Articles scientifiques

"Court Save the Queen:" The European Court of Justice Quashes Another Deeply-Rooted Common Law Remedy in Transnational Parallel Litigation


Transnational Dispute Management

2009, n°1

Départements : Droit et fiscalité, GREGHEC (CNRS)

In the decision rendered on February 10, 2009 in Allianz S.p.A., Assicurazioni Generali S.p.A. v. West Tankers Inc. (Case C-185/07) ("West Tankers"), the European Court of Justice ("ECJ") quashed another procedural remedy which is typical of common law countries only and deeply rooted in such countries' history: the anti-suit injunction. Under such remedy, the court issues an order, directed to one of the parties to the proceedings pending before it, not to begin or continue another proceedings before a foreign court. The lack of performing the order results in heavy sanctions ...

'Harmonious' Norms for Global Marketing the Chinese Way


Journal of Business Ethics

octobre 2009, vol. 88, pp.411-432

Départements : Droit et fiscalité

Whereas the concept of 'socialist rule of law' punctuated political discourse in the late 1990s, the idea of a 'socialist harmonious society' is today casting a strange light on Chinese legal reform. Is there a Confucian vision of China's marketing law and practice? To what extent have China's norms for marketing, mainly intellectual property and advertising law, been challenged by the new government policy toward a harmonious society? In the post World Trade Organization accession period, the theoretical framework of the 'socialist harmonious society' has turned law into a disciplinary principle given over to society's moral construction. If law is seen as an instrument for legitimizing power, it remains implicitly bound primarily to ensure the regime's durability. Although more and more ordinary citizens and foreign companies are seizing hold of normative tools being put at their disposal, this does not necessarily mean that Chinese law is implemented in a uniform and timely manner throughout China's territory. China still suffers from a lack of coherence and political will in the drafting of a legal reform that aims mainly at preserving the current fragile political balance. Contradictory forces are indeed at work in this legal construction that is torn between liberal leanings and socialist authoritarianism. Without a deep change in perspective, one can expect only relatively slow progress in protecting the intellectual property rights of the many Chinese and foreign goods and services that can be found on the Chinese market.

An unprecedented privatisation of mandatory standard-setting: the case of European accounting policy


Critical Perspectives on Accounting

mai 2009, vol. 20, n°4, pp.448-468

Départements : Comptabilité et Contrôle de Gestion, Droit et fiscalité

The EU-member States have long intended to harmonize their respective accounting rules in order to facilitate the comparison between European companies. This process was brutally accelerated by a 2002 regulation announcing that as of 2005, listed companies would be required to comply with the accounting standards enacted by the IASB (International Accounting Standards Board), a private body which, until then, had no public mandate. After having tried to harmonize internally the respective standards of its members, the EU has thus decided to resort to private subcontracting, an even more puzzling decision when one realizes that at the time, the EU had simply no statutory control means on the IASB. Building on this striking episode of privatization of the regulatory process, we first examine the structure and governance of the IASB, and the process leading to the transplantation of its norms into EU law. In a second part, we argue that while diverse, the reasons behind such relinquishment of public authority lie primarily within the EU itself. In a third part, we show that in the area of accounting, such transfer of competences went well beyond known forms of delegation to private sector. In a final part, we discuss the subsequent - and so far successful attempt of the EU to reassert its authority as well as its agenda in this area.*ACCOUNTING -- Standards*ACCOUNTING -- Law & legislation*ACCOUNTING methods*EUROPEAN Union

Buying or selling a horse in France, an introduction to the legal context proposed to the attention of US equine lawyers


Kentucky Journal of Equine, Agriculture and Natural Resources Law

automne 2009, vol. 2, n°1

Départements : Droit et fiscalité

Commissions des impôts : un nouveau souffle ?

I. Roblot-Minssen, M. HAYAT

La Semaine Juridique

23 octobre 2009, n°943

Départements : Droit et fiscalité

Les modifications apportées au fonctionnement des commissions départementales des impôts et la création de la Commission nationale des impôts directs et des taxes sur le chiffre d'affaires n'ont sans doute pas encore eu tous les effets attendus en terme d'efficacité. Les explications en sont multiples.