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

In application of article 73 of the Constitution, the provisions of the regulatory part of the present code apply by operation of law in Guadeloupe, French Guiana, Martinique, Mayotte and La Réunion, subject to the provisions of title II of the present book and the adaptations mentioned in books I to VI of the present code.

In application of articles LO 6213-1, LO 6313-1 and LO 6413-1 of the General Code of Territorial Authorities, the provisions of the regulatory part of the present code apply automatically to Saint-Barthélemy, Saint-Martin and Saint-Pierre-et-Miquelon, subject to the provisions of the present book.

For the application of the provisions of Books I to VI of the regulatory part of the present code in Saint-Barthélemy, Saint-Martin and Saint-Pierre-et-Miquelon, subject to the adaptations in the present 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 the provisions in force locally with the same purpose;2°…