Sanctions play a key role in the economy. The legislator has taken on this responsibility and responded quickly to the needs of the business environment. We all know that law is the meeting of fact and will. Society expresses a need that requires a response, and the response to this need gives rise to a right. This is the case with these sanctions. The legislator has decided to punish all those involved in the company's bankruptcy. It's all very well to criminalize wrongful behavior. However, the purpose of a sanction is enforcement. A major difficulty may arise, in relation to the reality on the ground (member countries), that of the effective applicability of the sanction, due also to the regional institutions in the OHADA geographical area. The example of COBAC, CIMA, CEMAC, UEMOA, ADB, etc., is a case in point. We wonder whether a conflict of laws might not thwart the purpose of these sanctions, the flexibility of a national law of a member state, bad governance '' corruption'' or misinterpretation by a magistrate?
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