Aviation Finance & Leasing 2022

Last Updated June 15, 2022

Côte d'Ivoire

Law and Practice

Authors



John W Ffooks & Co is a full-service corporate, commercial law firm with offices in Madagascar, Mauritius and Senegal, providing support to business and industry across French-speaking Africa. The firm's multilingual legal team, comprised of 6 resident partners and 20 associates, is the only legal practice in the region with a combination of Napoleonic and English law expertise – making the firm the obvious choice when it comes to international transactions in Francophone Africa. Its particular strengths are in assisting inward investors into the region and in reconciling their common law understanding of business with the realities of working under legal systems derived from the Napoleonic Code. The firm's expertise in advising local and international clients has earned the trust of listed and unlisted domestic, as well as international, corporations, banks and financial institutions, light and heavy industrial firms, state-owned enterprises and government departments.

The transfer of an aircraft or engine is subject to the payment of registration fees in Côte d'Ivoire. 

It is advisable that a sale agreement be translated into French by a sworn translator for registration purposes.  

Pursuant to the Civil Aviation Code, the sale agreement or the bill of sale and the registration of the sale with the Civil Aviation Registry constitute ownership title. The law is silent when it comes to ascertaining whether it includes all installed parts, like an auxiliary power unit (APU). However, the authors believe that to be included, the parts must be mentioned in the sale agreement. 

Based on the strict reading of the Civil Aviation Code, the sale of the ownership interest in an entity that owns an aircraft or engine is not recognised as a sale of such aircraft or engine itself.  

The bill of sale may be governed by a foreign law (eg, English or New York law). It is advisable that the bill of sale be translated into French by a sworn translator. 

It is advisable that a sale agreement be translated into French by a sworn translator for registration purposes.  

Bills of sale should be registered with the Ivorian authority; ie, L'Autorité Nationale de l’Aviation Civile (ANAC).  

No government applications or consents are required as a prerequisite to the execution and delivery of a bill of sale in relation to an aircraft or engine registered in Ivory Coast. 

The bill of sale is subject to the payment of a registration fee at the tax office. 

The authors are not aware of any laws that would prohibit or permit any types of operating/wet/finance leases or leases concerning only engines or parts. 

The courts in Côte d'Ivoire accept the right of the parties to a lease to choose a foreign law and submit to the jurisdiction of foreign courts provided the applicable provisions of the English or New York law, as the case may be, would not violate any public order pursuant to any applicable law in Côte d'Ivoire.  

There are no material restrictions imposed on domestic lessees making rent payments to foreign lessors in US dollars subject to compliance with the exchange control requirements. 

There are no specific exchange control provisions that could prevent rent payments under a lease or any repatriation of realisation proceeds. 

A lease is subject to the payment of a registration fee with the Civil Aviation Authority. 

A lessor needs to be licensed or qualified in Côte d'Ivoire to do business with a domestic lessee. 

However, the lease of a foreign registered aircraft by an Ivorian-based entity is subject to the prior approval of the ANAC. 

Any lease must contain the following terms and conditions:  

  • the type, model and serial number of the aircraft; 
  • the name and address of the registered owner; 
  • the type of lease (dry lease, wet lease, damp lease); 
  • the name of the country of registration, nationality and trade mark registration; 
  • an airworthiness certificate and declaration by the registration stating that the aircraft is in compliance with the rules of airworthiness of the country of registration; 
  • details of the lessee; 
  • duration of the lease; 
  • a statement specifying the party liable for the control and airworthiness of the aircraft; 
  • places of the exploitation of the aircraft; and  
  • any information on the airworthiness status of the aircraft during the last five years of exploitation (including any accidents). 

The Civil Aviation Code provides that when the duration of the lease is more than three months, the agreement must be registered with the Civil Aviation Authority. Based on this mandatory requirement, the parties may consider inserting a provision under which the aircraft shall be registered under such conditions.  

Such provisions are accepted under Ivorian Law. 

The letter of the law is silent on whether a lease can cover parts that are installed or replaced on an aircraft or engine after a lease's execution. 

The letter of the law is silent on this point. 

Ivorian law does not expressly set forth such concepts.  

The letter of the law is not entirely clear on this point. However, based on the authors' interpretation of the law, the interests of the owner or a lessor of an aircraft may be noted on the Aircraft Register. 

Based on the Civil Aviation Code, aircraft may only be registered in the name of the owner. In all cases, if the owner is different from the operator, the certificate of registration of the aircraft will clearly identify which is the owner and which is the operator of the aircraft.

There is no specific register for leases concerning aircraft or engines. Leases are registered with the ANAC. 

Pursuant to the Civil Aviation Code, any lease of an aircraft for a period of three months or more must be registered with the ANAC. The exploitation of the leased aircraft is subject to the prior approval of the ANAC.  

Briefly, the lessee must file an application for approval within 60 days from the exploitation of the aircraft. The application letter needs to be filed with:

  • a copy of the executed lease agreement;
  • any information on the registered owner, the lessor and the lessee;
  • the description of the aircraft;
  • the duration of the lease;
  • the country of registration, nationality and trade mark registration; and
  • information on airworthiness.  

There is no specific timeframe for completion. In the event of failing to register the lease, the minister in charge of civil aviation may pronounce the suspension or withdrawal of the licences of the lessee.  

The lease should be translated into French for registration purposes at the ANAC. 

The registration of the lease is subject to the payment of registration fees.  

The registration of aircraft is made only with the ANAC registry (Aircraft Register). 

Please refer to 2.3.5 Requirements for a Lease to Be Valid and Registrable

If the lessor is incorporated in Côte d'Ivoire, the payment of income taxes will be due. However, if the lessor is not incorporated in Côte d'Ivoire, withholding tax may be due. 

A foreign lessor would not be deemed to be resident or domiciled in Côte d'Ivoire. However, as a party to the lease, they would be subject to taxes. 

In the case of a dry lease, the lessee is liable for the control of the operation of the aircraft and the responsibilities resulting from such operation. 

In the case of a wet lease, the lessor carries out the control of the operation of the aircraft. The lessor is also liable for the supervision of the security of the aircraft. 

Please refer to 2.4.3 Engine Maintenance and Operations

The creditors of a domestic lessee are not permitted to attach an aircraft leased to it but owned by a different entity. 

The following creditors take priority over the mortgagee: 

  • court fees in connection with the sale of the aircraft; 
  • remuneration in relation to the rescue of the aircraft; 
  • costs in relation to the conservation of the aircraft; 
  • debts resulting from the contract of employment of the members of the crew and other persons employed in the on-board service; 
  • royalties for the use of devices and aids to navigation; and 
  • landing as well as parking fees. 

There is no provision under the law that requires that all or part of the insurances be placed with domestic insurance companies.

Organisations responsible for the operation and management of air navigation services in Côte d'Ivoire are required to subscribe to an "air navigation" insurance policy. All aircraft operators are required to take out a policy covering their civil liability in the event of an accident, in particular with regard to flight personnel, passengers, luggage, cargo, mail and third parties. 

Insurances can be placed outside Côte d'Ivoire up to 100% coverage. 

The letter of the law is silent on this point. 

Assignments of insurances/reinsurances are permitted. 

There are no restrictions on the lessor’s ability to terminate an aircraft lease, re-export the aircraft and sell the aircraft following that termination, except if any limitations were established in the lease agreement. The letter of the law is silent on whether the aircraft needs to be physically located in Côte d'Ivoire at the time of any such action(s). 

Whilst the authors are not aware of any court resolution in Côte d'Ivoire dealing with the possession of an aircraft, from a pure legal perspective, the lessee should be notified of the possession action. 

There are no specific courts that are competent to decide aviation disputes. Aviation disputes are brought before the commercial courts of Côte d'Ivoire. 

Summary judgment or injunctive relief requires the existence of urgency. The lawsuit is brought before the president of the courts, who issues a decision within approximately four to ten days (depending on the urgency of the matter).  

The domestic courts could uphold:  

  • a foreign law as the governing law of an aircraft lease;  
  • the submission to a foreign jurisdiction; and  
  • a waiver of immunity by the parties of such lease. 

The enforcement of foreign judgments (either a foreign court judgment or an arbitral award) in Côte d'Ivoire is subject to the obtaining of an exequatur duly issued by the courts of Côte d'Ivoire. The Ivorian court will not reassess the merit of the case but will mainly ascertain the satisfaction of the following conditions: 

  • the judgment was rendered by a competent judicial authority according to the laws of the country where it was given; 
  • the judgment has become res judicata according to the same laws and is enforceable in the country where it was rendered; 
  • the convicted party was duly summoned to appear before the court that rendered the judgment and was given the opportunity to defend themselves; 
  • the dispute on which the foreign court ruled is not, according to Ivorian law, within the exclusive jurisdiction of Ivorian courts; 
  • there is no conflict between the foreign judgment and another judgment already rendered by an Ivorian court, on the same cause of action, the same subject matter and between the same parties, and that has become res judicata; and 
  • the decision contains nothing contrary to Ivorian public policy. 

Whilst the authors are not aware of any court resolution in Côte d'Ivoire dealing with this point, in general, damages are set in the local currency. 

It would be possible to recover default interest. However, following termination of the lease for default, including if the lessee fails to return the aircraft, it would not be possible to charge additional rent, although it would be possible to claim the repossession of the aircraft and a compensation for the damages incurred by the lessor, given the lessee’s failure to return the aircraft. 

A lessor under an aircraft lease is not required to pay taxes or fees in a significant (ie, non-nominal) amount in connection with the enforcement of such lease in Ivory Coast. 

The terms of termination of the aircraft lease are fixed by the parties in the lease.  

A lessee is not entitled to claim sovereign or other immunity from suit, unless the lessee is the Ivorian state. 

Côte d'Ivoire has adopted the 1958 Convention on the Recognition and Enforcement of Foreign Arbitral Awards (the "New York Convention") and the national courts recognise and enforce arbitral decisions. 

There are no other relevant issues of which a lessor should be aware in relation to the enforcement of its rights. 

There is no prohibition under the relevant law pertaining to the concept of contractual assignment and novation. 

From a practical perspective, such assignment/novation of lease agreement would be held valid by a domestic court. The requirement of the lessee’s consent would depend on the governing law of the lease agreement and the assignment/novation agreement. The authors are not aware of any mandatory terms under Ivorian law to be included in such agreement/deed. 

It is advisable for an aircraft and/or engine lease assignment and assumption/novation to be translated, certified, notarised or legalised to be enforceable against a domestic party. 

The letter of the law is silent on the requirement to file or register lease assignments. However, given that the initial lease was subject to registration with the ANAC, assignments/novation of such lease should also be registered with the ANAC.  

No government applications or consents are required as a prerequisite to the execution and delivery of an aircraft and/or engine lease assignment and assumption/novation in relation to an aircraft registered domestically. 

Such assignment and assumption/novation agreement may be subject to the payment of registration fees. 

Any such transfer would not be considered per se as a transfer of ownership of the aircraft. 

The aircraft's registered owner or its authorised representative can deregister an aircraft. The registered owner must notify the ANAC in writing of the reasons for deregistration and fill in a form that will be signed by the owner or its representative.  

Deregistration of a lease can also be done at the request of the lessee if the latter brings evidence of the expiry or the termination of the lease. 

The aircraft owner or the lessor can apply for the deregistration of the aircraft without the lessee’s or operator’s consent. 

The following documents must be provided:

  • a deregistration application letter; 
  • a request in duplicate, signed by the owner or its mandated representative; 
  • revenue stamps (XAF100,000 (approximately USD158) for aircraft more than 5,700 kg and XAF20,000 (approximately USD32) for aircraft less than 5,700 kg); 
  • an original of the certificate of registration; 
  • an original of a certificate of airworthiness; 
  • an original of a noise certificate; 
  • an original of an operating certificate of on-board radioelectric installation; 
  • an original of an aircraft radio licence; 
  • if the applicant is not the last owner registered in the Ivorian register, an original or certified deed of sale, between the last registered owner and the applicant; 
  • proof that the applicant, if different from the owner, has been appointed by the latter; and
  • proof of payment of fees of XAF200,000 (approximately USD317).

There is no specific duration of the deregistration process under the law. 

Advance assurances are not provided to an aircraft owner, mortgagee or lessor as to the prompt deregistration of an aircraft.  

Deregistration is subject to the payment of fees of XAF200,000 (approximately USD317). 

A deregistration power of attorney will be recognised, and it is advisable for a deregistration power of attorney to be translated, certified, notarised and legalised to be enforceable against a domestic party. 

Apart from the required documents noted in 2.8.3 Required Documentation, no additional documents are required. 

A deregistration power of attorney can be governed by a foreign law. 

From a practical perspective, if a deregistration power of attorney is expressed to be irrevocable, it could be difficult to revoke it anyway. 

The law is silent on the possibility of exporting an aircraft without the lessee’s consent. However, as a matter of practice, any formality in connection with a transaction involving a local lessee (and especially if such lessee is the national airline) is subject to the approval of the latter. For deregistration/export purposes, an aircraft should be in Côte d’Ivoire for inspection purposes in order to be issued an export certificate. 

It is possible to obtain an export licence in Côte d’Ivoire called a certificate of airworthiness for export. The requirements for a certificate of airworthiness for export purposes are: 

  • an indication as to whether the product is new, newly revised or used; 
  • conformity with the type certificate; 
  • a weighing sheet less than 12 months old after any repair or major modification of the product; 
  • proof of compliance with the applicable airworthiness directives and, if applicable, a notification acceptable to the ANAC of non-compliance with certain airworthiness directives; 
  • product history, such as aircraft and engine logs, and repair and modification records; 
  • a general description of all temporary installations on the aircraft for ferrying purposes and a commitment to dismantle and restore the aircraft to approved conditions after the ferry flight; 
  • a certificate or promise of acceptance of the product by the foreign buyer; and
  • the special conditions of the country importing the product. 

The letter of the law is silent on how long it will take to obtain the certificate of airworthiness for export purposes and on whether it can be issued in advance.  

The relevant law does not provide for costs/fees/taxes that are charged in respect of the export of an aircraft. 

Whilst the law requires the removal of registration marks from aircraft, the law does not require that the ANAC be provided with evidence of such removal. 

L'Organisation pour l'Harmonisation en Afrique du Droit des Affaires (OHADA) Uniform Act dated 10 September 2015 (the “Uniform Act on Insolvency”) governs insolvency and restructuring in Côte d’Ivoire. The OHADA Insolvency Act regulates all matters relating to insolvency law in all OHADA member states. Its purpose is:  

  • to organise pre-insolvency procedures of conciliation, preventative settlement and rehabilitative proceedings of reorganisation and assets liquidation so as to preserve the economic activities and employment of debtor companies, quickly rehabilitate healthy companies and liquidate distressed ones in such a way that the debtors’ assets will be maximised for the purpose of increasing receivables to be recovered by creditors and establish a specific order of payment to secured or unsecured collateral securities;  
  • to define rules applicable to judicial administrators; and  
  • to set proprietary and professional sanctions as well as criminal proceedings related to the default of the debtor, applicable to the debtor company's top executives and individuals involved in the proceedings management. 

Please refer to 2.9.1 Overview of Relevant Laws and Statutory Regimes Governing Restructurings, Reorganisations, Insolvencies and Liquidations

Under the Uniform Act on Insolvency, a foreign representative may apply to the competent domestic court to recognise and oversee proceedings for which they have been appointed as a representative. As such, an application for recognition will be submitted with the following documents: 

  • a certified copy of the decision to open the foreign collective procedure and to appoint the foreign representative; and 
  • a certificate from the foreign court attesting to the opening of the foreign collective procedure and the appointment of the foreign representative. 

The application for recognition will also be accompanied by a statement identifying all foreign collective proceedings concerning the debtor that are known by the foreign representative. 

All documents provided in support of an application for recognition will have to be drafted or translated into French. 

The power of attorney remains valid until the full completion of the deregistration formalities. It is advisable that the power of attorney provides provision in this regard.  

In Côte d’Ivoire, the opening of insolvency proceedings against a lessee (ie, legal redress or liquidation of an asset) neither suspends nor terminates a lease agreement. However, the insolvency administrator or the syndic may always terminate it. The aircraft could not be deemed part of the lessee’s property as it is not owned by the lessee/insolvent.  

The main risks for a lender if a borrower providing security becomes insolvent would be the lack of sufficient assets to provide for the payments due to the lender, which, if not having a guarantee of its own, will be deemed as any other common creditor that should be equally paid in accordance with the debtor’s existing assets. 

It is understood that there is not a moratorium (or similar stay) imposed in connection with insolvency proceedings. 

The procedure for legal redress or liquidation of an asset may be opened to any debtor (ie, a domestic lessee) in the case of cessation of payment. 

The cessation of payments is the state in which the debtor is unable to meet its due obligations with its available assets (excluding situations where the credit reserves or payment periods enjoyed by the debtor from its creditors enable it to meet its due obligations).  

A debtor that is in cessation of payments will make a declaration at the relevant domestic court for the purpose of obtaining the opening of legal redress or liquidation proceedings, regardless of the nature of the debts.

Please refer to 2.9.5 Other Effects of a Lessee's Insolvency

Please refer to 2.9.5 Other Effects of a Lessee's Insolvency

Côte d’Ivoire has adhered to the Convention on International Interests in Mobile Equipment (the "Convention") and the related Protocol on Matters specific to Aircraft Equipment (the "Protocol"). To date, the authors are not aware of any requirement for obtaining “authorised entry point” codes (AEPs) for registering international interests and how long it takes.  

Pursuant to the International Civil Aviation Organization (ICAO), Côte d’Ivoire has made the following declarations: 

  • a declaration under Article 54 (2) of the Convention; and
  • declarations under Articles 39 (1) (a), 40, 52, 53 and 54 (2) of the Convention. 

The authors have not seen any declaration under Article XIII of the Protocol made by Côte d’Ivoire.  

The authors are not aware of any experience that courts have had in relation to parties enforcing the Convention or the Protocol in Côte d’Ivoire.  

Côte d’Ivoire is a party to the 1948 Geneva Convention on the International Recognition of Rights in Aircraft and the 1933 Rome Convention for the Unification of Certain Rules relating to the Precautionary Arrest of Aircraft. 

The authors are not aware of any restrictions on foreign lenders financing an aircraft locally or on borrowers using the loan proceeds. 

Borrowing is subject to a declaration with the central bank and the Ministry of Finance. 

Repatriation of realisation proceeds is not subject to any specific restrictions but should be made via a local bank. 

Borrowers are permitted to grant security to foreign lenders. 

The issuance of guarantees by an Ivorian entity is permitted but is subject to the prior approval of the Ministry of Finance. 

Ivorian laws do not contain a definition/explanation of the legal concept of corporate benefit.  

Taking share security over a domestic special-purpose vehicle (SPV) that owns the financed aircraft is possible but the authors have not come across this kind of situation. Pledges over shares are permitted under the local laws. 

Parties can agree to include provisions on negative pledges. However, such provisions are not mentioned in the registry of the competent authority when registering the pledge. 

The relevant local laws do not provide for restrictions on intercreditor arrangements. 

The concept of agency and the role of an agent under a syndicated loan agreement is recognised.  

The authors are not aware of any debt subordination concept under Ivorian law. 

The transfer or assignment of all or part of an outstanding debt under an English or New York-governed loan is permissible and recognised.

There is a usury rate in Côte d’Ivoire. 

The typical form of security and recourse that would be granted in an aviation finance transaction domestically is a mortgage. 

A mortgage covers, as long as it belongs to the owner of the aircraft, the airframe, the engines, the propellers, the on-board equipment and all parts intended to be used on a continuous basis for the service of the aircraft, whether they are part of the aircraft or temporarily separated from it.  

The concept of a security agent is recognised in Côte d’Ivoire. 

There are no legal provisions that would prevent a borrower from assigning to a security trustee pursuant to a security assignment or a mortgage its rights to the aircraft or under an aircraft lease (including in relation to insurances). 

It is possible to assign the rights and benefits only without also assigning the attendant obligations of the lessor under an aircraft lease. 

The OHADA Uniform Act organising securities (the "Uniform Act on Securities") provides a list of security that can be taken as a guarantee of loans. The security set forth therein must be governed by the Act.  

Security needs to be registered with the companies registry (RCCM) in order to be enforceable against third parties. Security assignments need to be drafted and executed in French. 

See 3.2.7 Formalities/Mandatory Terms to Create and Perfect Security Assignments

Security needs to be registered with the RCCM in order to be enforceable against third parties.  

The transfer of security interests over an aircraft and/or engines should be permitted. 

The security interests should not be jeopardised under such circumstances. 

The authors are not aware of any parallel debt structures that are used domestically so that the security trustee has an independent right to the secured debt. 

A secured party under a security assignment would not be deemed to be resident, domiciled, carrying on business or subject to any taxes as a result of its being a party to, or its enforcement of, the security assignment. 

Pursuant to the Civil Aviation Code, any mortgage shall only be enforceable against third parties from the date of its registration in the Aircraft Register. 

It is understood that there is no difference between the form of security (or perfection) taken over an aircraft and that taken over spare engines. Regarding the mortgage, the Civil Aviation Code states that the basis of the mortgage concerns, as long as it belongs to the owner of the aircraft, the airframe, the engines, the propellers, the on-board equipment and all parts intended continuously for the service of the aircraft, whether they are part of the aircraft or temporarily separated from it. 

Security over a bank account usually takes the form of a pledge over a bank account. A pledge over a bank account should be registered with the tax authority and the RCCM to be enforceable against third parties. 

The Civil Aviation Code provides the following list of preferred receivables (privileges) that are paid prior to the mortgagee: 

  • court fees in connection with the sale of the aircraft; 
  • remuneration in relation to the rescue of the aircraft; 
  • costs in relation to the conservation of the aircraft; 
  • debts resulting from the contract of employment of the members of the crew and other persons employed in the on-board service; 
  • royalties for the use of devices and aids to navigation; and 
  • landing as well as parking fees. 

The third-party creditor needs to register its receivables with the Aircraft Register to benefit from the privileges, otherwise the privileges would lapse three months after the event that gives rise to the existence of the privileges. 

There is no specific timeframe to discharge a lien or mortgage over an aircraft. 

Mortgages and charges are registered with the Aircraft Register, which is publicly available. The interests of an aircraft mortgagee or security trustee can be noted on the Aircraft Register and the effect of such notation is enforceability against third parties. 

Ivorian law provides a concept of the right of retention. This security allows a creditor that holds a movable asset of its debtor to retain said movable asset until the debtor pays it. However, the letter of the law is silent on whether the right of retention arises over an aircraft and/or on a “fleet-wide” basis. 

To verify that an aircraft is free of encumbrances, the potential purchaser could carry out searches on the Aircraft Register of the ANAC. 

There are no relevant differences in enforcing a security assignment as opposed to a loan or a guarantee. 

Pursuant to the Uniform Act on Securities, the instrument appointing the security agent shall provide the following information: 

  • description of the secured obligation(s), or, if they are in the future, elements enabling their individualisation, such as the identification of the debtors, the place of payment, debt amount and maturity date;  
  • identification of the secured creditors as of the date of appointment of the security agent;  
  • identification and registered office of the security agent;  
  • duration of the security agent’s mandate and description of the scope of the security agent’s management and disposal powers; and 
  • conditions under which the security agent reports its activities to the secured creditors.  

Failure to provide the information above will result in the security instrument being null and void.

It also provides that during its mandate, when the security agent acts for the benefit of the secured creditors, it shall expressly state so, and any registration of a security made during its mandate shall state its name and role as a security agent. 

In this regard, a notice and an acknowledgement are not sufficient from a pure legal perspective. 

The domestic courts could uphold:  

  • a foreign law as the governing law of a finance document; and  
  • the submission to a foreign jurisdiction.  

However, the security document must be governed by Ivorian law and submitted to the Ivorian courts. 

The enforcement of foreign judgments (either a foreign court judgment or an arbitral award) in Côte d’Ivoire is subject to the obtaining of an exequatur duly issued by the courts of Côte d’Ivoire. 

The Civil Aviation Code is silent on whether a secured party can take physical possession of the aircraft to enforce a security agreement/aircraft mortgage without the lessee's or operator's consent. 

Commercial courts are generally competent to decide enforcement actions under a security agreement/aircraft mortgage. 

Please refer to 2.6.4 Summary Judgment or Other Relief

The letter of the law is silent on whether a secured party under a security agreement/aircraft mortgage can obtain a judgment in a foreign currency. 

A secured party would not be required to pay taxes or fees in a non-nominal amount in connection with the enforcement of a security agreement/aircraft mortgage.  

There are no other relevant issues that a lender should be aware of in relation to the enforcement of its rights. 

There are no other material issues and/or any material court judgments that are relevant to the purchase, sale, lease or debt finance of an aircraft registered domestically and/or involving a domestic party.

A draft of a new Civil Aviation Code was adopted by the government of Côte d’Ivoire on 9 March 2022. However, it is not clear when the new Code might be entered into force. Please be advised that the foregoing analysis may change after the issuance of the new Civil Aviation Code.

John W Ffooks & Co

1st Floor, Immeuble Assist
Ivandry Antananarivo, 101
Madagascar

+261 20 224 3247

contact@jwflegal.com www.jwflegal.com
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Law and Practice

Authors



John W Ffooks & Co is a full-service corporate, commercial law firm with offices in Madagascar, Mauritius and Senegal, providing support to business and industry across French-speaking Africa. The firm's multilingual legal team, comprised of 6 resident partners and 20 associates, is the only legal practice in the region with a combination of Napoleonic and English law expertise – making the firm the obvious choice when it comes to international transactions in Francophone Africa. Its particular strengths are in assisting inward investors into the region and in reconciling their common law understanding of business with the realities of working under legal systems derived from the Napoleonic Code. The firm's expertise in advising local and international clients has earned the trust of listed and unlisted domestic, as well as international, corporations, banks and financial institutions, light and heavy industrial firms, state-owned enterprises and government departments.

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