The following provisions shall not apply to the Department of Mayotte: 1° In Book II, Article L. 225-245-1, Chapter IX of Title II, Chapter IV bis of Title IV and Chapter II of Title V; 2° In Book IV, Article L. 490-9; 3° In Book VI, the articles L. 622-19 and L. 625-9 ; 4° In Book VII, Article L. 712-2, the provisions relating to regional chambers of commerce and…
Notaries and bailiffs organising and carrying out voluntary sales of furniture by public auction in Mayotte are deemed to meet the training conditions defined in the second paragraph of Article L. 321-2.
For the application of this code in the collectivity, the terms listed below are replaced as follows: 1° Deleted; 2° Deleted; 3° Deleted; 4° “Chambre de commerce et d’industrie territoriale” by “Chambre de commerce et d’industrie de Mayotte”; 5° Deleted; 6° “Bureau des hypothèques” by “service de la conservation de la propriété immobilière”.
In the absence of adaptation, references made, by provisions of this code applicable to Mayotte, to provisions which do not apply there are replaced by references to provisions with the same purpose applicable locally.
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 Mayotte.
For the application of Article L. 123-32, the words: “the bodies managing social protection schemes under the Social Security Code and the Rural and Maritime Fishing Code” are replaced by the words: “the bodies managing social protection schemes in Mayotte”.
For the application in Mayotte of article L. 123-37, farm managers subject to the criterion of the third paragraph of the same article and engaged in marine farming activities are identified separately from the agricultural workers defined in article L. 311-2 of the rural and maritime fishing code.
A article L. 133-7, the words: “customs duties, taxes, charges and fines relating to a transport operation” are deleted.
A article L. 141-13, the words: “of the declaration prescribed by the articles 638 and 653 of the General Tax Code” are replaced by the words: “the declaration required under the conditions laid down by the provisions of the Tax Code applicable in the local authority”.
In 6° of Article L. 145-2, the words “to the social security fund of the house of artists and recognised authors of graphic and plastic works, as defined by Article 71 of Annex III to the General Tax Code” are replaced by the words: “to the Mayotte social security fund and recognised as authors of graphic and plastic works within the meaning of the locally applicable tax code”.
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is a Registered Trademark of
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75001, Paris France
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Paris Bar Registration n° (Toque) C2396
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