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 311320 of 5222 articles for Art. 1394 B bis

French General Tax CodeIn force
2: Determination of taxable profits

Article 38 bis C

By way of exception to the provisions of Article 38, interest rate or currency swaps entered into by credit institutions, finance companies or investment firms referred to in article 38 bis A and whic…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Ib: Revaluation of depreciable fixed assets

Article 238 bis J

I. - The provisions of I of article 238 bis I relating to the revaluation of non-depreciable fixed assets are extended to depreciable fixed assets appearing in the balance sheet for the first financia…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2. Movable and immovable property and rights

Article 150 A bis

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AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
III: Exempt transactions

Article 262-0 bis

I.-Persons who intervene, in their name and on their behalf or in the name and on behalf of vendors affiliated to them, in a supply of goods transaction exempt from value added tax under the condition…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section V quinquies : Duties levied for the benefit of the Caisse nationale de l'assurance maladie (National Health Insurance Fund)

Article 1635 bis AE

I. - Filing with the agency mentioned in article L. 5311-1 of the Public Health Code of each:1° Application for registration referred to in articles L. 5121-13 and L. 5121-14 of the same code, of each…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
XI ter: Taxation of certain public limited companies, simplified joint stock companies and limited liability companies. Opting for the partnership system

Article 239 bis AB

I.-Public limited companies (sociétés anonymes), simplified joint stock companies (sociétés par actions simplifiées) and limited liability companies (sociétés à responsabilité limitée), the securities…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable profits and income

Article 237 bis A

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AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter 000Ib: Specific arrangements for presumption of income and flat-rate taxation based on lifestyle factors

Article 1649 quater-0 B bis

…s are informed under the conditions provided for in the articles L. 82 C, L. 101 or L. 135 L of the Book of Tax Procedures that a person has had free disposal of property that is the subject of one of…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
4: Determining taxable income

Article 31-0 bis

When a listed or registered historic monument, whether built or unbuilt, is the subject of a long lease for a period of at least eighteen years, the lessee is taxed as the owner on the income received…

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French Customs CodeIn force
Section 7: Special customs investigation procedures

Article 67 bis-2

…of a customs investigation relating to the detection and investigation of a customs offence punishable by a prison sentence of three years or more so require, any technical means designed to locate a…

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French legislation in English — Q&A

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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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