Section 1: General conditions of application of the Code in the local authorities governed by Article 73 of the Constitution, in Saint-Barthélemy, Saint-Martin and Saint-Pierre-et-Miquelon

Pursuant to Article 73 of the Constitution, the provisions of this Code apply by operation of law in Guadeloupe, French Guiana, Martinique, Mayotte and Reunion Island, subject to the provisions of Title II of this Book and the adaptations mentioned in Books I to VI of this Code.

Pursuant to Articles LO 6213-1, LO 6313-1 and LO 6413-1 of the General Code of Territorial Authorities, the provisions of this Code apply automatically to Saint-Barthélemy, Saint-Martin and Saint-Pierre-et-Miquelon, subject to the provisions of this Book.

For the application of the provisions of Books I to VI of this Code in Saint-Barthélemy, Saint-Martin and Saint-Pierre-et-Miquelon, subject to the adaptations in this Book :1° References to the provisions of the General Tax Code, the Book of Tax Procedures, the Customs Code and those relating to the tax and customs administration are replaced by the provisions in force locally with the same purpose;2° References to the provisions of…