OHADA : the means of recourse against an arbitral award

  INTRODUCTION The OHADA legislator[1] uses the term “arbitration”, in the uniform act relating to the right of arbitration adopted on November 23, 2017 (“AUA”), without defining it. It is considered by the doctrine as a private mode of dispute resolution based on the parties’ agreement[2] or simply as conventional justice. Arbitration is therefore a...

The main features of tax collection litigation

INTRODUCTION When faced with a tax dispute, it is often difficult, even for the initiated, to determine with precision the procedure to carry out the tax dispute in question, with the risk of foreclosure or of being dismissed, in case of an inappropriate referral. This is due to the fact that the concepts of tax...

The scope of extra-statutory agreements in OHADA Law

  INTRODUCTION Extra-statutory agreements, generally known as “shareholders’ agreements” or “partners’ agreements”,[1] are applicable in the Organisation for the Harmonisation of Business Law in Africa (OHADA),[2] thanks to the Uniform Act relating to the law of commercial companies and economic interest groups (AUDSCGIE). In a public limited company (SA) or a simplified joint stock company...

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