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The multinational company is raising awareness and is at the heart of many debates : political, sociological, ecological, economic and legal. It constitutes a challenge for the lawyer and especially the penalist insofar as it is above all an economic fact, at first sight elusive for criminal law. Thus, its power and its capacity to supplant the States make this entity, a nebula for which the state regulation appears like wishful thinking. Indeed, the multinational company plays with states and their legal systems, through its structure and functioning, so that it is not subject to binding standards both at national and international level. Multinational company is the perfect expression of liberalism, an economic doctrine which advocates the absence of a state in companies. However, criminal law is essentially state-bound and sovereignist. Thus, one can legitimately wonder about the capacity of criminal law to apprehend the multinational company, to seize the delinquency resulting from its activities throughout the world, which often are accompanied by offenses of all types : human rights abuses, pollution, corruption, money laundering, etc. Seeking to make the multinational company criminally responsible therefore consists in daring to bring together two systemically opposed logics.The study aims at bringing out, first of all, the narrow nature of criminal law in the face of a multinational company. This does not fit well with the fundamental principles of criminal law, in particular territoriality, guilt and accountability. And even the sanction which nevertheless gives its letters of nobility to the criminal law seems to appear pale in the face of the delinquency of the multinational business, which does not lack resources to escape any trial and to annihilate all punishing inclinations, by self-regulating the means of the commitments issued by itself. In this case, the criminal law can only be satisfied with what the multinational company wants to leave it with. The research also aims to demonstrate, in a ...

The multinational company is raising awareness and is at the heart of many debates : political, sociological, ecological, economic and legal. It constitutes a challenge for the lawyer and especially the penalist insofar as it is above all an economic fact, at first sight elusive for criminal law. Thus, its power and its capacity to supplant the States make this entity, a nebula for which the state regulation appears like wishful thinking. Indeed, the multinational company plays with states and their legal systems, through its structure and functioning, so that it is not subject to binding standards both at national and international level. Multinational company is the perfect expression of liberalism, an economic doctrine which advocates the absence of a state in companies. However, criminal law is essentially state-bound and sovereignist. Thus, one can legitimately wonder about the capacity of criminal law to apprehend the multinational company, to seize the delinquency resulting from its activities throughout the world, which often are accompanied by offenses of all types : human rights abuses, pollution, corruption, money laundering, etc. Seeking to make the multinational company criminally responsible therefore consists in daring to bring together two systemically opposed logics.The study aims at bringing out, first of all, the narrow nature of criminal law in the face of a multinational company. This does not fit well with the fundamental principles of criminal law, in particular territoriality, guilt and accountability. And even the sanction which nevertheless gives its letters of nobility to the criminal law seems to appear pale in the face of the delinquency of the multinational business, which does not lack resources to escape any trial and to annihilate all punishing inclinations, by self-regulating the means of the commitments issued by itself. In this case, the criminal law can only be satisfied with what the multinational company wants to leave it with. The research also aims to demonstrate, in a ...

La fiscalité ne peut être ignorée dans la construction européenne d'un marché intérieur unique. Cependant, la fiscalité étant un des attributs essentiels de la souveraineté étatique, les Etats membres sont particulièrement réticents à délaisser de leurs compétences en ce domaine. Elle n'apparaît donc pas comme un élément-clé de cette construction. Pourtant, dès le Traité de Rome, des choix stratégiques sont opérés, qui vont peu à peu conduire à l'harmonisation de pans entiers de la fiscalité. Si certaines avancées résultent de l'action politique, d'autres progrès seront plus tard le fait des contribuables. L'émergence d'une fiscalité européenne est donc le résultat d'un processus évolutif et interactif impliquant – à des degrés divers – les institutions européennes, les Etats membres et les contribuables. Cette construction connaît cependant des limites, qui sont d'autant plus durement ressenties que la fiscalité prend de plus en plus d'importance, par rapport à d'autres matières, au fur et à mesure de la réalisation du marché intérieur.

As a specific crime, incest has become a special case of sexual offences in the contemporary French criminal code. There is now a challenge to its criminal treatment, which is not a criminal offence. In general, there is a problem of material evidence of the facts: old facts, absence of witnesses, no physical trace. Beyond that, however, there is uncertainty in referring to incestuous family ties and establishing proof of the non-consent of the minor who is the victim of incest. This article is based on a corpus of 27 cases of intra-family sexual violence against minors tried in the course of 2010, in French child and criminal courts. It examines how criminal law is applied to criminalise and punish incest. Judicial records show significant disparities in the classification of criminal offences. Some family ties are considered to be incestuous, others are not as long as they leave the family relationship in a direct line. The article also highlights that age prevails over family ties. Thus, the emergence of a failure to consent under the Staff Regulations linked to age, which equates the incest in a genealogical and major/minor relationship. ; International audience Once a specific crime, incest became a particular case of sexual offences in the modern French penal code. Today the issue is about the penal treatment of incest, its penal qualification is far from obvious. Usually, a problem related to the physical proof is raised: lack of physical marks, outdated facts, lack of witness. There are also uncertainties to aim for incestuous family links, and to provide evidence of a minor victim's non-consent. This article is based on a corpus of 27 legal cases of child sexual abuses within families. These cases have been judged in 2010 by French children's courts or correctional courts. We study how the criminal law is applied to punish incest. The analysis focused on disparities of the incest penal qualification. Some family ties are considered incestuous, but others are not because out of the direct kinship. The ...

Des brochures publiées entre 1767 et 1840 portent sur des procès qui ont eu lieu au Québec / Bas- Canada. Or, à cette époque, la province n'a pas de recueils consacrés à la diffusion de la jurisprudence. Le but premier de ces brochures est de présenter une affaire judiciaire particulière. Loin de se limiter à diffuser un jugement, la brochure comprend la reproduction des procédures écrites et même, à l'occasion, la transcription des témoignages rendus lors de I'audition. La publication de ces brochures est rarement justifiée par leur intérêt juridique. Elles ne visent donc pas à alimenter la communauté juridique en lui fournissant des sources qui pourraient être utilisées, par la suite, devant les tribunaux. Aussi, les affaires retenues pour publication semblent avoir été choisies en considérant I'intérêt qu'elles sont susceptibles de susciter dans la société civile et non pas dans la communauté juridique. La publication de ces procès contribue vraisemblablement à forger un espace public, plutôt qu'à édifier une jurisprudence coloniale. Les visées sont, en somme, plus politiques que juridiques. Ainsi, lorsque le gouvernement décide, au tournant du XIXe siècle, de publier une brochure qui comprend des pièces du dossier de I'affaire McLane, il entend contrer l'infiltration étrangère dans la province. Plus tard, lors de la révolte des Patriotes en 1837-1838, les publications de certaines affaires cherchent à montrer que les hommes poursuivis le sont pour des motifs politiques. L'ensemble de ces brochures témoigne à la fois de l'usage des affaires judiciaires dans la constitution d'une opinion publique et de l'autonomie limite du champ juridique à l'égard du champ politique. ; There are brochures published between 1767 and 1840 regarding trials that took place in Quebec / Lower Canada. At that time, the province did not have reports focusing on the publication of case law. The first objective of these brochures was to present specific legal decisions.The brochures were not limited to the publication of a judgment, but also included the pleadings, as well as, occasionally, the transcription of testimony presented at the hearings. The publication of such brochures was rarely based on the judicial interest of the cases. The objective was not to provide the legal community with sources that could be used thereafter before the courts. The selection of case law to be published seems to have been based on what was likely to be of interest for the public at large rather than for the legal community. The publication of trials was designed for the public and was not an attempt at building up any sort of colonial case law. The objective was, in short, more political than legal. Consequently, when the government decided, at the turn of the XIXth century, to publish a brochure containing evidentary excerpts of the McLane case, it did so in an attempt to counter foreign infiltration in the province. Later, during the Patriots' Rebellion in 1837-1838, the publication of certain cases sought to demonstrate that prosecutions were based on political grounds. Overall, the brochures underscore that case law is essentially used to build up public opinion; they also show the limited freedom of the legal field versus the political field.

International audience ; Il we consider the shape of the criminal field during the third republic, we observe quite a sophisticated architecture which is due to the creation of intermediary spaces such as The conseil superieur des Prisons or the Société générale des Prisons . as a laboratory for criminal law, The "Société "established itself as a kind of private and extraparliamentary commission, permanently in session. Consideration of these spaces will enable us to reflect upon the socio-political ways of elaborating law, the networks of social reform or public action and the different development "schemes" of the political aspect in the criminal area ; En s'intéressant à la configuration du champ pénal sous la I I I e Républi-que, on observe une architecture assez sophistiquée due à la création d'espaces intermédiaires, entre autres le Conseil supérieur des prisons ou la Société générale des prisons. Laboratoire de la législation pénale, la So-ciété s'impose comme une sorte de commission privée, extra-parlemen-taire, siégeant en permanence. C'est autour de ces espaces qu'est menée une réflexion sur les modes socio-politiques d'élaboration du droit, les ré-seaux de réforme sociale ou d'action publique et les différentes « scènes » d'élaboration du politique dans le domaine pénal. Espaces intermédiaires – Politiques pénales – Socio-histoire du politique – III