Chapter I: Provisions adapting Book I.

A article L. 122-1, the words: “the prefect of the department in which the foreigner is to carry on his business” are replaced by the words: “the competent New Caledonian authority”.

In Article L. 123-11-3, references to the Consumer Code and the Labour Code are replaced by references to locally applicable provisions having the same purpose.

For its application in New Caledonia, article L. 123-11-6 is worded as follows: Art. L. 123-11-6 -Customs officers are qualified to investigate and establish breaches of the provisions of this sub-section and the regulations made for their application. To this end, they shall act in accordance with the rules for investigating and recording offences set out in the Customs Code. Infringements are recorded in reports, which are authentic until proven…

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 New Caledonia.

At Article L. 131-11, the second sentence is deleted.

For the application of Article L. 133-6 : 1° The words: “those arising from the provisions of Article 1269 of the Code of Civil Procedure” are replaced by the words: “applications for the revision of accounts and for the liquidation of fruits submitted with a view to recovery in the event of error, omission or misrepresentation”; 2° The provisions of the last paragraph apply in the case of transport carried…

A article L. 133-7, the words: “customs duties, taxes, fees 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.

A 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 New Caledonia relating to verbal transfer declarations”.

Article L. 144-11 is worded as follows: “Art. L. 144-11 -If, in accordance with local 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 competent local authority when, as a result of this clause, the rent is increased or decreased by more…