Chapter I: PROVISIONS SPECIFIC TO BOOK I

For the application of article D. 3114-3 in Saint-Pierre-et-Miquelon, the words: “Directeur Départemental des Finances Publiques” are replaced by the words: “Directeur Local des Finances Publiques de Saint-Pierre-et-Miquelon”.

For the application of the regulatory provisions of Book I to Saint-Pierre-et-Miquelon: 1° In article R. 3121-6, the words: “and that a report be sent to the European Commission if it so requests” are deleted; 2° In article R. 3122-1, the second paragraph is deleted; 3° In article R. 3122-2, the words “in the Official Journal of the European Union” are replaced by the words “in the Official Journal of…

For the application of Article D. 3133-1 in Saint-Pierre-et-Miquelon, the reference to the standard set by European Commission Decision (EU) 2017/1870 of 16 October 2017 on the publication of the reference of the European standard on electronic invoicing and the list of syntaxes under Directive 2014/55/EU of the European Parliament and of the Council is replaced by the reference to the electronic invoicing standard applicable in mainland France.