[ Les problèmes liés au contrat électronique en droit congolais ]
Volume 48, Issue 2, May 2020, Pages 204–215
Mbokolo Elima Edmond1, Philippe BOSEMBE IS’ENKANGA2, and Eddy MWANZO Idin’AMINYE3
1 Assistant, Faculté de Droit, Université de Mbandaka, RD Congo
2 Chef de Travaux, Institut Supérieur du Commerce de Boende, Avocat au Barreau de l’Equateur, Mbandaka, Province de l’Equateur, RD Congo
3 Professeur à la Faculté de Droit, Université de Kinshasa, Avocat au Barreau de Kongo Central, Kinshasa, RD Congo
Original language: French
Copyright © 2020 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
This article discusses the legal and tax issues surrounding the conclusion of an electronic contract involving people domiciled in two or more countries. It is a question of clearly treating the conclusion of the electronic contract in the Democratic Republic of Congo. The results observed in relation to this problem have revealed that in the Democratic Republic of the Congo there is no legal text which organizes the contract concluded via the Internet. The Congolese tax system does not manage to control the commercial or professional operations which are carried out on the Internet, favoring excessive tax evasion. From where we appealed to the rules of the decree of July 30, 1888 relating to contracts or conventional obligations. With regard to the application law, we have noted two principles, that of objective connection and subjective connection. This type of contract raises conflicts of jurisdiction; hence the solution was given in accordance with articles 147 and 148 of the organic law of April 11, 2013 which make the Congolese courts competent to hear disputes related to the electronic contract. Doctrine and comparative law emphasize that in the event of a conflict, two solutions are given. The first is in favor of recognition of the jurisdiction of the receiving country when it comes to the delivery of goods. The second is favorable to the jurisdiction of the issuing country. Without a railing system, this one is even more risky.
Author Keywords: Electronic contract, Foreignness, E-commerce, E-consumer, Objective connection, Subjective connection.
Volume 48, Issue 2, May 2020, Pages 204–215
Mbokolo Elima Edmond1, Philippe BOSEMBE IS’ENKANGA2, and Eddy MWANZO Idin’AMINYE3
1 Assistant, Faculté de Droit, Université de Mbandaka, RD Congo
2 Chef de Travaux, Institut Supérieur du Commerce de Boende, Avocat au Barreau de l’Equateur, Mbandaka, Province de l’Equateur, RD Congo
3 Professeur à la Faculté de Droit, Université de Kinshasa, Avocat au Barreau de Kongo Central, Kinshasa, RD Congo
Original language: French
Copyright © 2020 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Abstract
This article discusses the legal and tax issues surrounding the conclusion of an electronic contract involving people domiciled in two or more countries. It is a question of clearly treating the conclusion of the electronic contract in the Democratic Republic of Congo. The results observed in relation to this problem have revealed that in the Democratic Republic of the Congo there is no legal text which organizes the contract concluded via the Internet. The Congolese tax system does not manage to control the commercial or professional operations which are carried out on the Internet, favoring excessive tax evasion. From where we appealed to the rules of the decree of July 30, 1888 relating to contracts or conventional obligations. With regard to the application law, we have noted two principles, that of objective connection and subjective connection. This type of contract raises conflicts of jurisdiction; hence the solution was given in accordance with articles 147 and 148 of the organic law of April 11, 2013 which make the Congolese courts competent to hear disputes related to the electronic contract. Doctrine and comparative law emphasize that in the event of a conflict, two solutions are given. The first is in favor of recognition of the jurisdiction of the receiving country when it comes to the delivery of goods. The second is favorable to the jurisdiction of the issuing country. Without a railing system, this one is even more risky.
Author Keywords: Electronic contract, Foreignness, E-commerce, E-consumer, Objective connection, Subjective connection.
Abstract: (french)
Il est question dans cet article d’analyser les problèmes juridiques et fiscaux qui entourent la conclusion d’un contrat électronique impliquant les personnes domiciliées dans deux ou plusieurs pays. Il s’agit de traiter clairement la conclusion du contrat électronique en République Démocratique du Congo. Les résultats observés par rapport à cette problématique ont relevé qu’en République Démocratique du Congo il n’existe aucun texte juridique qui organise le contrat conclu par voie d’internet. Le système fiscal congolais ne parvient pas à maitriser les opérations commerciales ou professionnelles qui se font à l’internet, favorisant la fraude fiscale à outrance. D’où nous avons fait appel aux règles du décret du 30 juillet 1888 relatif aux contrats ou obligations conventionnelles. Par rapport à la loi application, nous avons relevé deux principes celui du rattachement objectif et du rattachement subjectif. Ce type de contrat soulève des conflits de juridiction, d’où la solution a été donnée conformément aux articles 147 et 148 de la loi organique du 11 avril 2013 qui rendent les juridictions congolaise compétentes pour connaitre les contestations liées au contrat électronique. La doctrine et le droit comparé soulignent qu’en cas de confit deux solutions sont données. La première est favorable à une reconnaissance de la juridiction du pays de réception lorsqu’il s’agit de la livraison des marchandises. La seconde est favorable à la juridiction du pays d’émission. Sans un système de garde-fous, celle-là est encore plus risquée.
Author Keywords: Contrat électronique, Extranéité, Cybercommerçant, Cyberconsommateur, Rattachement objectif, Rattachement subjectif.
How to Cite this Article
Mbokolo Elima Edmond, Philippe BOSEMBE IS’ENKANGA, and Eddy MWANZO Idin’AMINYE, “Problems related to the electronic contract in congolese law,” International Journal of Innovation and Scientific Research, vol. 48, no. 2, pp. 204–215, May 2020.
