Chapter I: Provisions adapting Book I.

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 Saint-Pierre-et-Miquelon.

In articles L. 123-48 and L. 123-49, the words “caisse départementale ou pluridépartementale de mutualité sociale agricole” are replaced by the words “caisse de prévoyance sociale de Saint-Pierre-et-Miquelon”.

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

Registration at the registry of the court of first instance ruling in commercial matters exempts from the formality of registration the deeds and declarations that are subject to it pursuant to Article L. 141-5.

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

A article L. 141-13, the words: “by the articles 638 and 653 of the General Tax Code” are replaced by the words: “by the tax law provisions applicable locally”.

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 appendix 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 du code de l’urbanisme” are replaced by the words: “the evacuation of the premises provided for in article L. 145-18”.

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…

A article L. 145-26, after the words: “to the State, the départements, the communes”, the words: “to the local authority” are added.