Conservative foreclosures are those where measures are applied both as a precaution and as a means of pressure against the debtor. To this end, OHADA has therefore provided that in voluntary execution, any creator can, whatever the nature of his debt, force his defaulting debtor to perform his obligations to his follow-up or a precautionary measure to ensure the safeguard of his rights. This is the case for remunerations that can be entered following the prior conciliation procedure and not a direct entry.

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.