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 271280 of 4737 articles for Art. 150-0 B

French General Tax CodeIn force
4: Income from receivables, deposits and guarantees

Article 124 B

The taxation regime for gains derived by natural persons from disposals made directly or through intermediaries, of debt securities negotiable on a regulated market pursuant to a specific legislative…

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Single subsection: Restricted traffic zones

Article D2213-1-0-5

…Within the meaning of the third paragraph of I of article L. 2213-4-1, an agglomeration is an urban unit as defined by the Institut national de la statistique et des études économiques. II. - The…

AI translation · Updated 5 Nov 2023Open Article
French General Tax CodeIn force
XXVII: Tax credit for research expenditure by industrial, commercial or agricultural companies

Article 244 quater B bis

I.-A.-Industrial, commercial and agricultural companies taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies and 44 terdecies to…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2a: Special provisions for certain new companies

Article 44 sexies-0 A

…turnover of less than 50 million euros during the financial year, reduced or extended where applicable to twelve months, or a balance sheet total of less than 43 million euros. The company's workforc…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2°: Capital gains on securities realised by private individuals

Article 248 B

The provisions of articles 92, and 150-0 A are not applicable to exchanges of securities carried out under the loi de nationalisation n° 82-155 du 11 février 1982. In the event of the sale of the secu…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
B: Determination of taxable income

Article 72 E bis

In the event of a change from the taxation system provided for in article 64 bis to an actual taxation system, the receivables shown in the opening balance sheet for the first financial year subject t…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3: Special provisions for gifts

Article 776 bis

I. - Debts which have been contracted by the donor for the acquisition or in the interest of the property which is the subject of the donation, which are charged to the donee in the deed of donation,…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Simplified system

Article 74 B

A decree sets out the conditions for application of

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4°: Trust

Article 766 bis

…ansfer duties on death, the assets or rights transferred into a trust estate or those that may have been acquired in reinvestment, as well as the fruits derived from the exploitation of these assets o…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
a :

Article 691 bis

The deeds of acquisition referred to in A of article 1594-0 G give rise to the collection of a land registration tax or registration duty of 125 €.

AI translation · Updated 7 Nov 2023Open Article
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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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