Business Law (Droit de lEntreprise) - Exam Revision Sheet

1. 📌 Essentials

• Commercial law regulates economic activities, transactions, and relations.
• Main sources: Moroccan Code of Commerce, treaties, usages, jurisprudence.
• Jurisdictions: specialized commercial courts established in 1997.
• Core activities: production, distribution, services.
• Acts of commerce: by form, accessory, or mixed; include bills, companies.
• The merchant: habitual, professional operator, ≥18 years old, capable.
• Restrictions: incompatible professions, fraud, bankruptcy disqualifications.
• Obligations: accounting, registration, declaration, tax payments, social security.
• Auto-entrepreneur: simplified regime with turnover limits and recent reforms.
• Formalism ensures security; flexibility enables rapid transactions.

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