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La notion de dommage exceptionnel comme base pour la réparation du préjudice subi par les femmes exerçant le petit commerce informel durant la période de l’état d’urgence sanitaire dans la ville de Kinshasa 特别损害的概念是对金沙萨市卫生紧急状态期间从事非正式小商贸易的妇女所遭受损害进行赔偿的基础
Pub Date : 2021-05-03 DOI: 10.5771/2363-6262-2021-1-135
Genèse Bibi Ekomene
Cette étude est un plaidoyer en faveur des femmes exerçant le petit commerce informel et qui ont été durement frappées par les mesures d’état d’urgence édictées pour la lutte contre la propagation du Coronavirus de décembre 2019 (COVID-19). L’auteure va explorer les voies de solutions possibles pour rétablir les femmes victimes dans leurs droits touts au moins d’avant la COVID-19. Les deux premières voies sont gouvernementales. Il s’agit d’une part, de la batterie des mesures économiques pour atténuer les effets néfastes de la COVID-19 décidées par le Gouvernement. Parmi ces mesures, on trouve les exonérations et les allégements fiscaux. D’autre part, il s’agit du Fonds national de solidarité contre le coronavirus (FNSCC) dont la mission est notamment de soutenir les personnes exerçant une activité économique anéantie par les conséquences néfastes de la pandémie. Cependant, la première hypothèse ne concerne pas les personnes exerçant le petit commerce informel qui ont perdu tous les revenus suite à l’arrêt de leurs activités et la deuxième voie celle du FNSCC est inefficace. Seule la voie judiciaire pourrait consister en la saisine du Conseil d’Etat pour dommage exceptionnel en vue d’obtenir réparation telle que prévu par les dispositions légales en vigueur.
这项研究是对从事小型非正式贸易的妇女的宣传,她们受到2019年12月为抗击冠状病毒(COVID-19)传播而颁布的紧急状态措施的严重打击。作者将探讨可能的解决方案,至少在COVID-19之前恢复女性受害者的权利。前两种途径是政府的。一方面,这是政府决定的一系列经济措施,以减轻COVID-19的有害影响。这些措施包括免税和减税。另一方面,它是国家抗击冠状病毒团结基金(FNSCC),其使命是支持那些从事经济活动的人,这些活动因大流行的有害后果而遭到破坏。然而,第一种假设并不适用于那些由于停止活动而失去所有收入的小规模非正式贸易者,而第二种假设是FNSCC的无效。唯一的司法途径可能是向国务委员会提交特别损害赔偿,以便按照现行法律规定获得赔偿。
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引用次数: 0
Le régime fiscal de la livraison gratuite des biens liés à la maladie de covid-19 par les entreprises industrielles et commerciales en R.D. Congo. 刚果民主共和国工商企业免费运送与covid-19疾病有关的货物的税收制度。
Pub Date : 2021-05-03 DOI: 10.5771/2363-6262-2021-1-149
Jean-Victor Mboyo Empenge ea Ikona
Cet article examine la question de la libre livraison des biens corporels liée au régime fiscal de la covid-19 dans un contexte d'analyser relationnelle entre la TVA et de l’impôt sur le Bénéfice professionnel et Profits des sociétés commerciales face aux activités de ces entreprises qui doivent participer à la solidarité nationale par la livraison gratuite de biens corporels liés au covid-19 aux tiers-bénéficiaires. Ainsi, considérée comme une livraison pour soi-même, elle obligerait l’entreprise concernée à déclarer et reverser la TVA collectée, au respect de mécanisme de déductibilité. L’administration fiscale qui se veut gardien des recettes fiscales doit participer à l’action du gouvernement en sécurisant les entreprises, qui manifestent l’intention de participer à l’effort de la solidarité nationale de lutte contre le Covid-19, face au risque de droit de reprise des impositions au moyen des redressements fiscaux, pour absence du garantie fiscale du contribuable vérifié. Aider son voisin, est une maxime qui n'est pas au goût du fisc, surtout lorsqu'elle est pratiquée par une entreprise dont la mission est l’exploitation de l’objet social et non d’exercer la charité. Ladite opération pourrait-elle être exonérée au taux zéro sur la TVA à l’intérieur des biens liés au covid-19. Pour cette raison, l'administration fiscale doit garantir le contribuable contre tout changement interprétative ultérieure sur la question liée à la livraison gratuite des biens liés au covid-19, à un prix inférieur au prix de revient, à des tiers- bénéficiaires autre que l’organisme public.
本文问题交付有形财产的自由与税制的covid-19之间人际关系的背景下分析增值税和所得税职业和商业公司的利润,利润在面对这些活动必须参与民族团结的有形财产无偿交付给tiers-bénéficiaires covid-19挂钩。因此,它被视为自己的供应,将迫使有关企业申报和退还已征收的增值税,遵守抵扣机制。自称税务局税收的守门员必须参加政府的行动,并为企业安全,打算参与民族团结努力,防治Covid-19重开的征税权,在面对风险通过调整税收,以核实纳税人的纳税担保的缺失。“帮助邻居”这句格言不符合税务当局的口味,尤其是当它是由一个以利用社会目标而不是慈善为使命的公司实施的时候。上述操作是否可以对与covid-19相关的商品免征零增值税?因此,税务当局必须向纳税人保证,在以低于成本价的价格向公共机构以外的第三方受益人免费交付covid-19相关商品的问题上,不会出现任何进一步的解释变化。
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引用次数: 0
Regulation of Property Tax in Tanzania: Legal and Administrative Challenges 坦桑尼亚财产税的监管:法律和行政挑战
Pub Date : 2020-12-22 DOI: 10.5771/2363-6262-2020-3-424
Hanifa T. Massawe
Property tax represents one among the most feasible, conventional, steady and progressive source of revenue. Nonetheless this form of tax has not received the attention it requires for effective contribution towards revenue generation in developing countries. The situation is however different in developed countries which have made concerted efforts to tap the potentials of property tax to achieve both fiscal and non-fiscal advantages for their communities. While taking this into account the current article conceptualizes the basic principles underlying property taxation as one among the forms of direct taxation while underscoring its value to revenue generation in general perspective. Thereafter specific analysis is made towards its practical regulation in a Tanzanian standpoint in terms of specific laws and regulatory machineries in the country. The analysis revolves around the effectiveness of the existing tax laws and regulatory machineries in ensuring optimum contribution by property tax to the country’s revenue basket. On the basis of doctrinal and empirical data it is revealed that despite its potential to contribute to revenue generation, property tax still faces a number of both legal and non- legal challenges in its administration in the country. The legal challenges include poor legal definition on the concept of property, the flat rate structure on property tax, low deterrence effect of the penal sanctions. The non-legal challenges on the other hand include low registration of property owners and properties for identification purposes, irregular valuation process, low taxpayer education on property tax affecting voluntary property tax compliance and lacking resources for property tax administration by the respective regulatory machineries. As a way to remedy the situation the paper provides a number of legal and non-legal intervention measures. The intervention measures take account of the importance of taxation for developing countries Tanzania inclusive, thus recommending solutions which reasonably combine regulatory convenience with equity and effectiveness. The recommendations are an output of theoretical data, empirical findings and specific international best practices on property taxation. The recommendations focus on legal clarification of the tax base, the method and basis for valuation and provision of required resources for enforcement of relevant laws on property taxation.
财产税是最可行、最传统、最稳定、最累进的税收来源之一。尽管如此,这种形式的税收还没有得到它对发展中国家的创收作出有效贡献所需要的重视。然而,发达国家的情况却有所不同,这些国家共同努力挖掘财产税的潜力,为其社区实现财政和非财政优势。在考虑到这一点的同时,本文将财产税作为直接税形式之一的基本原则概念化,同时强调了财产税对总体创收的价值。然后,从坦桑尼亚的角度出发,根据该国的具体法律和管理机制,对其实际管理进行具体分析。该分析围绕现有税法和监管机制的有效性展开,以确保财产税对国家收入篮子的最佳贡献。在理论和实证数据的基础上,它揭示了尽管它有可能有助于创收,但财产税在该国的管理中仍然面临许多法律和非法律挑战。法律上的挑战包括对物业概念的法律定义不明确、物业税的统一税率结构、刑事制裁的威慑作用低。另一方面,非法律方面的挑战包括业主和物业登记登记的数量较少、估值过程不规范、纳税人对物业税的教育程度较低,影响了物业税的自愿遵守,以及相关监管机构缺乏物业税管理资源。作为一种补救办法,本文提出了一些法律和非法律干预措施。干预措施考虑到税收对发展中国家(包括坦桑尼亚在内)的重要性,从而建议将监管便利与公平和有效性合理结合起来的解决办法。这些建议是关于财产税的理论数据、实证结果和具体的国际最佳做法的产出。建议的重点是在法律上澄清税基、估价的方法和基础以及为执行有关财产税的法律提供所需的资源。
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引用次数: 3
Rules of state budget in Tanzania: control mechanisms and legal challenges to enable state activities. 坦桑尼亚国家预算规则:实现国家活动的控制机制和法律挑战。
Pub Date : 2020-12-22 DOI: 10.5771/2363-6262-2020-3-439
Magdalena Sylister
This paper has two parts. The first part examines the mechanisms that are in place in the United Republic of Tanzania for controlling state budget. The second part discusses legal challenges associated with those mechanisms in relation to state activities. There are many definitions of budgetary control but the most relevant one in the context of this paper is from the Financial Dictionary available online. That dictionary defines bud‐ getary control as any process a company or government puts in place to help ensure accura‐ cy and honesty in its budget.1 Budgetary control may set goals for expected revenues or planned expenditures.2 It almost always includes a system to monitor compliance over time.3
本文分为两部分。第一部分审查了坦桑尼亚联合共和国现有的控制国家预算的机制。第二部分讨论了与这些机制有关的与国家活动有关的法律挑战。预算控制的定义有很多,但本文中最相关的定义来自在线金融词典。该词典将预算控制定义为公司或政府为确保预算的准确性和诚实性而实施的任何程序预算控制可以为预期收入或计划支出设定目标它几乎总是包括一个随时间监控遵守情况的系统
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引用次数: 0
A perspective on utilizing legal frameworks to obligate service providers to protect human rights in Malawi: A Case of the Mandatory Provision on Pro Bono Services under the Legal Education and Legal Practitioners Act, 2018 马拉维利用法律框架要求服务提供者保护人权的视角:以2018年《法律教育和法律从业人员法》中关于公益服务的强制性规定为例
Pub Date : 2020-12-22 DOI: 10.5771/2363-6262-2020-3-483
G. Mtawali
Malawi's Constitution of 1994 changed the law in a pro-human rights direction. It provides for safe guarding measures aimed at protecting human rights. Malawi also has progressive pro-human rights legislations which emulate provisions of international and regional human rights instruments. However, enforcement of legal frameworks remains a challenge, partly due to poverty hence a large percentage of the population is unable to meet legal costs; lack of legal literacy and distance hinders access justice. A culture of silence continues to perpetuate human rights violations, so too uncoordinated efforts by service providers in protecting human rights. The majority of legal practitioners practice commercial law hence over burdening the Legal Aid Bureau with under privileged clients, whose cases mostly border on human rights violations. This paper will look at the opportunities government has in utilizing the legal frameworks to obligate duty bearers to provide services that aim to promote human rights including access to justice for under privileged Malawians. Legal practitioners are now, under the Legal Education and Legal Practitioners Act of 2018, obligated to provide pro bono legal services in order to have their licenses renewed. This has seen a rise in the number of under privileged people, particularly women, able to access justice at various levels. This can also be attributed to human rights awareness done by the Human Rights Commission, human rights lawyers and civil society organizations. This paper will therefore examine the positive impact such an initiative has had in protecting human rights and upholding the rule of law in Malawi.
马拉维1994年的宪法向支持人权的方向修改了法律。它规定了旨在保护人权的安全保护措施。马拉维也有进步的人权立法,仿效国际和区域人权文书的规定。然而,法律框架的执行仍然是一项挑战,部分原因是贫困,因此很大一部分人口无法支付法律费用;缺乏法律知识和距离阻碍了诉诸司法。沉默文化继续使侵犯人权行为永久化,服务提供者在保护人权方面的不协调努力也是如此。大多数法律执业者都是商法执业者,因此,法律援助局的工作负担过重,因为他们的客户大都处于侵犯人权的边缘。本文将探讨政府在利用法律框架责成责任承担者提供旨在促进人权的服务方面的机会,包括为享有特权的马拉维人提供诉诸司法的机会。根据2018年《法律教育和法律从业者法》,法律从业者现在有义务提供无偿法律服务,以获得执照更新。这使得能够在各级诉诸司法的弱势群体,特别是妇女的人数有所增加。这也可归功于人权委员会、人权律师和民间社会组织的人权意识。因此,本文将审查这一倡议在马拉维保护人权和维护法治方面所产生的积极影响。
{"title":"A perspective on utilizing legal frameworks to obligate service providers to protect human rights in Malawi: A Case of the Mandatory Provision on Pro Bono Services under the Legal Education and Legal Practitioners Act, 2018","authors":"G. Mtawali","doi":"10.5771/2363-6262-2020-3-483","DOIUrl":"https://doi.org/10.5771/2363-6262-2020-3-483","url":null,"abstract":"Malawi's Constitution of 1994 changed the law in a pro-human rights direction. It provides for safe guarding measures aimed at protecting human rights. Malawi also has progressive pro-human rights legislations which emulate provisions of international and regional human rights instruments. However, enforcement of legal frameworks remains a challenge, partly due to poverty hence a large percentage of the population is unable to meet legal costs; lack of legal literacy and distance hinders access justice. A culture of silence continues to perpetuate human rights violations, so too uncoordinated efforts by service providers in protecting human rights. The majority of legal practitioners practice commercial law hence over burdening the Legal Aid Bureau with under privileged clients, whose cases mostly border on human rights violations. This paper will look at the opportunities government has in utilizing the legal frameworks to obligate duty bearers to provide services that aim to promote human rights including access to justice for under privileged Malawians. Legal practitioners are now, under the Legal Education and Legal Practitioners Act of 2018, obligated to provide pro bono legal services in order to have their licenses renewed. This has seen a rise in the number of under privileged people, particularly women, able to access justice at various levels. This can also be attributed to human rights awareness done by the Human Rights Commission, human rights lawyers and civil society organizations. This paper will therefore examine the positive impact such an initiative has had in protecting human rights and upholding the rule of law in Malawi.","PeriodicalId":194676,"journal":{"name":"KAS African Law Study Library - Librairie Africaine d’Etudes Juridiques","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128876515","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The State’s obligations to provide public health institutions with sufficient medical equipment and to ensure continuing training of medical personnel in the Democratic Republic of the Congo: a case study of the health centre Lukula 在刚果民主共和国,国家有义务为公共卫生机构提供充足的医疗设备并确保医务人员的持续培训:卢库拉保健中心案例研究
Pub Date : 2020-12-22 DOI: 10.5771/2363-6262-2020-3-448
Mumbanika Mbwisi Dady

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引用次数: 0
Infrastructure projects in Tanzania: Obstacles and Challenges to improve infrastructure 坦桑尼亚的基础设施项目:改善基础设施的障碍和挑战
Pub Date : 2020-12-22 DOI: 10.5771/2363-6262-2020-3-473
I. Ndossy

{"title":"Infrastructure projects in Tanzania: Obstacles and Challenges to improve infrastructure","authors":"I. Ndossy","doi":"10.5771/2363-6262-2020-3-473","DOIUrl":"https://doi.org/10.5771/2363-6262-2020-3-473","url":null,"abstract":"<p />","PeriodicalId":194676,"journal":{"name":"KAS African Law Study Library - Librairie Africaine d’Etudes Juridiques","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114156642","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The promises and realization of the right to development in the Democratic Republic of the Congo 发展权利在刚果民主共和国的承诺和实现
Pub Date : 2020-12-22 DOI: 10.5771/2363-6262-2020-3-391
Balingene Kahombo
This paper examines, from a legal and socio-economic perspective, how the right to development materializes its promises and realization in the Democratic Republic of the Congo (DRC). In this regards, it analyzes its incorporation in the Congolese legal order, defines its constituent elements, and the measures which have been adopted to implement the constitutional framework. It also identifies challenges to the right to development in the DRC and permissive conditions for its effective enjoyment. The main conclusion is that the right to development enshrined in the Congolese law remains more a matter of claims and aspirations than a tangible reality reflecting an increase in the quality of life of the Congolese people. Obstacles to the realization and enjoyment of the right to development include the adverse effects of capitalist liberalism, the extraversion of Congolese development policies, and the culture of predation which dates back to the colonial period. The Congolese leadership has a historic responsibility to trigger or impose the much needed change. This will require not only the integration of the DRC’s international commitments in its domestic development policies based on an internal dynamic putting Congolese at the center of every socio-economic initiative, but also a state which has effective authority over its territory to defend the rule of law, is more interventionist so as to stop the current intentional destruction of the country, and promotes ethical behaviours in public services.
本文从法律和社会经济的角度考察了发展权如何在刚果民主共和国实现其承诺和实现。在这方面,报告分析了宪法在刚果法律秩序中的纳入情况,界定了宪法的构成要素,以及为执行宪法框架而采取的措施。报告还指出了刚果民主共和国的发展权面临的挑战,以及有效享受发展权的许可条件。主要的结论是,刚果法律所载的发展权利仍然更多地是一种要求和愿望,而不是反映刚果人民生活质量提高的具体现实。实现和享受发展权的障碍包括资本主义自由主义的不利影响、刚果发展政策的外向型以及可追溯到殖民时期的掠夺文化。刚果领导层负有触发或实施急需变革的历史责任。这不仅需要将刚果民主共和国的国际承诺纳入其国内发展政策,其基础是将刚果人民置于每一项社会经济倡议的中心,而且需要一个在其领土上拥有有效权力以捍卫法治的国家,更多地干预以阻止目前对该国的故意破坏,并促进公共服务中的道德行为。
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引用次数: 0
Decoloniality, ubuntu and human rights in South Africa: a bridge to social justice 南非的非殖民化、乌班图和人权:通往社会正义的桥梁
Pub Date : 2020-12-22 DOI: 10.5771/2363-6262-2020-3-381
A. Geduld
After the Berlin conference of 1884, various European countries had agreed on the rules that resulted in the colonisation of various African states.1 Colonisation consisted until the 1960s for many countries in Africa.2 Despite the absence of a physical colonial presence in many African countries, Eurocentric knowledge systems, cultural traditions and habits re‐ mained. The hegemonic knowledge systems that placed European knowledge at the centre of Africa resulted in a political movement known as decoloniality, in the 1960s already, that was centred around the empowerment of African people and the critique of knowledge cre‐ ated by Western Imperialism.3 With the 2015 student protests, there has been a resurgence of debates in South Africa on the progress made by post-colonial governments to eradicate coloniality within its institutions and structures.4 In 1996, South Africa adopted a Constitution that entrenches various fundamental rights and pursues the realisation of social justice.5 The South African debate around the decoloni‐ sation of the legal system is influenced by the fact that the current South African legal sys‐ tem originated, and still retains, parts of the Roman-Dutch and English law which are re‐ garded as conservative and unprogressive. There have been attempts by courts and legislators to integrate African notions, such as ubuntu, into the South African legal system. uBuntu can broadly be described as a commu‐ nitarian ethic that requires an interdependent relationship of care between an individual and the community. The question arises whether the Western liberal approach adopted by the South African Constitution adequately protects human rights and serves the broader consti‐ A.
在1884年柏林会议之后,欧洲各国就导致非洲各国沦为殖民地的规则达成了一致直到20世纪60年代,许多非洲国家都处于殖民状态。尽管许多非洲国家没有实际的殖民存在,但以欧洲为中心的知识体系、文化传统和习惯仍然存在。霸权知识体系将欧洲知识置于非洲的中心,导致了一场被称为“去殖民化”的政治运动,早在20世纪60年代,这场运动就以赋予非洲人民权力和批判西方帝国主义所创造的知识为中心。随着2015年的学生抗议活动,南非再次出现了关于后殖民政府在其机构和结构中根除殖民主义所取得的进展的辩论1996年,南非通过了一部《宪法》,其中确立了各项基本权利并力求实现社会正义南非关于法律体系非殖民化的辩论受到以下事实的影响:当前南非法律体系起源于并仍保留着部分被视为保守和不进步的罗马-荷兰和英国法律。法院和立法者曾试图将乌班图等非洲概念纳入南非的法律体系。uBuntu可以被广泛地描述为一种社区主义伦理,它要求个人和社区之间相互依赖的关怀关系。问题是,南非宪法所采用的西方自由主义方法是否充分保护了人权,并为更广泛的宪法服务。
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引用次数: 0
Economic development through the dairy sector: analyzing the legal protection frameworks 乳品行业的经济发展:法律保护框架分析
Pub Date : 2020-12-22 DOI: 10.5771/2363-6262-2020-3-463
Hannah Wamuyu
The paper discusses the important role played by the dairy sector in Kenya with respect to economic development from which the economic and social rights can be realised. In doing so the paper defines an elaborate structural framework within which the sector is managed from the level of production of milk to marketing and sale of dairy products. Various laws and policies that govern the sector are highlighted most of which have interventions to the existing challenges that affect the sector. The paper highlights a number of threats to the sector which if not addressed within the given protection frameworks can lead to collapse of the industry. One of the major threats identified is the low price at which milk is sold by the farmer despite there being high consumer prices. Such low returns to the farmer adversely affect the welfare of the affected communities. The paper attributed the problem of low prices to the oligopolistic tendencies in the sector that have resulted in monopolization of prices. Dumping of milk products was also identified as a major threat which has also contributed to low prices of milk to the farmer. The paper recognizes that the elaborate legal protection frameworks in place can be utilized to regulate such restrictive trade practices and further protect the dairy sector which is still developing.
本文讨论了肯尼亚乳制品行业在经济发展方面所发挥的重要作用,从中可以实现经济和社会权利。在此过程中,本文定义了一个详细的结构框架,在该框架内,该部门从牛奶的生产水平管理到乳制品的营销和销售。重点介绍了管理该部门的各种法律和政策,其中大多数对影响该部门的现有挑战具有干预作用。该文件强调了该部门面临的一些威胁,如果不在给定的保护框架内解决这些威胁,可能导致该行业的崩溃。确定的主要威胁之一是,尽管消费者价格很高,但奶农出售的牛奶价格低廉。农民的这种低回报对受影响社区的福利产生了不利影响。该论文将低价格问题归因于该部门的寡头垄断倾向,这种倾向导致了价格的垄断。牛奶产品的倾销也被认为是一个主要威胁,这也导致牛奶价格低廉。该文件认识到,可以利用现有的详细法律保护框架来规范这种限制性贸易做法,并进一步保护仍在发展中的乳制品部门。
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引用次数: 0
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KAS African Law Study Library - Librairie Africaine d’Etudes Juridiques
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