Legislative part

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 New Caledonia.

At Article L. 131-11, the second sentence is deleted.

For the application of Article L. 133-6 : 1° The words: “those arising from the provisions of Article 1269 of the Code of Civil Procedure” are replaced by the words: “applications for the revision of accounts and for the liquidation of fruits submitted with a view to recovery in the event of error, omission or misrepresentation”; 2° The provisions of the last paragraph apply in the case of transport carried…

A article L. 133-7, the words: “customs duties, taxes, fees and fines relating to a transport operation” are deleted.

For the application of articles L. 141-15, L. 143-7, L. 144-1 to L. 144-13 and L. 145-28, a magistrate of the court of first instance may be delegated by the president.

A in Article L. 141-13, the words: “by Articles 638 and 653 of the General Tax Code” are replaced by the words: “by the provisions of the Tax Code applicable in New Caledonia relating to verbal transfer declarations”.

Article L. 144-11 is worded as follows: “Art. L. 144-11 -If, in accordance with local regulations, the management lease contract includes a sliding scale clause, a request may be made to revise the rent, notwithstanding any agreement to the contrary, in accordance with the conditions laid down by a resolution of the competent local authority when, as a result of this clause, the rent is increased or decreased by more…

Article L. 144-12 is worded as follows: “Art. L. 144-12 -If the parties fail to reach an amicable agreement on the revision of the rent, the proceedings shall be brought and judged in accordance with the provisions relating to the revision of the price of leases of buildings or premises for commercial or industrial use. The judge must, taking into account all the elements of assessment, adapt the sliding scale…

For the application of article L. 145-2, New Caledonia is considered a territorial collectivity and in 6°, 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 local social insurance fund and recognised authors of graphic and plastic works within…

For the application of article L. 145-6, the words: “the evacuation of premises included in a sector or perimeter provided for in articles L. 313-4 and L. 313-4-2 du code de l’urbanisme” are replaced by the words: “the evacuation of the premises provided for in article L. 145-18”.