Section 2: General conditions of application of the Code in New Caledonia, French Polynesia and the Wallis and Futuna Islands

In compliance with constitutional requirements and the statutory provisions governing them, only those provisions of this Code whose application is expressly provided for by this Book shall apply in New Caledonia, French Polynesia and the Wallis and Futuna Islands.

For the application of the provisions of Books I to VI of this Code in New Caledonia and French Polynesia, subject to the adaptations in this Book : 1° References to the provisions of the Civil Code, the Commercial Code and the Trade and Companies Register are replaced by references to locally applicable provisions having the same purpose; 2° References to the provisions of the General Tax Code, the Book…

For the application of the provisions of Books I to VI of this Code in the Wallis and Futuna Islands, 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 tax and customs administration are replaced by references to the provisions in force locally with the same purpose; 2° References…