French Legislation In English

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Try: L.227-1 SAS governance, L.145-9 bail commercial renewal, L.223-18 gérant removal SARL

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Showing 3140 of 52259 articles for Art. 1 quater

French General Tax CodeIn force
2nd Subsection: Overall income

Article 163 quinquies B

…s of units in venture capital mutual funds or specialised professional funds covered by Article L. 214-37 of the Monetary and Financial Code as it stood prior to l'ordonnance n° 2013-676 du 25 juillet…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter I ter: Approved management centres, management and accounting associations, approved associations of the liberal professions and approved joint management bodies

Article 1649 quater K quater

…authorities, which does not constitute the start of any of the procedures mentioned in Articles L. 12 and L. 13 of the tax procedures book.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Provisions common to property liable to direct local taxes

Article 1518 quater

…for property tax on built-up properties, the rate of rental value allowances mentioned in articles 1518 A and 1518 A quater is equal to the ratio between: 1° On the one hand, the sum of the products,…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Title II: Miscellaneous provisions

Article 1656 quater

…The provisions of this code applicable to communes, with the exception of I, IV and V of article 1636 B septies, apply to the City of Paris. For the application of these provisions: 1° The referenc…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Income tax

Article 199 quater

For the allowances and pensions mentioned in 1 and 5 of Article 12 of Decision of the European Parliament 2005/684/EC of 28 September 2005 adopting the Statute for Members of the European Parliament s…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1c: Levy on dividends

Article 117 quater

I.-1. Individuals domiciled in France for tax purposes within the meaning of article 4 B who benefit from distributed income mentioned in articles 108 to 117 bis and 120 to 123 bis are subject to a le…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1 ter : Taxation of capital gains realised under a construction lease

Article 151 quater

Where the construction lease provided for by the articles L. 251-1 to L. 251-8 of the Code de la construction et de l'habitation is accompanied by a clause providing for the transfer of ownership of t…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Direct taxes and similar levies

Article 1609 nonies C

I. - The public establishments for inter-communal cooperation mentioned in I of article 1379-0 bis are substituted for the member communes for the application of the provisions relating to the busines…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2nd Subsection: Overall income

Article 160 quater

When a company carries out the transactions provided for in articles 48 and 49 of law no. 78-763 of 19 July 1978 on the status of sociétés coopératives de production, the cancellation of shares or cor…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Direct taxes and similar levies

Article 1586 quater

I. - The rate applied to the added value mentioned in 1 of II of Article 1586 ter is calculated as follows:a) For companies with a turnover of less than €500,000, the rate is zero;b) For companies wit…

AI translation · Updated 7 Nov 2023Open Article
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French legislation in English — Q&A

Our translations are produced and reviewed for accuracy, but the only legally binding version of French law is the French original. For court, registry or contractual use we offer lawyer-reviewed or sworn certified translations on request.

Articles are synced with Légifrance and updated as soon as a reform is published in the Journal Officiel, so you always read the version in force — and can see when each article was last amended.

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Mariela Petrova

Mariela Petrova

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