Legislative part

Article L. 225-115 reads as follows: “5° The total amount, certified by the statutory auditors, of deductions from the taxable profits of companies that make payments to works of public interest organisations or approved societies or donations of works of art to the State or New Caledonia, as provided for by the tax law provisions applicable in New Caledonia, as well as the list of named sponsorship, patronage actions. “

In articles L. 225-105, L. 823-6 and L. 225-231, after the words: “the works council” are added the words: “or failing that, the employee delegates”.

In articles L. 225-231, L. 232-3, L. 232-4, L. 234-1 and L. 234-2, to the words: “to the works council” are added the words: “or failing that to the employee delegates”.

In VI of article L. 225-270, the words: “the provisions of Article 94 A of the General Tax Code” are replaced by the words: “the provisions of the Tax Code applicable in New Caledonia relating to net capital gains realised on the disposal for valuable consideration of transferable securities and company rights”.

The last paragraph of article L. 228-36 is deleted.

In article L. 233-24, the words “or VII of Article 97” are deleted.

The second paragraph of article L. 251-7 is deleted.