Article L711-5 of the French Monetary and Financial Code
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…