Legislative part

Articles L. 412-2, L. 422-3, L. 422-4 and L. 422-11 are applicable to Mayotte, subject to the conditions set out below. For the application of article L. 422-3,article L. 2333-34 of the General Local Authorities Code does not apply to Mayotte.

The rules relating to taxes, fees or payments not provided for in the General Tax Code are set out in I of article L. 2574-10 of the General Local Authorities Code.

The rules relating to persons liable for tourist tax in the communes of Mayotte are set out in II of article L. 2574-10 of the General Local Authorities Code.

The rules governing the rates for tourist tax and flat-rate tourist tax in Mayotte are set out in III of article L. 2574-10 of the General Local Authorities Code.

References made by the provisions of this book applicable in Mayotte to provisions that do not apply there are replaced by references to provisions with the same purpose applicable locally.