BOOK IX: Overseas provisions.

The exemptions provided for in 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 Mayotte.

For the application of Article L. 123-32, the words: “the bodies managing social protection schemes under the Social Security Code and the Rural and Maritime Fishing Code” are replaced by the words: “the bodies managing social protection schemes in Mayotte”.

For the application in Mayotte of article L. 123-37, farm managers subject to the criterion of the third paragraph of the same article and engaged in marine farming activities are identified separately from the agricultural workers defined in article L. 311-2 of the rural and maritime fishing code.

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

A article L. 141-13, the words: “of the declaration prescribed by the articles 638 and 653 of the General Tax Code” are replaced by the words: “the declaration required under the conditions laid down by the provisions of the Tax Code applicable in the local authority”.

In 6° of Article L. 145-2, the words “to the social security fund of the house of artists and recognised authors of graphic and plastic works, as defined by Article 71 of Annex III to the General Tax Code” are replaced by the words: “to the Mayotte social security fund and recognised as authors of graphic and plastic works within the meaning of the locally applicable tax code”.

The second paragraph of Article L. 145-18 reads as follows: “The same applies to property restoration operations involving restoration, conservation, modernisation or demolition work resulting in the transformation of the habitable conditions of a group of buildings requiring the evacuation of the premises. These operations may be decided upon and carried out in accordance with local regulations, either by the local public authorities with jurisdiction, or at the initiative of…

The first paragraph of Article L. 145-34 reads as follows: “Unless there is a significant change in the factors determining the rental value, the rate of change in the rent applicable when the lease to be renewed takes effect, if its term does not exceed nine years, may not exceed the change in a quarterly local index measuring the cost of construction that has occurred since the rent for the…

The last paragraph of Article L. 145-35 reads as follows: “The composition of the commission, the method of appointing its members and its operating rules are set by order of the State representative. “