Business
National commercial code outside OHADA, with Islamic finance provisions
Mauritania is not an OHADA member, so its commercial law is genuinely national: the Code de commerce of 2000 governs companies and trade, supplemented by banking legislation that accommodates Islamic finance. There is no CCJA appeal.
Key rules
- Jurisdiction — The Tribunal de Commerce de Nouakchott hears commercial disputes; final appeal lies to the Cour suprême, not the CCJA.
- Deadline — Company registration: with the Registre du Commerce at the Tribunal de Commerce de Nouakchott
- Deadline — Annual filing of accounts: per the Code de commerce
Governing law
- Loi n° 2000-05 portant Code de commerce
- Loi n° 2018-034 relative aux établissements de crédit
- Loi n° 2012-052 portant Code des investissements
In practice
Mauritania's absence from OHADA is the single most important structural fact for commercial practitioners: the Uniform Acts do not apply, the CCJA has no jurisdiction, and company forms, security interests and insolvency follow the national Code de commerce. Riba prohibition also shapes lending structures, with murabaha and ijara arrangements common in place of conventional interest-bearing facilities.