The agricultural and fishing development group (GDAP): is a group of owners, farmers and fishermen. It is a professional agricultural organization recognized as a structure of the social and solidarity economy (ESS).
Generally speaking, the GDAPs ensure the execution of missions meeting the needs of their members and those of the development of the agriculture and fishing sector.
Law No. 99-43 relating to development groups in the agriculture and fishing sector. 1999-05-10;
Generally speaking, the GDAPs ensure the execution of missions meeting the needs of their members and those of the development of the agriculture and fishing sector.
Law No. 99-43 relating to development groups in the agriculture and fishing sector. 1999-05-10;
- Law No. 99-43 relating to development groups in the agriculture and fishing sector. 1999-05-10;
- Law No. 2004-24 amending and supplementing Law No. 99-43 on development groups in the agriculture and fisheries sector. 2004-03-15;
- Decree No. 99-1819 approving the standard statutes of development groups in the agriculture andfisheries sector. 1999-08-23.
Agricultural service mutual societies (SMSA): These are cooperatives governed by law n°2005-94 of October 18, 2005 relating to agricultural service mutual societies. In addition to this law, SMSAs are subject to three implementing texts:
- Decree No. 2007-1390, approving the standard statutes of central mutual societies for agricultural services;
- Decree No. 2007-1391, approving the standard statutes of basic mutual societies for agricultural services;
- and – Joint Order of the Minister of Agriculture and Water Resources and the Minister of Finance of December 18, 2007, setting the minimum turnover and minimum capital requiring central mutual societies of the agricultural service to appoint an auditor chosen from among the auditors registered with the Order of Chartered Accountants of Tunisia or from among the auditors registered on the list of accounting specialists within the accounting group of the Tunisia.