BOOK IX: Overseas provisions.

The exemptions provided for by articles L. 123-25 to L. 123-27 are applicable to natural persons subject to a simplified tax regime under the regulations in force in French Polynesia.

For the application of article L. 133-6 : I.-The words: “those arising from the provisions of article 1269 of the Code of Civil Procedure” are replaced by the words: applications for revision of accounts and liquidation of fruits presented with a view to recovery in the event of error, omission or misrepresentation”. II.-The provisions of the last paragraph are applicable in the case of transport made on behalf of French…

In article L. 133-7, the words: “customs duties, taxes, charges and fines relating to a transport operation” are deleted.

For the application of articles L. 141-15, L. 143-7, L. 144-1 to L. 144-13 and L. 145-28, a magistrate of the court of first instance may be delegated by the president.

In article L. 141-13, the words: “by Articles 638 and 653 of the General Tax Code” are replaced by the words: “by the provisions of the Tax Code applicable in French Polynesia”.

Article L. 144-11 is worded as follows: “Art. L. 144-11 -If, in accordance with territorial regulations, the management lease contract includes a sliding scale clause, a request may be made to revise the rent, notwithstanding any agreement to the contrary, in accordance with the conditions laid down by a resolution of the Assembly of French Polynesia when, as a result of this clause, the rent is increased or decreased by…

Article L. 144-12 is worded as follows: “Art. L. 144-12 -If the parties fail to reach an amicable agreement on the revision of the rent, the proceedings shall be brought and judged in accordance with the provisions relating to the revision of the price of leases of buildings or premises for commercial or industrial use. The judge must, taking into account all the elements of assessment, adapt the sliding scale…

Article L. 145-2 is amended as follows: I.-In 4°, the words: “to the State, départements, communes, public establishments” are replaced by the words: “to the State, local authorities and public establishments”; II.-.In 6°, the words: “to the social security fund of the Maison des Artistes and recognised authors of graphic and plastic works, as defined by Article 71 of Annex III of the General Tax Code” are replaced by the…

For the application of article L. 145-6, the words: “the evacuation of premises included in a sector or perimeter provided for in articles L. 313-4 and L. 313-4-2 of the town planning code” are replaced by the words: “the evacuation of premises provided for in article L. 145-18”.

In article L. 145-13, the words: “subject to the provisions of the law of 28 May 1943 on the application to foreigners of the laws relating to leases for rent and farm leases” are deleted.