 2, 2014. http://www.theses.fr/2014PA020069.
Full textEstate Planning institutions, from english and american laws, allow an individual to transfer property at death to a beneficiary previously designated by him, other than by succession. It became necessary to analyse these mechanisms in their original context so as to implement the teleological-functional qualification. This one failed to assimilate anglo-american and french laws institutions. Therefore, they are exorbitant institutions. Following this demonstration, we had to identify the law that is applicable to them. This is the reason why the contemporary doctrinal propositions were tested. Due to the specificities of the Estate Planning institutions –the right of survivorship, the life interest, and bypass the probate process, the implementation of the current rules of conflict of laws is irrelevant. The only way that could be further explored to accommodate these institutions with the french legal system was the international private law empowered the domestic law. In order to verify the relevance of the development of an autonomous category and its connecting factor, it was necessary to consider the mandatory rules and the content of the international public order. None of these methods, neither alternative nor corrective, constitute an obstacle for our proposed specific rule on conflict of laws to the Estate Planning institutions
Bouyahia, Sabrine Maya. "La proximité en droit international privé de la famille français et tunisien : actualité et perspectives (étude des conflits de lois)." Thesis, Paris 2, 2012. http://www.theses.fr/2012PA020103/document.
Full textThe following study is aimed to determine the broad place of the proximity in Private International Family Law within French and Tunisian legal systems. First of all, this analysis draw attention to the differences between countries in the identification of the connecting factor in abstract way within personal status matters as well as the methods used to designate it. Then, it underscores the deficiencies observed within the integration of this process in both countries.Thus, the general position of the Tunisian legislator which is in favor for connecting factor offamily relationships to nationality fits into a perspective research of proximity as provided in the Tunisian system. Unlike, the French system requires a different choice reflecting the composition of the French society. The proliferation of habitual residence in the French rules of conflictem bodies more than nationality, the connecting factor of proximity in France.However, the forecasts of pre-established rules of conflict are undeceived and may require, when applied, their correction in terms of conflict and material. Such corrections require the intervention of judges to verify the compliance of the result with the specificity of the relationship of law on one hand and the compliance of the provisions referred by the law of the Forum on the other hand. Nevertheless, when the legislator intervened, it becomes difficult to allow the assessment of the result pre-determined of the rule of law to the judge. Therefore, the appreciation of the judge for such prerogative is apprehended by legislators of both legal systems already studied because of the insecurity that could generate. Nonetheless, there are methods which allow the reconciliation of requirements of proximity withthose of legal security. Consequently, it would be more appropriate to identify them before proposing the necessary reforms within studied systems to better embody the proximity
Ribeiro, Oertel Roberta. "Le contrat international de distribution en droits français et brésilien." Thesis, Strasbourg, 2014. http://www.theses.fr/2014STRAA009/document.
Full textDistribution and franchising agreements are generally innominate commercial contracts under French and Brazilian law, with the exception of exclusive distribution agreements on land motor vehicles and the franchising under Brazilian law. The internationality of the dispute highlights specific difficulties relating to the determining the competent court and the applicable law. There is disagreement between French courts as to the nature of the liability by the person held responsible for the abusive breach of contract. These difficulties arise in cases where EU law-based rules of international jurisdiction are applicable to the dispute, contrary to the disputes which are subject to arbitration. In Brazilian law, the study exposes a problem concerning the place of the principle of party autonomy. The parties may not choose the law applicable to the contract if the dispute is submitted to a Brazilian judge. On the contrary, in case the contract is subject to arbitration, the parties may determine the applicable law
Monteil, Leslie. "L'application des conventions internationales de droit maritime en droit français." Thesis, Paris 1, 2018. http://www.theses.fr/2018PA01D008/document.
Full textThe main purpose of the international organization when adopting an international convention is to provide uniform rules for specific fields. The incorporation of international regulation into the legal system of States parties depends on the national laws. In France, the monism system leads to the possibility for every claimant to invoke the provisions of the treaties to support their claim. The authority of international maritime convention has increased when the EU regulation implemented them in EU system which implies that States members are obliged to comply with them. The legal status of international convention in the national French legal system guarantees the enforcement of their own provisions, provided that they are duly applied by the national Courts. The judge will have a significant impact in the enforcement of a treaty. His ruling can improve the unification of international law. However, the judge will be subject to some constraints that may threaten the aim of unification of applicable rules in the shipping law
Perret, Sarah. "Les législations en matière de naturalisation : Vecteur de sécuritisation des politiques d’immigration en Allemagne, aux États-Unis et en France." Thesis, Université Paris-Saclay (ComUE), 2015. http://www.theses.fr/2015SACLS034.
Full textThe evident evolution of political treatment of migration reveals that immigration and integration are becoming major issues in the future world politics. Indeed, contemporary immigration differs in many aspects from those witnessed during previous centuries, because it became more visible, "dramatic" and "dysfunctional". Today, the unpredictable and uncontrollable characteristic of this phenomenon deeply affect the traditional patterns of the Westphalian state and feeds fears in Western societies that can act as destabilization sources. We are then witnessing a shift in the political treatment of the migratory issue within the field of security. Ole Wæver helps us to understand this process through his concept of "securitization", by which he explains the current existence of a discursive process leading to a social fact, such as immigration, to become an issue of "societal security". However, his vision seems too narrow to be a relevant analytical tool in its own right. Thus, the contribution of some sociological tools provided by Bourdieu helps us in considering the "securitization" as a process not anymore being only discursive, but also potentially legislative. The use of a study both comparative and qualitative of naturalization’s legislations in France, the United States and Germany, allows thus to open a discussion on the role of naturalization as a security practice in the "securitization" of immigration
Bouchareb, Hafida A. L. "La confrontation de la dissolution du lien conjugal et ses effets entre les états maghrébins et les états européens francophones, France et Belgique." Doctoral thesis, Universite Libre de Bruxelles, 2008. http://hdl.handle.net/2013/ULB-DIPOT:oai:dipot.ulb.ac.be:2013/210425.
Full textS’il est un domaine où se heurtent des visions difficilement conciliables entre l’Europe et certains pays musulmans, c’est bien celui du mariage mixte et particulièrement celui de la répudiation. Il faut souligner que le problème perdure depuis plus de vingt ans.
Toutefois un grand nombre de ressortissants Marocains réside en Belgique ce qui conduit inévitablement à ce que des problèmes liés à la dissolution de leur mariage se posent. A ces difficultés viennent s’ajouter les problèmes de conflits de lois. Cette étude a donc tenté de dégager les caractéristiques des différents systèmes étudiés et de montrer les divergences qu’ils comportent en terme de méthodes utilisées dans le règlement des conséquences du divorce ou de répudiation.
La présence d’une communauté immigrée de statut personnel musulman et la rencontre de l’ordre juridique européen avec ce phénomène, posent l’épineux problème de l’harmonisation de deux systèmes juridiques fondamentalement différents et a ainsi pu être qualifié de « conflit de civilisations ». Ce qui permet une vue globale du sujet.
Summary: The purpose of this thesis is to study the dissolution of a marriage tie between North African states and European French speaking states, and what this dissolution means in term of confrontation on both sides concerning the juridic systems european and islamic. The difficulties of coordination between the islamic way of life and the international law are the result of divergence relating with personal status and family right. In the islamic law, personal status and religious faith are closely interlinked. Moroccan nationals who step up house in an european country are confronted with the law of the Maghreb and the law of the country witch welcomes them.
Mixed marriages and in particularly in a case of repudiations are a sphere where european nations and some muslim nations don’t see things in the same way. One has to emphasize that these problems have been enduring for over tweenty years. A great numbers of Morocans lives in Belgium which leads to difficulties if their marriages have to be dissolved. Over these difficulties problems of laws conflicts are added. This study have tried to show the characteristics of these systems and the different way to solve the consequences of the divorce or of the repudiation. The presence of an immigrated community of personal muslim status and the encounter of the juridic european system with this phenomenon set the acute issue of the harmonization of two juridics systems deeply different. This can be described as a “conflict of civilisations”. This allows a broad view of the subject
Doctorat en droit
info:eu-repo/semantics/nonPublished
Bauer, Stefan. "Die mitgliedstaatliche Finanzierung von Aufgaben der Daseinsvorsorge und das Beihilfeverbot des EG-Vertrages /." Baden-Baden : Nomos, 2008. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=016404401&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.
Full textSambou, Siankoloute. "Les relations fiscalo-comptable : vers un passage de l'ère juridique à l'ère économique ?" Thesis, Nice, 2013. http://www.theses.fr/2013NICE0007/document.
Full textOppositions between accounting and taxation have led into some difficulties regarding the qualification of the real relation between accounting and taxation in France. Article 38 of the FTC seems to impose a complementary relation between accouting and taxation. In fact, this complementary relation is not true, since Tax rules often have an influence on accounting rules when they are in opposition. This particular situation can be qualified as a compromise between Accounting and Tax rules. Since the introduction of International Accounting Standards rules in The French Accounting System, the compromise between accounting and Taxation seems to benefit from the accounting rules. It does exit a huge influence of accounting on tax rules: accounting rules are becoming more relevant than in the past. By the way, the International Accounting Standards have reinforced the trend that is emerging in contemporary societies. This trend is the passage from a legal area to an economic area. The relationship between accounting and taxation is the witness of this evolution. Principles of fair value and substance over form have uploaded the debate over the relationship between Tax and Accounting and how they interact with other disciplines such as civil law, commercial law, finance and accounting. The new definition of Assets due to the IFRS influence on tax is the proof of the connection existing between the different disciplines. The French tax system is not ready yet to accept the full version of IFRS. Their full implementation would lead into an unsecured tax law system