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 591600 of 666 articles for Art. 117 quater

French General Tax CodeIn force
2 bis: Withholding of income tax at source

Article 119 bis

…is placed outside the scope of the withholding tax. 2. The products referred to in articles 108 to 117 bis shall give rise to the application of a withholding tax at a rate set by article 187 when th…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Income tax

Article 199 ter B

Open the article to read the full text in English.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter III: Miscellaneous taxes

Article 235 ter ZD

…is code, and acquisitions occurring under the conditions provided for in articles 210 A, 210 B, 220 quater, 220 quater A and 220 quater B;6° To temporary transfers of securities referred to in 10° of…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2a: Special declaration system

Article 102 ter

…count separately for the purposes of the income tax base under the conditions set out in article 93 quater, subject to the provisions of l'article 151 septies. For the application of the previous sent…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section V: Calculation of tax

Article 197

…or taxpayers subject to joint taxation.b. (Repealed)5. The tax reductions mentioned in articles 199 quater B to 200 are deducted from the tax resulting from the application of the preceding provisions…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Section 4: Reporting and information requirements

Article L561-20

…the department mentioned in Article L. 561-23 objects, the persons mentioned in 1° to 7° bis and 7° quater of Article L. 561-2, as well as their subsidiaries and branches, shall inform each other of t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter one: Setting the rates used to calculate direct local taxation

Article 1636 B undecies

…ed the tax for the removal of household waste in accordance with articles 1379-0 bis, 1520 and 1609 quater vote on the rate of this tax under the conditions set out in Article 1639 A.2. They may defin…

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French Customs CodeIn force
Section 1: General information.

Article 38

…ncerning the placing of plant protection products on the market and repealing Council Directives 79/117/EEC and 91/414/EEC; 9° Counterfeit goods; 10° Labile blood products and plasma pastes mentioned…

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French General Tax CodeIn force
1 quinquies : Capital gains realised on contributions to companies or restructuring of professional non-trading companies

Article 151 octies B

…scheme defined in this article is exclusive of that of the schemes provided for in II of Article 93 quater and in articles 151 septies, 151 septies A, 151 octies, 151 octies A and 238 quindecies.

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French General Tax CodeIn force
I: General obligations

Article 286

…n article 293 B, those placed under the flat-rate reimbursement scheme provided for in articles 298 quater and 298 quinquies and those carrying out exclusively transactions or services that are exempt…

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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.

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Mariela Petrova

Mariela Petrova

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