Large Shopping Centers According To The Investment Code
By ordinance n ° 2018-646 of August 1, 2018 on the investment code, reinforced by decree n ° 2018-647 of August 1, 2018 and by ordinance n ° 2019-1088 of December 18, 2019, the Government of Côte d 'Ivoire has defined the regulations in force relating to investments. These decrees and ordinances define the advantages granted to investors, the criteria and conditions eligibility for these benefits as well as the guarantees and obligations of investors. One of the innovations of the 2018 code is the confirmation of the eligibility of large shopping centers called "Malls" to the advantages of said code. In fact, in the initial version of the previous code (2012), shopping centers, being assimilated to a retail activity, were not eligible. However, it should be noted that between 2012 and 2018, a derogation was made to allow this activity to be eligible, under certain conditions