Moroccan constitution 2011 pdf taxable

Introduction in the speech given to both houses of parliament on 11 october 20 during the first parliamentary session, king mohammed vi said that the moroccan democratic model. Every fundamental right is an essential feature of the constitution. Before this time, the power to tax was given only to individual states. Moroccans have overwhelmingly approved constitutional reforms put forward by king mohammed vi, early results have suggested. World constitutions illustrated morocco constitutionnet. Moroccan constitutional referendum, 2011 ballotpedia. According to the state departments country report on human rights practices, the moroccan constitution grants workers the right to form and join unions, strike, and bargain collectively, with some restrictions s 396429 labor code act 1999, no. Dividends received by corporate shareholders from taxable moroccanresident entities must be included in business profits, but the dividends are 100% deductible in calculating taxable income. Morocco protests will test regimes claims to liberalism. Dividends received by corporate shareholders from taxable moroccanresident entities must be included in business profits of the recipient company but the dividends are 100% deductible in the computation of taxable income. In october 2016 parliamentary elections were held in morocco. Article 3 sovereignty belongs to the tunisian people, who exercise it in accordance with the constitution. And for good reasons, the fundamental features of this new text trace the contours. Morocco homepage european forum for democracy and solidarity.

In addition, if you are a wholesaler, on the other hand, you need it to sell wholesale without charging sales tax for taxable items and keep records of your taxable items sales. Moroccan king concedes powers in radical blueprint for change. In october 1975, morocco annexed the western sahara, a territory south of the kingdom. Ratification advised by the senate of the united states of america november 18, 1981. Compare the taxation powers listed in the articles of confederation with those listed in the u.

Simple tax guide for americans in morocco us expat taxes morocco. This is occurring at a time when the region is in turmoil and there is great uncertainty. Cnn moroccans voted friday to approve a referendum on constitutional reforms that would weaken the kings powers and boost those of the government. More flaws than merits di francesco biagi 11 marzo 20 1. This was originally the creation of the national advisory council and, on november 15, 1959, the enactment of the dahir, legislation text governing public freedoms and. The king of morocco submitted proposed changes to the constitution, including separating powers in the government, equal rights for men and women, judicial independence and. One of the goals of the constitutional convention was to make taxation a federal power. King declares morocco a constitutional monarchy the national. Morocco food and agriculture organization of the united nations database of national laws and regulations on food, agriculture, and renewable natural resources. For example, if you start an business from home that is an online internet business selling staff online, you will need a resale license to buy wholesale and sell retail. However, the limited scope and impact of this movement hampered the consolidation of these trends. In the name of god, the most merciful, the most compassionate.

As an african state, one of its constituted objectives is the realization of african unity. In particular, article 19 titled honor for moroccan women, makes men and women equal citizens under the law. Moroccos political future will be determined not only by the kings actions in the coming months, but also on the capacity and willingness of moroccan political organizations to build on the opportunities the new constitution, presented on june 17, offers them. Specifically, it grants men and women equal social, economic, political and environmental rights, and equal civil rights. You are right the new moroccan constitution was granted and doesnt, to some extent, exceed the expectations of many moroccans, but it is undoubtedly a good step in the right direction. King declares morocco a constitutional monarchy under the new constitution, the king will remain the supreme commander of the army and a new article formalised him as the highest religious. Although full equality of the sexes was established in article 19 of the constitution in 2011, it has not yet been enforced. Value added tax vat definition the vat is a tax on turnover, applied to industrial, commercial and craft activities, professionals, construction. The electronic irish statute book eisb comprises the acts of the oireachtas parliament, statutory instruments, legislation directory, constitution and a limited number of pre1922 acts. Moroccan king concedes powers in radical blueprint for.

One unusual feature of the moroccan convention is that it provides a foreign tax credit for. The law prohibits certain categories of government employees, including members of the. Morocco is a constitutional, democratic, parliamentary and social monarchy. Does the new moroccan constitution represent a historical turn a blog post at in custodia legis. Article 15 of the moroccan constitution stipulates that no expropriation can take place except in certain cases provided by law.

Moroccos revamped draft constitution will make officials more accountable. After examination of the draft of the constitution by the council of ministers meeting on 14 rejeb 1432 17 june 2011, has decided that which follows. In spite of this he will continue as the highest religious authority and matters of religion will remain in his domain. The road t o refo rm womens political voice in morocco. The new constitution offers protection of individual rights and recognizes womens rights. Links provide access to primary documents, legal commentary, and general government information about specific jurisdictions and topics. Morocco international labour organization database of national laws on labor, social security, and related human rights. Unlike egypt, which has voted on very narrow changes to its constitution, and tunisia, which must make a full overhaul of its constitution, morocco has a constitution that has evolved to meet. Articles 71 and 152 address the extent to which the government is responsible for environmental protection and oversight.

Rabat while the 2011 constitution guarantees citizens the right to access to information, the organic draft bill adopted on july 2014 pains to see the light. Consistency and modernity that rely as much on the form 180 items instead of 108 of the old text, well arranged in 14 titles. A draft released on 17 june foresaw the following changes. Morocco announces constitutional reform plan world news. Article 4 the flag of the republic of tunisia is red, and, according to the terms defined by law, bears in its midst a. At the beginning of 2011 a strong social mobilization triggered by the arab spring. Placard for yes in moroccan referendum on constitution change of 1st of july 2011 decided as a reaction to protests of arab spring, still present on july 3 it should have been removed on 30 of june. Title vii of the constitution provides that the judiciary shall be independent from the legislative and executive branches of government. This guide to law online morocco contains a selection of moroccan legal, juridical, and governmental sources accessible through the internet. Article 31 of the constitution, ratified in 2011, states that all citizens have the right to the access of water and to a healthy environment as well as to lasting durable development.

While this understanding may not be as firm as it was in our grandparents day, it is still fairly well acknowledged. The yes is associated with a picture of king mohammed vi who announced he would vote for the. The fundamental principles mentioned in section one and the rights and liberties mentioned in section two of the constitution may not be amended except after two successive electoral terms, with the approval of twothirds of the members of the council of. In january 2018, the government imposed a 5 percent tax on digital. While the constitution states an individuals home is inviolable and that a search may take place only with a search warrant, authorities at times entered homes without judicial authorization. The 2011 prodemocracy protests of the 20 february movement injected a new energy into the moroccan national media, encouraging journalists to debate and to challenge historical constitutional taboos. A company is resident in morocco if it is incorporated in morocco or if its place of effective management is in morocco. Constitutional reform 2011 the new constitution strengthened and institutionalised womens rights and asserted equality between men and women.

Does the new moroccan constitution represent a historical. Download pdf this publication is the second in a series that international idea is publishing on constitutional developments in west asia and north africa since 2011. The allegations are supported by the gender ranking undertaken by the world economic forum in davos in 2012, in which morocco was rated number 129 of 5 countries in terms of discrimination against girls and women. An extension of the official moroccan identity in the. A referendum on constitutional reforms was held in morocco on 1 july 2011. Consistency and modernity that rely as much on the form 180 items instead of 108 of the old text, well arranged in 14 titles than on. The 2011 reform of morocco s constitution was a historical moment that provoked a dynamic dialogue between civil society and state, and that gave rise to heated debates on the provision of an enabling environment for the empowerment of civil society. The authors of this study, mohamed madani, driss maghraoui and saloua zerhouni provide an objective overview of the manner in. King mohammed vi says project will consolidate moroccan model of democracy and development. The 2011 constitution also authorized the creation of the supreme judicial council, headed by the king, which has the authority to hire, dismiss, and promote judges. If the constitutionmakers had thought that a particular right was not an essential feature, they would not have included it in the category of fundamental rights. According to the 2011 constitution, passed by referendum to curtail public. The moudawana, the family code that governs areas of family law such as marriage, divorce, inheritance, and child custody, was first adopted in morocco in 1958, two years after it gained its independence from.

Driss jindari, constitutional reform in morocco and the question of the civil state in. Despite the new constitution of july 1, 2011, reform in. Constitution and taxation in particular, the constitutional provisions that deal explicitly with the national. The changes, inspired by protests taking a lead from the arab spring. Constitution of 2011, morocco is defined as modern state of democratic rights founded on the principles of participation, pluralism and good governance constitution 2011. However, the new constitution of 2011 is considered as a suitable tool initiating the moroccan alternative toward democracy. Constitutional issues of taxation most americans understand that all government functions must be authorized by their state constitution or the constitution of the united states. The first constitution of morocco was adopted in 1962, 6 years after the country regained independence. The right to own property is guaranteed, but its extent and use may be restricted by law if the needs of economic and social planning and development require it. As of january 2008, the participation exemption in. The first constitution of morocco was adopted in 1962, 6 years after the country regained. From and following that event, the king, mohamed v, worked for the establishment of political and constitutional institutions. Introduction on july 1, 2011, moroccans voted to officially consolidate nearly two decades of reform with a new constitution designed to establish a constitutional monarchy with separation of powers. Reform of 2004 and were enshrined in the 2011 moroccan constitution.

Moroccos 2011 constitution obliges the government to reform existing laws to harmonize them with articles affirming the rights of women. It was called in response to a series of protests across morocco that began on 20 february 2011 when over ten thousand moroccans participated in demonstrations demanding democratic reforms. According to the new text the person of the king is no longer sacred, but inviolable. The draft of the constitution of which the text is annexed to this dahir, will be submitted to referendum on 28 rejeb 1432 1 july 2011.