All the assets, rights and obligations of the department of the region of French Guyana are transferred ipso jure to the territorial collectivity of French Guyana on the date of its creation.
All the assets, rights and obligations of the department and region of Martinique are transferred ipso jure to the territorial collectivity of Martinique on the date of its creation.
The transfer of these assets, rights and obligations is carried out free of charge and does not give rise to any compensation or collection of duties, taxes or levies of any kind whatsoever, to any payment of fees to State agents, or to the payment provided for in article 879 of the General Tax Code.