COTE D’IVOIRE LAW AND PRACTICE Contributed by: Abdourahim Bodeen Diallo, Albert Dione, Tokpanan Doré, Joane-Dominique Bah, Thierno Moustapha Diallo, Mamadou Billo Barry and Nasrine Akrah, Thiam & Associés
1. Legal System and Regulatory Framework 1.1 Legal System
as the foundation of business law in Côte d’Ivoire. They cover, in particular: • General Commercial Law (AUGDC, 2010); • commercial companies as well as economic inter - est groups (AUSCGIE, 2014); • securities; • accounting; and • arbitration and mediation, two complementary approaches to dispute resolution. The Common Court of Justice and Arbitration (CCJA) ensures that the texts are interpreted uniformly. The Configuration of the Judicial System The structure of the Ivorian judicial system is as fol - lows: • courts of first instance, authorised to hear civil, commercial, and criminal disputes; • Court of Appeal; • Court of Cassation, the highest court, the true supreme judge of the judicial order; • Council of State, the highest court of the adminis - trative order; and • Court of Auditors, an essential pillar of public man - agement. In response to commercial disputes, Côte d’Ivoire established the Abidjan Commercial Court under Decree No 2012-1128 and strengthened it with a Court of Appeal dedicated to the commercial sector, in order to expedite the resolution of business-related conflicts. When seeking to resolve their disputes, com - panies sometimes turn to arbitration, notably through the CCJA or the Arbitration Center of the Chamber of Commerce and Industry (CACI). By combining modernity and regional harmonisation, Côte d’Ivoire offers a legal framework that is particu - larly conducive to business development. The nation - al law, integrated with OHADA and UEMOA ( Union Économique et Monétaire Ouest-Africaine ) standards, provides investors with stability, predictability, and legal security. Recent reforms, including the estab - lishment of a commercial court, the digitalisation of procedures, and administrative simplification through CEPICI, further enhance the country’s attractiveness.
Côte d’Ivoire relies on civil law inherited from the French legal tradition. The system is based on a rig - orous codification of texts and a normative hierarchy structured around the 2016 constitution, ordinances, decrees, and orders. Case law is primarily used as an interpretative tool and is not considered a main source of law. The framework governing businesses arises from a harmonious network of national and regional texts, particularly those formulated by the Organization for the Harmonization of Business Law in Africa (OHA - DA) and West African Economic and Monetary Union (WAEMU). The Sources of Business Law Economic activities are subject to several essential codes, including: • the Investment Code (Ordinance No 2018-646 of 1 August 2018); • the Commercial Code; • the Labor Code (Law No 2015-532 of 20 July 2015); • the General Tax Code; • the Public Procurement Code (Decree No 2019- 679 of 24 July 2019); and • sector-specific codes: (a) Mines (Law No 2014-138); (b) Hydrocarbons (Law No 96-669, as amended); (c) Environment (Law No 2018-938); and (d) Telecommunications (Law No 2013-451). Most procedures for starting a business are now centralised at the one-stop business creation centre located at the Centre de Promotion des Investisse- ments en Côte d’Ivoire (CEPICI), in accordance with government reforms aimed at simplifying procedures and strengthening the business climate. The Influence Exerted by Regional Legislation Côte d’Ivoire is part of several regional organisations, whose standards immediately translate into obliga - tions for businesses. The OHADA Uniform Acts serve
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