(1) Every insurance contract for which the risk is situated in the State shall be subject to the indirect taxes and parafiscal charges on insurance premiums payable under the laws of the State.
(2) Notwithstanding anything to the contrary in the Insurance Acts and Regulations and for the purposes of this Article, the moveable property contained in a building situated in the territory of the State, except for goods in commercial transit, shall be a risk situated in the State, even though the building and its contents are not covered by the same insurance policy.
(3) The law applicable to the contract under the provisions of Article 23 of these Regulations shall not affect the fiscal arrangements applicable.