Boussayen Knani & Associés

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“Keep an eye on the latest updates.”

The lawyers of Boussayene Knani & Associés frequently contribute to publications in several legal journals specializing in Business Law.
In addition, members of the firm regularly host training seminars on current topics in Business Law and Arbitration, intended in particular for lawyers, businesses and management executives.

Tabs Example

JUNE 2024

Value Added Tax (VAT) and entities not established in Tunisia

Value Added Tax (VAT) adheres to the principle of territoriality. Article 1 (I) of the VAT Code (Law No. 88-61 of June 2, 1988) states: "Subject to VAT, regardless of their purpose or outcome, are transactions conducted in Tunisia, as defined in Article 3 below, which are industrial, artisanal, or related to a liberal profession

See more

MAY 2024

Is the Import Freight Margin Deductible from VAT?

VAT is a tax applied, according to Article 1 of the VAT and Excise Duty Code (hereinafter, CTVADC), to “transactions conducted in Tunisia, regardless of their purpose or outcome, that are industrial, artisanal, or related to a liberal profession, as well as commercial operations other than sales.”

See more

APRIL 2024

Practical Guide: Application of Tunisian Legislation on Personal Data Protection

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MARCH 2024

The Right to Reimbursement of Overpaid Amounts by the Tax Administration

The reimbursement of overpaid amounts by the tax administration is governed by Articles 28 to 35 of the Code of Tax Rights and Procedures. This code is supplemented on this matter by the Minister of Finance’s decision dated January 8, 2002, regarding the procedures for reviewing reimbursement claims for overpaid amounts, and by Joint Note No. 36-2002.

See more

FEBRUARY 02, 2024

Law No. 2024-10 of February 7, 2024

Law No. 2024-10, which authorizes the Central Bank of Tunisia to grant facilities to the benefit of the General Treasury of Tunisia, was published in the Official Gazette (JORT) No. 21 on February 7, 2024. This law is part of the framework to finance a portion of the state’s budget deficit for the year 2024.

See more

JANUARY 04, 2024

Circular No. 01/2024 dated 04/01/2024 Implementing Article 13 of the 2024 Finance Act

Circular No. 01/2024 issued by the Minister of Justice on 04/01/2024 outlines the implementation of Article 13 of the 2024 Finance Act. This circular mandates the establishment of an account with the Public Treasury to fund programs aimed at improving working conditions within the courts and developing the judicial system.

See more

December 16, 2022

FRANCHISE: LEGISLATIVE AND REGULATORY FRAMEWORK

Law No. 2009-69 of August 12, 2009, relating to the trade of distribution devoted a chapter to franchise contracts. Decree No. 2010-1501 of June 21, 2010, setting the mandatory minimum clauses in franchise contracts as well as only minimum data from the information document accompanying him.

See more

OCTOBER 18, 2022

Boussayene Knani & associates was present in India

Boussayene Knani & associates was present through Master Mehrez Boussayene in India (in Agra) with sisters and colleagues from several countries to discuss issues topical and of common interest.

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OCTOBER 12, 2022

Cybercriminality

presentation of decree law n°2022-54 dated September 13 2022 relating to the fight against offenses relating to information and communication systems cybercrime means “any illegal behavior or unethical or unauthorized, which concerns a automatic processing of data and/or transmissions of data ". In general, the acts of

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September 30, 2022

The non-competition clause in Tunisian law

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September 15, 2022

THE LEGAL REGIME FOR PHOTOVOLTAIC SELF-CONSUMPTION IN TUNISIA

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August 23, 2022

Kenya Commercial Bank Headquarters, Uganda

At the headquarters of KCB “Kenya Commercial Bank” Kampala Uganda: Boussayenne Knani Law firm consulting AMA construction in the framework of its establishment in Uganda and the strengthening of its presence in sub-Saharan Africa.

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August 19, 2022

Me Youssef Knani: the head office: a legal concept to rethink and update

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August 3, 2022

Me Youssef Knani: The consortium or temporary group of companies

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JULY 7, 2022

The Startup in Tunisian Law

A startup is an innovative company presenting four characteristics: Its existence is limited in time Its activity is innovative It can be reproduced on a larger scale scale Its activity has strong growth potential In June 2022, 1081 people were recorded in the Tunisian ecosystem startups…

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OCTOBER 28, 2021

Tunisian-German Chamber of Industry and Commerce

Boussayene Knani & associates, has the honor of assisting the Chamber Tunisian-German Industry and Commerce, in the organization of elections for the new steering committee. Congratulations to the new AHK steering committee who was elected following the General Assembly held on October 21, 2021.

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SEPTEMBER 11, 2021

Me Youssef KNANI: “Legal aspects of the language of arbitration », Revue de l’Arbitrage 2020

We are pleased to share with you the article from our partner Me Youssef Knani “Legal aspects of the language of arbitration » Arbitration Review.

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August 11, 2021

Boussayene Knani & associates awarded in the Best category North Africa Cabinet during the Trophy ceremony Law 2021 in Paris

Proud to announce that our Boussayene law firm Knani & Associés was once again distinguished in the category Best

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March 27, 2021

CABINET BOUSSAYENE KNANI & ASSOCIÉS WINS THE HIGHEST DISTINCTION LITIGATION & ARBITRATION

It is an honor for all of our lawyers to win still the highest distinction “Inescapable” Litigation & Arbitration according to the magazine’s 2021 ranking French Decision makers - leaders league

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March 27, 2021

The Boussayene Knani & Associés firm contributes to the forum Tunisian-Congolese economy in Kinshasa

Tunisian-Congolese Economic Forum in Kinshasa: Signature of the partnership agreement between AFI Agence Foncière Industrielle Tunisienne and the Agency for the Promotion of Congolese investments, which will open horizons promising at the AFI.

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OCTOBER 28, 2020

SELIM KNANI: PARTICIPATION ON BOARDS OF DIRECTORS BY VIDEO CONFERENCE

Some directors are resident directors at the foreigner. How difficult it is for these administrators to be present at all board meetings administration, particularly in the current context of the crisis international and unprecedented health of COVID-19

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SEPTEMBER 24, 2020

Telecommuting

The health crisis caused by the coronavirus pandemic will probably have caused a large number of companies to move to teleworking in 2020. Some now wish to install this way of working over time.

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JULY 28, 2020

Note on electronic signature

The electronic signature corresponds to the transposition into the digital world of handwritten signatures. This is a reliable engagement mechanism using techniques cryptographic. The signatory’s commitment is irrevocable. The document is unalterable, it cannot be modified.

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JULY 15, 2020

THE REMOTE TRIAL: A PROCEDURE TO FOLLOW?

Law No. 2009-69 of August 12, 2009, relating to the trade of distribution devoted a chapter to franchise contracts. Decree No. 2010-1501 of June 21, 2010, setting the mandatory minimum clauses in franchise contracts as well as only minimum data from the information document accompanying him.

See more

JULY 3, 2020

Suspension of real estate sale procedures following the COVID-19 crisis

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JUNE 20, 2020

Reflection on alternative methods of conflict resolution post COVID-19

The temporary suspension of most activities judicial and the multiplication of difficulties encountered by economic actors, due to the health crisis recently, have generated a significant flow of litigation.

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JUNE 13, 2020

COVID 19 and the postponement of bank loan deadlines

The surge of the covid-19 epidemic – or “coronavirus” constitutes an unprecedented health crisis. A dangerous pandemic and worrying threat to the economy both on a global scale national and international.

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JUNE 6, 2020

Covid-19 and suspension of deadlines and prosecution procedures

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MAY 28, 2020

Conflicts of interest in international arbitration

For an arbitrator, independence is generally a question of personal honor and professional ethics, not simply a legal obligation

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MAY 19, 2020

Presentation of the Head of Government’s Decree No. 2020-19 from May 15, 2020

The Constitution, in particular its article 65 and the second paragraph of its article 70 Law No. 2016-35 of April 25, 2016, relating to determination of the status of the Central Bank

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MAY 2, 2020

THE EFFECT OF THE COVID-19 PANDEMIC ON CONTRACTS:strength major and hardship in the light of the new clauses

In the current context of the COVID-19 pandemic resulting in battery of political decisions and organizational measures social issues issued for the prevention and limitation of spread of the virus

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APRIL 23, 2020

Main measures brought by Decree-Law No. 2000-06 of April 16, 2020

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APRIL 21, 2020

Covid-19 and adaptation of labor law

All Tunisian companies are today impacted by the health crisis linked to Covid-19. To face it and mitigate the impact on the economy and the labor market, the Government intervenes by taking emergency measures particularly social, fiscal and legal.

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APRIL 8, 2020

Covid-19 – Boussayene firm’s business continuity plan Knani & Associates

All Tunisian companies are today impacted by the health crisis linked to Covid-19. To face it and mitigate the impact on the economy and the labor market, the Government intervenes

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APRIL 7, 2020

“COVID-19” and the postponement of credit deadlines banking

The surge of the covid-19 epidemic – or “coronavirus” constitutes an unprecedented health crisis. A dangerous pandemic and worrying threat to the economy both on a global scale national and international.

See more

February 7, 2020

Silver Trophy for Best Firm North Africa “Tunisia » 2020 awarded to the firm Boussayene Knani & associates

The Boussayene Knani & Associates firm was distinguished and awarded the Silver Trophy for Best African Firm of the North “Tunisia” on the occasion of the ceremony

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February 7, 2020

Youssef KNANI: Thoughts on the independent director

We are pleased to share this new article with you by master Youssef KNANI published in issue 294/295 February 2020 from Infos Juridiques magazine.

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October 21, 2019

Press release

Following statements made public by the media Tunisians and foreigners about unsuccessful attempts seizure of company planes at Djerba airport Condor and in response to the various allegations relating to non-execution of court decisions

See more

October 14, 2019

Exclusive commercial representation

In its initial version, the law of July 29, 1991, relating to competition and prices did not contain any prohibition exclusive commercial representation contracts. This ban was introduced by the law of April 24, 1995

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OCTOBER 10, 2019

Presentation of law n°2019-47 of May 29, 2019 on improving the investment climate

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SEPTEMBER 17, 2019

Boussayene Knani & associates organizes with the Chamber Tunisian-German Industry and Commerce breakfast

In collaboration with the Tunisian-German Chamber of Industry and Commerce, the first Tunisian-German Cabinet of Consulting in Tunisia and Africa in the field of business and investment

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August 9, 2019

The purchase and sale of real estate by foreigners in Tunisia

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MAY 15, 2019

Newsletter No. 4 May 2019 – Boussayene Knani: What remains of the banking monopoly?

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May 9, 2018

Seminar – April 28, 2018 – Me. Youssef Knani: The conservation of land ownership, companies trade and investment

Conservation of land ownership, companies trade and investment

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January 12, 2018

Retrospective 2017: Current events and practice in Civil Law business: New technology law – Corporate law competition – Distribution law – Franchise

Retrospective 2017: Publication of the law firm Boussayene Knani & Associés which offers lighting relating to recent current topics in Civil Law business:

See more

December 29, 2017

Garnishments: The form of the declaration provided for by the articles 337 and 338 CPCC

Tunisian jurisprudence remains, on certain conditions of form relating to the declaration provided for by articles 337 and 338 CPCC

See more

MAY 12, 2017

NEWSLETTER MAY 2017: ARBITRATION / TRADEMARK LAW / BRAND, ADVERTISING AND COMPETITION

Arbitration: The accelerated arbitration procedure of the ICC Law trademarks: The trademark in Tunisian law – The conditions necessary for the protection of a service mark

See more

March 31, 2017

TRAINING CYCLE FOR LAWYERS: “THE LAWYER AND THE COMMERCIAL COMPANIES »

Intervention by Master Youssef Knani on March 29, 2017 at the Maison du Barreau: “statutory adjustments in the anonimous society "

See more

February 6, 2017

THE NEW JURISPRUDENCE OF THE COMPETITION COUNCIL: THE COLLECTIVE ECONOMIC DEPENDENCE – BY MASTER AMINE KNANI

The Competition Council recently forged a notion original which has not been expressly provided for by the law on competition and prices. This is the abuse of

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FEBRUARY 6, 2017

THE PRACTICE OF VENTURE CAPITAL IN TUNISIA-BY MASTER YOSRA BACCAR: ARTICLE PUBLISHED IN THE REVIEW INFO LURIDIQUES-FEBRUARY 2017

Venture capital (Private equity) has today become a major player in the international financial landscape.

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January 9, 2017

2016 RETROSPECTIVE: NEWS AND PRACTICE IN EMPLOYMENT LAW BUSINESS: BANKING LAW, COMPETITION LAW, COMPETITION LAW DISTRIBUTION AND FINANCING LAW

Retrospective 2016: Publication of Cabinet Boussayene Knani & associates who offer insights relating to the subjects recent news in Business Law in 2016.

See more

November 2, 2016

Competition Council: Case n°4164 of May 19, 2005 enshrining the de minimis principle or the condition of sensitivity of the harm to competition

Article 5 of the law relating to competition and prices n°91-64 of July 29, 1991 requires that the practice be qualified as anti-competitive whether it is likely to prevent, restrict or distort the free play of the competition.

See more

November 1, 2016

Distribution and Competition Law: Decision of Competition Council n°101215 dated October 18, 2012, relating to the granting of discounts, rebates and rebates by large and medium sized areas

As part of a self-referral, the Competition Council considered that the actions in question which consist in particular for granting discounts

See more

August 30, 2016

Newsletter August 2016 Presentation and comments on law no. 2016 – 48 dated July 16, 2016 relating to banks and financial institutions

See more

FEBRUARY 24, 2016

THE COMPANY FACING COMPETITION FROM ITS MANAGERS AND ITS FRAMES

In a market economy, the company is by definition called upon to carry out its activities in an environment competitive. Everyone is supposed to evolve in a context of competition where market shares

See more

FEBRUARY 22, 2016

THE CONCEPT OF ECONOMIC ENTERPRISE IN THE JURISPRUDENCE OF COMPETITION ADVICE BY MASTER AMINE KNANI

Through Law No. 91-64 of July 29, 1991 relating to the competition and prices, the Tunisian legislator has determined the people

See more

July 18, 2014

Third party price determination – Practical aspect – By Master Youssef KNANI

Article published on Infos Juridiques – La Revue du Droit – n°180/181 (June 2014) – Doctrinal study section.

See more

JULY 17, 2014

THE PURCHASE OF A COMPANY MAKING PUBLIC APPEAL FOR THE SAVINGS OF ITS OWN ACTIONS

The purchase of a company making a public appeal for the savings of its own actions: Article published by Maître Dorra HARRAR in Legal Info – April 2014.

See more

January 11, 2011

Seminar on the Role of the Lawyer in Legal Security companies

Summary of the intervention of Maître Youssef KNANI at the seminar : “Role of the Lawyer in the Legal Security of Companies ".

See more
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

JUNE 2024

Value Added Tax (VAT) and entities not established in Tunisia

Value Added Tax (VAT) adheres to the principle of territoriality. Article 1 (I) of the VAT Code (Law No. 88-61 of June 2, 1988) states: "Subject to VAT, regardless of their purpose or outcome, are transactions conducted in Tunisia, as defined in Article 3 below, which are industrial, artisanal, or related to a liberal profession

See more

MAY 2024

Is the Import Freight Margin Deductible from VAT?

VAT is a tax applied, according to Article 1 of the VAT and Excise Duty Code (hereinafter, CTVADC), to “transactions conducted in Tunisia, regardless of their purpose or outcome, that are industrial, artisanal, or related to a liberal profession, as well as commercial operations other than sales.”

See more

APRIL 2024

Practical Guide: Application of Tunisian Legislation on Personal Data Protection

See more

MARCH 2024

The Right to Reimbursement of Overpaid Amounts by the Tax Administration

The reimbursement of overpaid amounts by the tax administration is governed by Articles 28 to 35 of the Code of Tax Rights and Procedures. This code is supplemented on this matter by the Minister of Finance’s decision dated January 8, 2002, regarding the procedures for reviewing reimbursement claims for overpaid amounts, and by Joint Note No. 36-2002.

See more

FEBRUARY 02, 2024

Law No. 2024-10 of February 7, 2024

Law No. 2024-10, which authorizes the Central Bank of Tunisia to grant facilities to the benefit of the General Treasury of Tunisia, was published in the Official Gazette (JORT) No. 21 on February 7, 2024. This law is part of the framework to finance a portion of the state’s budget deficit for the year 2024.

See more

JANUARY 04, 2024

Circular No. 01/2024 dated 04/01/2024 Implementing Article 13 of the 2024 Finance Act

Circular No. 01/2024 issued by the Minister of Justice on 04/01/2024 outlines the implementation of Article 13 of the 2024 Finance Act. This circular mandates the establishment of an account with the Public Treasury to fund programs aimed at improving working conditions within the courts and developing the judicial system.

See more

December 16, 2022

FRANCHISE: LEGISLATIVE AND REGULATORY FRAMEWORK

Law No. 2009-69 of August 12, 2009, relating to the trade of distribution devoted a chapter to franchise contracts. Decree No. 2010-1501 of June 21, 2010, setting the mandatory minimum clauses in franchise contracts as well as only minimum data from the information document accompanying him.

See more

OCTOBER 12, 2022

Cybercriminality

presentation of decree law n°2022-54 dated September 13 2022 relating to the fight against offenses relating to information and communication systems cybercrime means “any illegal behavior or unethical or unauthorized, which concerns a automatic processing of data and/or transmissions of data ". In general, the acts of

See more

September 30, 2022

The non-competition clause in Tunisian law

See more

August 19, 2022

Me Youssef Knani: the head office: a legal concept to rethink and update

See more

August 3, 2022

Me Youssef Knani: The consortium or temporary group of companies

See more

JULY 7, 2022

The Startup in Tunisian Law

A startup is an innovative company presenting four characteristics: Its existence is limited in time Its activity is innovative It can be reproduced on a larger scale scale Its activity has strong growth potential In June 2022, 1081 people were recorded in the Tunisian ecosystem startups…

See more

APRIL 7, 2020

“COVID-19” and the postponement of credit deadlines banking

The surge of the covid-19 epidemic – or “coronavirus” constitutes an unprecedented health crisis. A dangerous pandemic and worrying threat to the economy both on a global scale national and international.

See more

February 7, 2020

Youssef KNANI: Thoughts on the independent director

We are pleased to share this new article with you by master Youssef KNANI published in issue 294/295 February 2020 from Infos Juridiques magazine.

See more

October 21, 2020

Press release

Following statements made public by the media Tunisians and foreigners about unsuccessful attempts seizure of company planes at Djerba airport Condor and in response to the various allegations relating to non-execution of court decisions

See more

October 14, 2020

Exclusive commercial representation

In its initial version, the law of July 29, 1991, relating to competition and prices did not contain any prohibition exclusive commercial representation contracts. This ban was introduced by the law of April 24, 1995

See more

OCTOBER 10, 2020

Presentation of law n°2019-47 of May 29, 2019 on improving the investment climate

See more

August 9, 2019

The purchase and sale of real estate by foreigners in Tunisia

See more

MAY 15, 2019

Newsletter No. 4 May 2019 – Boussayene Knani: What remains of the banking monopoly?

See more

January 12, 2018

Retrospective 2017: Current events and practice in Civil Law business: New technology law – Corporate law competition – Distribution law – Franchise

Retrospective 2017: Publication of the law firm Boussayene Knani & associates who offer lighting relating to recent current topics in Civil Law business:

See more

December 29, 2017

Garnishments: The form of the declaration provided for by the articles 337 and 338 CPCC

Tunisian jurisprudence remains, on certain conditions of form relating to the declaration provided for by articles 337 and 338 CPCC

See more

MAY 12, 2017

NEWSLETTER MAY 2017: ARBITRATION / TRADEMARK LAW / BRAND, ADVERTISING AND COMPETITION

Arbitration: The accelerated arbitration procedure of the ICC Law trademarks: The trademark in Tunisian law – The conditions necessary for the protection of a service mark

See more

February 6, 2017

THE NEW JURISPRUDENCE OF THE COMPETITION COUNCIL: THE COLLECTIVE ECONOMIC DEPENDENCE – BY MASTER AMINE KNANI

THE NEW JURISPRUDENCE OF THE COMPETITION COUNCIL: THE COLLECTIVE ECONOMIC DEPENDENCE – BY MASTER AMINE KNANI

See more

FEBRUARY 6, 2017

THE PRACTICE OF VENTURE CAPITAL IN TUNISIA-BY MASTER YOSRA BACCAR: ARTICLE PUBLISHED IN THE REVIEW INFO LURIDIQUES-FEBRUARY 2017

Venture capital (Private equity) has today become a major player in the international financial landscape.

See more

January 9, 2017

2016 RETROSPECTIVE: NEWS AND PRACTICE IN EMPLOYMENT LAW BUSINESS: BANKING LAW, COMPETITION LAW, COMPETITION LAW DISTRIBUTION AND FINANCING LAW

Retrospective 2016: Publication of Cabinet Boussayene Knani & associates who offer insights relating to the subjects recent news in Business Law in 2016.

See more

November 2, 2016

Competition Council: Case n°4164 of May 19, 2005 enshrining the de minimis principle or the condition of sensitivity of the harm to competition

Article 5 of the law relating to competition and prices n°91-64 of July 29, 1991 requires that the practice be qualified as anti-competitive whether it is likely to prevent, restrict or distort the free play of the competition.

See more

November 1, 2016

Distribution and Competition Law: Decision of Competition Council n°101215 dated October 18, 2012, relating to the granting of discounts, rebates and rebates by large and medium sized areas

As part of a self-referral, the Competition Council considered that the actions in question which consist in particular for granting discounts

See more

August 30, 2016

Newsletter August 2016 Presentation and comments on law no. 2016 – 48 dated July 16, 2016 relating to banks and financial institutions

See more

FEBRUARY 22, 2016

THE CONCEPT OF ECONOMIC ENTERPRISE IN THE JURISPRUDENCE OF COMPETITION ADVICE BY MASTER AMINE KNANI

Through Law No. 91-64 of July 29, 1991 relating to the competition and prices, the Tunisian legislator has determined the people

See more

July 18, 2014

Third party price determination – Practical aspect – By Master Youssef KNANI

Article published on Infos Juridiques – La Revue du Droit – n°180/181 (June 2014) – Doctrinal study section.

See more

JULY 17, 2014

THE PURCHASE OF A COMPANY MAKING PUBLIC APPEAL FOR THE SAVINGS OF ITS OWN ACTIONS

The purchase of a company making a public appeal for the savings of its own actions: Article published by Maître Dorra HARRAR in Legal Info – April 2014.

See more
1 2 3 4 5 6 7

SEPTEMBER 17, 2019

Boussayene Knani & associates organizes with the Chamber Tunisian-German Industry and Commerce breakfast

In collaboration with the Tunisian-German Chamber of Industry and Commerce, the first Tunisian-German Cabinet of Consulting in Tunisia and Africa in the field of business and investment

See more

May 9, 2018

Seminar – April 28, 2018 – Me. Youssef Knani: The conservation of land ownership, companies trade and investment

Conservation of land ownership, companies trade and investment

See more

March 31, 2017

TRAINING CYCLE FOR LAWYERS: “THE LAWYER AND THE COMMERCIAL COMPANIES »

Intervention by Master Youssef Knani on March 29, 2017 at the Maison du Barreau: “statutory adjustments in the anonimous society "

See more

FEBRUARY 24, 2016

THE COMPANY FACING COMPETITION FROM ITS MANAGERS AND ITS FRAMES

In a market economy, the company is by definition called upon to carry out its activities in an environment competitive. Everyone is supposed to evolve in a context of competition where market shares

See more

January 11, 2011

Seminar on the Role of the Lawyer in Legal Security companies

Summary of the intervention of Maître Youssef KNANI at the seminar : “Role of the Lawyer in the Legal Security of Companies ".

See more
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16 DÉCEMBRE 2022

Franchise : cadre législatif et réglementaire

La loi n° 2009-69 du 12 août 2009, relative au commerce de distribution a consacré un chapitre aux contrats de franchise. Décret n° 2010-1501 du 21 juin 2010, portant fixation des clauses minimales obligatoires des contrats de franchise ainsi que des données minimales du document d’information l’accompagnant.

Cybercriminalité image

12 OCTOBRE 2022

Cybercriminalité :

présentation du décret loi n°2022-54 en date du 13 septembre 2022 relatif à la lutte contre les infractions se rapportant aux systèmes d’information et de communication La cybercriminalité désigne « tout comportement illégal ou contraire à l’éthique ou non autorisé, qui concerne un traitement automatique de données et/ou de transmissions de données ». En général, les actes de

16 OCTOBRE 2022

Le procès à distance : une procédure à suivre ?

La loi n° 2009-69 du 12 août 2009, relative au commerce de distribution a consacré un chapitre aux contrats de franchise. Décret n° 2010-1501 du 21 juin 2010, portant fixation des clauses minimales obligatoires des contrats de franchise ainsi que des données minimales du document d’information l’accompagnant.

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