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 4150 of 52259 articles for Art. 1 quater

French General Tax CodeIn force
I: Property tax on built-up properties

Article 1388 quater

…e accommodation of seasonal agricultural employees under the conditions provided for by article L. 716-1 of the Rural and Maritime Fishing Code, as well as accommodation for apprentices, whose status…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2 bis: Withholding of income tax at source

Article 119 quater

1. The withholding tax provided for in 1 of article 119 bis as well as the levy provided for in III of Article 125 A is not applicable to interest understood, for the application of this article, as i…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
19°: Urban development zones

Article 146 quater

The withholding tax provided for in 1 of l'article 119 bis et du prélèvement prévu au I de article 125 A interest, arrears and any other income from loans contracted before 1 January 1965 for the deve…

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

Article 1609 quater

…e committee of a syndicat de communes may decide, under the conditions provided for in article L. 5212-20 du code général des collectivités territoriales, to levy the taxes mentioned in 1° to 4° of I…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable income

Article 163 quatervicies

I. - 1. - Contributions or premiums paid by each member of the tax household are deductible from overall net income, subject to the conditions and limits mentioned in 2:a) to the popular retirement sa…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
17°: Companies for the development of industry, commerce and agriculture and their adaptation to the European Community

Article 143 quater

…of the Economy and Finance in accordance with the provisions of l'ordonnance n° 59-248 du 4 février 1959, are exempt from the withholding tax provided for in 2 of Article 119 bis insofar as the profit…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
B: Tax penalties

Article 1735 quater

…ds or documents on a computer medium, to their reading or seizure, referred to in IVa of Article L. 16 B and to 4 and 4 bis of Article L. 38 of the Book of Tax Procedures entails the application of a…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
4: Withholding taxes and levies on income from securities

Article 1678 quater

I. - The levy on fixed income investment products referred to in l'article 125 A, the withholding tax relating to interest on savings bonds mentioned in article 1678 bis and the levies on income attac…

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Section 4: Special measures.

Article 19 quater

1. Levies and compensatory charges established in accordance with the provisions of regulations adopted by the Council of the European Economic Community shall be collected in the same way as customs…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section IV: Tax intended to finance sickness, invalidity and maternity insurance benefits under the social protection scheme for non-salaried farmers

Article 1613 quater

…d a contribution on beverages other than alcoholic beverages within the meaning of 2° of article L. 111-4 of the code of taxes on goods and services mentioned in II.I bis.-.The contribution is payable…

AI translation · Updated 7 Nov 2023Open Article
Common Questions

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.

Each article is linked to the key court decisions (Cour de cassation, Conseil d'État, courts of appeal) that interpret it, so you can read the text and its case-law application side by side.

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Mariela Petrova

Mariela Petrova

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