20+ full codes, 2,400+ articles translated and updated. Case law linked to every article. Read the actual text before you ask a lawyer about it — free, no login required.
20+
french codes
Fully translated
2,400+
articles in English
Updated regularly
480+
court rulings linked
Per article
Free
full access
No login required
Showing 13891–13900 of 14204 articles for “Art. 1°”
Income is determined: 1° For bonds, participating securities, public bills and loans, by the interest or income distributed during the year; 2° For lots, by the amount of the lot itself; 3° For redemp…
Distributed income shall not include:1° Allocations which, for members or shareholders, have the character of repayments of contributions or share premiums. However, a distribution shall only be deeme…
…° ter of article 208, dividends and other income distributed to their shareholders or unit holders: 1° By investment property companies governed by article 33-I of law no. 63-254 of 15 March 1963; 2°…
…with a view to combating tax fraud and tax evasion and which satisfy the following two conditions: 1° Raise capital from a certain number of investors with a view to investing it, in accordance with…
…ne exploitation minière, les intérêts, arrérages, primes de remboursement et tous autres produits : 1° Des créances hypothécaires, privilégiées et chirographaires, à l'exclusion de celles représentées…
I. - 1° The products attached to capitalisation bonds or contracts as well as to investments of the same nature subscribed with insurance companies established in France are, when the bond, contract o…
…in respect of the financial year during which it receives or realises it, the following conditions:1° Its registered office and, where applicable, the permanent establishment in the result of which t…
…res;c. Hidden remuneration and benefits;d. The portion of remuneration that is not deductible under 1° of 1 of Article 39 ;e. Expenses and charges whose deduction for corporation tax purposes is prohi…
…rovided for in 1 of article 119 bis and the levy provided for in I of Article 125 A does not apply: 1° Neither to interest shares in companies or unions of agricultural cooperative societies designate…
For the application of 1° of 1 of Article 109 profits are understood to be those that have been retained for the basis of assessment for corporation tax. However, these profits are increased by those…
Avocate au Barreau de Paris
Toque #C2396
15+ Years In French Corporate Practice
English · French · Russian
Ready When You Are
A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.
20+ full codes and 2,400+ articles in English, with the key court rulings linked to every article — free to read.
Read MoreA lawyer-reviewed report explaining how the relevant articles apply to your situation, with case-law analysis and next steps.
Read MoreScope your matter with a Paris-Bar avocate — incorporation, contracts, disputes — handled bilingually, end to end.
Read More
