1. The co-owners are automatically grouped in a union with legal personality and financial autonomy.
2. The union is administered by a general meeting and managed by a trustee and his deputy.
3. The purpose of the union is the preservation, maintenance and administration of the common elements.
4. The syndicate has the right to take legal action even against one of the co-owners individually or collectively with the injured co-owners.
5. The Union is held liable for any loss due to negligence in the management and maintenance of the common parts.
6. The union is also responsible for repairs to the building and maintenance work.
1. The Manager is a merchant and is subject to all accounting obligations arising therefrom.
2. The management contract must be published within 15 days after its signature, in the form of an extract, in the Official Bulletin and in a legal publication newspaper.
3. The manager must indicate on all the documents signed by him, his registration number in the commercial register and the seat of the court where he is registered and his status of free manager of the fund.
4. The lessor of the fund is jointly and severally liable with the manager for the debts contracted by him during the operation of the fund for a period of 6 months following the date of publication of an extract from the management contract.
5. The end of the management immediately makes payable the debts related to the operation of the fund contracted by the free manager during the term of the management.
1. The exemption from the obligation to register in the Trade Register
2. Non-VAT registration. The self-entrepreneur is exempt from VAT without deduction right.
3. Reduced tax (income tax: 1% of turnover for industrial, commercial and craft activities and 2% for services)
4. The self-entrepreneur is subject to the business tax after the expiry of the exemption for the first 5 years.
5. The possibility of billing. The self-entrepreneur has the tax identifier, the business tax number and the identifier of the self-entrepreneur who is at the same time the Common Company Identifier (CEI).
1. Organized tours must be preceded by detailed information on the content of the services offered, their prices, the terms of payment, the terms of cancellation of the contract and the conditions for crossing the borders.
2. The contract concluded between the travel agency and the client must include all indications relating to the names and addresses of the organizer, the travel agent, the guarantor and the insurer, to the description of the services provided, the reciprocal rights and obligations of the parties in matters such as price, schedule, terms of payment and possible revision of prices, cancellation of the contract and informing the customer before the start of the journey or stay.
3. Prior information commits the travel agency, unless changes in its content have been made known to customers before the conclusion of the contract. This information can only be modified if the travel agency expressly provides for this.
4.Any natural or legal person engaged in organized tour operations shall be legally liable to its customers for the proper performance of the obligations arising from the contract, whether such obligations are to be performed by itself or by other service providers, without prejudice to its right of recourse against them.
1. Obtaining a negative certificate from OMPIC
2. Obtaining the title of occupation of premises for use as head office (title of ownership, conclusion of a commercial lease or obtaining a letter of domiciliation)
3. Signature and legalization of the documents necessary for the incorporation of the company, in particular the articles of association, the minutes of appointment of the manager, if applicable
4. Opening of a bank account and deposit of funds corresponding to the share capital in the bank account and obtaining the certificate of blocking funds when the capital exceeds 100,000 dirhams
5. Filing of the file at the Regional Investment Center’s one-stop shop
6. Obtaining the bulletin of identifiers showing the number of the register of commerce, the number of the fiscal identifier, the number of the business tax and the affiliation number to the National Social Security Fund
7. Publication of the extract of the statutes in the Official Bulletin and in a newspaper of legal announcements
1. Invitation to interview: Call the employee to an interview within a maximum of 8 days after the commission of serious misconduct justifying the dismissal
2. Minutes of the interview: At the end of the interview, a report is drawn up to record the employee’s arguments on the fault with which he is accused.
3. Letter of dismissal: If the employer is not satisfied with the employee’s arguments, he may notify him of a dismissal letter.
4. Labor inspection: The employer must notify the labor inspectorate of the dismissal letter and the interview report.