LEGAL REFERENCES

Law n°93-120 of December 27, 1993
Carrying promulgation of code of investment incentives. Such as modified and completed by:
law of orientation N° 96-6 of January 31, 1996 (Article 16) Relative to the scientific research and to the technological development. Law N 96-113 of December 30, 1996
Carrying finance law 1997 (Articles 18, 19, 24, 25, 26, 27,28 and 66).Law n°97 -79 of November 25,1997
Supplementing the code of investment incentivesLaw n°97-88 of December 29, 1997 (Article 28)
Carrying finance law for management 1998
Law n°98-10 of 10 February 10, 1998
Completing the code of investment incentives promulgated by the law
n° 93 - 120 of December 27, 1993
Law n°98-111 of December 28, 1998 (Article 35)
Carrying finance law 1999
Law n°99-4 of January 11 1999
Modifying et completing the code of investment incentives.Law n° 99-66 of july 15,1999
Modifying et completing the code of investment incentives promulgated by the law n° 93 - 120 of December 27,1993
Law n°99-101 of Decembre 31, 1999(Article 41)
Carrying finance law 2000
Law n°2001-42 of april 18, 2001
Modifying article 62 the code of investment incentives promulgated by the law n° 93 - 120 of December 27,1993Law n°2001-82 du 24 july 2001
Carrying modification of the code of investment incentives promulgated by the law n° 93 - 120 of December 27,1993
Law n°2002-77 of july 23, 2002
Completing the code of investment incentives promulgated by the law n° 93 - 120 of December 27, 1993

Law n° 94-13 of January 31, 1994
Relating to the exercise of fishing as modified by: Law n° 97-34 of 26 May 1997
Amending the law n° 94-13 of January 31, 1994, relating to the exercise of fishing investments promulgated by the law n° 93 - 120 of December 27, 1993

Law N° 69-56 of September 22, 1969
Relative to the reform of the agricultural structures, such as modified by. Law N 97-33 of May 26, 1997
Modifying the law N° 69-56 of September 22, 1969 relative to the reform of the agricultural structures.

Decree n°93-2542 of December 27, 1993
Carrying composition, organization and modes of functioning of the superior committee of the investments

Decree N 94-79 of February 17, 1994
Fixing the modalities of recruitment of the agents of frame and mastery of foreign nationality by the totally exporting companies

Decree N 94-422 of February 14, 1994
Fixing the fixed caution money guaranteeing the rights and the taxes of the imports under the regimes of the duty-free entry for reexport or the industrial store.

Decree N 94-423 of February 14, 1994
Fixing the methods of customs assessment relative to it of the totally exporting companies and the conditions of coverage of expenses

Decree N 94-424 of February 14, 1994
Fixing the modalities and the conditions of the duty reimbursement and the taxes of equivalent effect settled on the capital goods which have no similar made locally

Decree N 94-426 of February 14, 1994
Carrying demarcation of the zones of encouragement in the regional development, such as completed by: decree n°96-1560 of September 9, 1996

Decree n°94-427 of February 14, 1994
Carrying classification of the investments and fixing the conditions and the modalities of granting of the encouragements in the sector of the agriculture and the fishing , Such as modified and completed by
Decree N 95-1094 of June 24, 1995
Decree n° 95-1736 of September 25, 1995
Decree n° 97-118 of Jannuary 20, 1997
Decree n° 97-1990 of October 6, 1997
Decree n°99-2027 of September 13, 1999
Decree n° 2001-1542 of July 2, 2001
Decree n°2001-2185 of September 17, 2001
Decree n° 2003-518 of March 10, 2003.

Decree n°94-428 of February 14, 1994
Carrying classification of the investments and fixing the conditions and the procedures of attribution of the land loans.

Decree n° 94-429 of February 14,1994
Fixing the list of the areas at difficult climate and the fishing zones to the insufficiently exploited resources, as well as the rate, conditions and procedures of granting of the additional premium of which can profit the investments carried out in these areas and zones, as supplemented by:
Decree n° 96-1564 of september 9, 1996.
Decree n° 99-483 of of March 1, 1999.
Decree n° 99-2209 of October 4, 1999.

Decree n°94-489 of February 21, 1994
Fixing the rates minima of the own capital stocks as modified by: Decree n° 99-472 of March 1, 1999. Amending the decree n° 94-489 of February 21,1994, fixing the rates own minima of capital stocks.

Decree n° 94-492 of February 28, 1994
Carrying and fixing the lists of the activities concerned with the sectors envisaged by articles 1, 2, 3 and 27 of the code of investment incentives, as completed by:
Decree n° 95-1095 of June 24, 1995
Decree n°96-632 of april 15, 1996
Decree n°96-1234 of july 6, 1996
Decree n°96-2229 of november 11, 1996
Decree n°97-503 of march 14, 1997
Decree n°97-783 of may 5, 1997
Decree n°98-29 of january 12, 1998
Decree n°98-2094 of october 28, 1998
Decree n°2000-821 of april 17,2000
Decree n°2001-1254 of may 28, 2001
Decree n°2001-2444 of october 22, 2001
Decree n°2002-518 of february 27, 2002
Decree n°2004-2129 of september 2, 2004.

Decree N 94-493 of February 28 , 1994
Concerning the determination of the list of the activities of services benefiting from encouragements foreseen by the article 43 of the code of incentives in the investments.

Decree n°94-494 of February 28 , 1994
Concerning the determination of the modalities of application of the coverage by the State of the employers' contribution to the legal system of Social Security, such as modified by: decree n°95-1729 of September 25 , 1995

Decree n°94-536 of March 10, 1994
Fixing the amount and the modalities of granting of the premium granted in conformance with the investments realized in the research development in sectors of industry, the agriculture and the fishing such as modified by: Decree n°99-11 of January 4 , 1999.

Decree n°94-538 of 10 March 10, 1994
Carrying investissement incentives of new promotors such as modified by :
Decree n°95-1767 of october 2, 1995
Decree n°99-482 of March 1, 1999
Decree n°2000-463 of , February 21, 2000.
Decree n°2001-2625 of November 9, 2001.

Decree n°94-540 of March 10 , 1994
Fixing the conditions and the modalities of coverage by the State of the expenses of staff training relative to the technological investments such as modified by:
Decree n°96-38 of January 9 , 1996
Decree n°96-1672 of September 18 , 1996

Decree n°94-814 of April 11 , 1994
Concerning the definition of small firms and concerning the determination of their sphere of activity as well as concerning the conditions and the modalities of granting of the advantages in which they are eligible, such as modified by: Decree N 96-1444 of August 12th, 1996

Decree n°94-1031 of May 2 , 1994
Fixing the list of the capital goods necessary for the realization of the investments in the farming sector eligible to the advantage of the fiscal incentives foreseen by the article 30 of the code of incentives in the investments and the conditions of granting of these incentives, such as modified by:
Décret n° 95-1167 du 3 Juillet 1995
Décret n°96-2240 du 18 novembre 1996
Décret n°97-664 du 19 avril 1997
Décret n°98-1778 du 14 septembre 1998
Décret n°99-832 du 12 avril 1999
Décret n°2000-245 du 31 janvier 2000
Décret n°2002-2144 du 30 septembre 2002
Décret n°2002-518 du 27 février 2002
Décret n°2004-2227 du September 21, 2004.

Decree n°94-1191 of May 30th, 1994
Fixing the conditions of the fiscal advantages profit foreseen to articles 37, 41, 42 and 49 of the code of investment incentives granted in favour of equipments intended for the energy saving, for the research , the production and the marketing of the renewable energies and in search of the geothermal science, equipments necessary for the fight against the pollution or for the collection, the transformation and the refuse processing, the equipment necessary to the vocational training and the equipment necessary to the research and development as modified by:
Decree n°99-11 of january 4,1999.

Decree n°94-1192 of 30 May 1994
Fixing the list of the goods of equipment and the conditions of benefit of the incentives envisaged by article 9 of the code of investment incentives , as modified by:
Decree n°95-23 of January 9, 1995
Decree n°95-1707 of september 18, 1995
Decree n°96-1552 of september 9, 1996
Decree n°97-1121 of june 9,1997
Decree n°98-509 of march 2,1998
Decree n°98-735 of march 30 ,1998
Decree n°98-2090 of october 28, 1998
Decree n° 99-1375 of june 26, 1999

Decree n° 97-308 of 3 February 1997
Fixing the conditions of the sales being able to be carried out in Tunisia by the completely exporting companies.

Decree n°2000-544 of March 6, 2000
Fixing the list of the specific equipment, instruments and means necessary to the production in accordance with the organic mode of production.

Decree n°2001-2186 of September 17 , 2001
Fixing the rate, the conditions and the modalities of granting of the specific premiums relative to the operations of compulsory diagnoses of the systems of water, to the investments in the research , the production and the use of the not conventional hydraulic resources in the various sectors.

Decree n°2002-335 of February 14 , 2002
Fixing the threshold from which the consumption of waters is subjected to a technical, periodic and compulsory diagnosis of equipments, works and modes of production bound to the use of waters, conditions of name of the experts, nature of the diagnoses and their periodicity.