conditions and deadlines, shall be made in return for a receipt delivered by the competent administrative authority. In case of use of postal or electronic means to send a request or file comprising the required documents and made on the legal conditions and deadlines, the postmark or the acknowledgment of receipt stand in for the receipt mentioned in the first paragraph of this article. The relevant administrative authority shall not be bound to deliver the said receipt in case of an abusive lodgment of requests considering their number or the repetitive aspect. Shall be excluded from the provisions of this article, the requests which the lodgment procedures are fixed by special rules. The application procedures of this article shall be fixed by a decree. Art. 6 - The grant procedures of the fiscal identification card, customs code or social security affiliation number, shall be carried out, without delay, for legal persons provided that all the legal conditions were met and within the fixed deadlines for the individual projects. For legal persons, the grant of a registry number in the trade register shall be carried out, without delay, as soon as the completion of the legal publicity. Art. 7 - The enterprises providers of the basic public services, shall fix the deadlines to enable their clients to benefit from the said services. In case of a non-respect of the said deadlines without a legitimate cause, the client who sustains a damage from the delay in providing the requested services, shall be entitled to ask the concerned enterprises for damages in conformity with the legislation in force. The list of the basic public services and application procedures of this article shall be fixed by a decree. Art. 8 - Notwithstanding the contrary legislative provisions and notably article 75 of territorial development and urbanism code promulgated by law n° 94-122 dated 28 November 1994 and except the activities which require the developed spaces, the individual promoters may designate his residence or part of his residence, as the enterprise head office or to exercise a professional activity during a period not exceeding five years from the activity start, in conformity with the following conditions : - the professional activity shall be exclusively exercised by the inhabitants of the said residence, -the promoter shall live in his main residence, - the activity to be exercised, shall be an activity which does not require an important frequentation of clients, merchandises receipt or delivery and environment harmfree. The promoter shall be bound to lodge a declaration at the competent municipal departments for the exercise of professional activity in premises initially destined to dwelling. The exercise of a professional activity in a dwelling place is not of a nature to change its original character and the legislation related to leases of premises of commercial nature shall not be applicable to this exercise. N° 104 CHAPTER III SIMPLIFICATION OF DIRECTION, MANAGEMENT AND PROTECTION PROCEDURES OF SHARHOLDERS AND ASSOCIATES Art. 9 - The relevant administrative departments shall be bound to ensure the formalities declaration on the enterprises notably to the social security funds, tax and customs departments and this, allowing the possibility of remote declaring by the new means of communication, within the deadlines and according to the modalities fixed by a decree. Art. 10 - Shall be repealed the provisions of the first dash of the second paragraph of article 32 of the code of tax rights and procedures. Art. 11 - Shall be added to the second paragraph of article 32 of the code of tax rights and procedures, the following paragraph : “ the visa deadline shall be reduced for the credit of the value added tax from the goods and services exportation to seven days, counted from the date of the lodgment of the request of return accompagnied with the documents justifying the exportation operation” Art. 12 - The provisions of article 92 of the commercial companies code shall be repealed and replaced by the following : Article 92 (new) : The capital of limited liability company shall be fixed by its constitution deed. The company capital, shall be divided into capital shares of equal nominal value. Art. 13 - Shall be repealed the provisions of the seventh paragraph of article 109 of the commercial companies code. Art. 14 - The first paragraph of article 284 and the first paragraph of article 290 of the commercial companies code shall be amended as follows : Article 284 ( first paragraph new) : Every shareholder holding at least five per cent of the public limited company which does not call up capital or three per cent for those which call up capital, shall have the right to get, at any time, a copy of the company documents mentioned in article 201 of this code, relating to the last three financial years as well as a copy of the minutes and attendance sheets of meetings held during the three last years. The shareholders holding a part of the capital, may obtain the communication of the said documents and to give proxy to whom will exercise his right on their behalf. Article 290 ( first paragraph new): The shareholders holding, at least ten per cent of the company capital may ask for the annulment of the taken decisions which are contrary to the bylaws or harming the company interests and taken in the interest of one several shareholders or for the profit of a third party. Art. 15 - Shall be added to the commercial companies code, an article 290 bis reading as follows : Article 290 bis : One or several shareholders holding, at least, ten per cent of the company capital, individually or jointly, ask from the judge of summary procedures to appoint an expert or a body of experts tasked with the mission to present a report on one or several management operations. Official Gazette of the Republic of Tunisia — 28-31 December 2007 Page 1397

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