Subsection 1: Obligations relating to the fight against money laundering and terrorist financing

I.-Pursuant to Article 7(8) of Organic Law No. 2004-192 of 27 February 2004, subject to the adaptation provisions set out in II, III and IV, the following shall apply ipso jure in French Polynesia:
1° Article L. 561-1 ;
2° Article L. 561-2 with the exception of its 1° quater, 6° bis, 9° bis only for gaming or betting operators authorised on the basis ofArticle 21 of Law No 2010-476 of 12 May 2010, and 17°;
3° Articles L. 561-2-1 to L. 561-2-3;
4° Article L. 561-3 with the exception of VI;
5° Articles L. 561-4 to L. 561-29-1;
6° Articles L. 561-30 to L. 561-32;
7° Article L. 561-33 with the exception of 3° of II;
8° Articles L. 561-34 to L. 561-48;
9° Article L. 561-50.
II.For the application of the above articles :
1° References made toOrder no. 45-2138 of 19 September 1945 establishing the Ordre des Experts Comptables and regulating the titles and profession of Chartered Accountant, the references to the chambers of notaries and toOrder no. 45-2590 of 2 November 1945 on the status of notaries and the references to the departmental chambers of bailiffs and toOrder no. 45-2592 of 2 November 1945 on the status of bailiffs as well as the references to the disciplinary chamber of auctioneers are replaced by references to the authorities exercising the power of control and sanction over these professions in accordance with locally applicable regulations and locally applicable provisions having the same purpose;
2° References to Law no. 2010-476 of 12 May 2010 are not applicable and references to the Autorité Nationale des Jeux are replaced by locally applicable provisions having the same effect.
III.For the application of the aforementioned articles:
1° In Article L. 561-2:
a) In 8°, references toArticle 1 of Law No. 70-9 of 2 January 1970 regulating the conditions under which activities relating to certain transactions involving real estate and goodwill may be carried out are replaced by references to locally applicable provisions having the same effect;
b) References to branches of establishments mentioned in Articles L. 511-22, L. 511-23, L. 522-13, L. 526-24, L. 532-18-1, L. 532-20-1 and L. 532-21-3 do not apply;
c) After 9° bis, a new 9° ter is inserted as follows:
"9° ter. The legal representatives of persons holding the authorisation provided for inArticle L. 321-3 of the Internal Security Code, as applicable in New Caledonia;
d) In Article L. 561-2, 13°, "lawyers", "notaries", "court-appointed agents", "court-appointed administrators", "court-appointed agents" and "court-appointed auctioneers" refer to similar activities regulated in accordance with locally applicable provisions;
2° In Articles L. 561-3, L. 561-36, L. 561-36-2, L. 561-36-3 and L. 561-37, the words: "European regulations on restrictive measures adopted pursuant to Articles 75 or 215 of the Treaty on the Functioning of the European Union, as well as those adopted pursuant to the same Article 215 for other purposes" are replaced by the words: "European regulations mentioned in Article L. 712-10";
3° In the last paragraph of Article L. 561-4-1, the words: "as well as the recommendations of the European Commission resulting from the report provided for in Article 6 of Directive 2015/849 of the European Parliament and of the Council of 20 May 2015 on the prevention of the use of the financial system for the purpose of money laundering or terrorist financing" shall not apply;
4° In Articles L. 561-8 and L. 561-22, the words: "by the Banque de France on the basis of Article L. 312-1" are replaced by the words: "by the Institut d'émission d'outre-mer on the basis of Article L. 753-2";
5° In Article L. 561-20, the words "in the European Union or the European Economic Area or", "or in another Member State of the European Union, in a State party to the European Economic Area or" and "in a Member State of the European Union or in a State party to the Agreement on the European Economic Area or" are deleted;
6° When the department referred to in Article L. 561-23 has received information relating to fraudulent evasion or attempted fraudulent evasion of the assessment or payment of all or part of the taxes provided for under local tax regulations, it may pass this information on to the tax authorities of French Polynesia. It may also pass on information to the tax authorities of French Polynesia concerning the laundering of tax fraud in accordance with local regulations. In the latter case, the tax authorities of French Polynesia will forward the information to the public prosecutor after receiving the assent of the tax offences commission referred to inArticle 1741 A of the General Tax Code. The latter shall rule on the reasonable sufficiency of the suspicions of tax fraud declared to the department referred to in Article L. 561-23 of this Code;
7° For the application in French Polynesia of the provisions of Article L. 561-31, the offence of tax fraud is deemed to be either the offence provided for in Article 1741 of the General Tax Code committed by the persons or bodies to which these provisions apply, or, for persons and bodies subject to locally established tax regulations, the fact of having fraudulently evaded or attempted to fraudulently evade the assessment or partial or total payment of the taxes provided for therein;
8° In Article L. 561-31-2 :
a) In the second paragraph of I, the words: "the Europol national unit referred to in paragraph 2 of Article 7 of Regulation 2016/794 of 11 May 2016 on the European Union Agency for Law Enforcement Cooperation (Europol)" are replaced by the words: "the national unit responsible for liaison with Europol";
b) In II, the words: "in the cases provided for in the aforementioned paragraph 7 of Article 7 of Regulation 2016/794" are replaced by the words: "if such communication is contrary to the essential security interests of France or leads to the disclosure of information concerning specific organisations or intelligence activities in the field of national security";
9° In Article L. 561-36:
a) References to the customs authorities, the government departments responsible for competition, consumer affairs and fraud control and references to the sports federation are replaced by references to locally competent bodies with the same purpose;
b) References to Articles L. 532-20-1, L. 532-21-3 and L. 621-18-5 are deleted;
c) References to Law no. 71-1130 of 31 December 1971 reforming certain judicial and legal professions are replaced by references to local provisions having the same effect;
10° In Article L. 561-36-1 :
a) In II, after the words "and the regulatory provisions adopted for their application", the end of the sentence is worded as follows: "the provisions of Articles L. 722-3 to L. 722-5 and L. 722-9 to L. 722-17 relating to information on the originator and beneficiary accompanying transfers of funds as well as those provided for in the second paragraph of this Article";
b) In the first paragraph of VII, the reference to Article L. 613-20-2 is deleted;
11° In 5° of Article L. 561-38, references to the sports federation are replaced by references to locally competent bodies with the same purpose;
12° In 4° of Article L. 561-46, references to customs officials are replaced by references to locally competent officials responsible for customs operations;
13° In Article L. 561-47, references to the commercial court are replaced by references to the mixed commercial court.
IV - The provisions of Chapter I of Title VI of Book V relating to the fight against money laundering are applicable to the Office des postes et télécommunications.