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 211220 of 948 articles for Art. 1594 F quinquies

French General Tax CodeIn force
C: Members of ship and racehorse or stallion co-ownerships

Article 61 A

Les résultats à déclarer par les copropriétés mentionnées aux articles 8 quater and 8 quinquies are determined under the conditions laid down for sole traders subject to the actual profit system, befo…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section IV: Taxable persons - Place of taxation

Article 218 bis

Companies or legal entities liable for corporation tax under Article 206, with the exception of those designated in Article 5 of the aforementioned article, are personally subject to the tax on the sh…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
a: Withholding tax on income from shares and similar income, where the beneficiaries do not have their real domicile or registered office in France, and on interest and bond income

Article 1673 bis

The withholding tax payable under the provisions of Article 115 quinquies is declared and paid to the Treasury by the company no later than the fifteenth day of the fourth month following the end of t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VIII : Taxation of capital gains on the disposal of building land

Article 238 decies

I. - 1 In the event of the contribution of undeveloped land or a similar asset within the meaning of A of l'article 1594-0 G à une société civile de construction répondant aux conditions définies à Ar…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section III: Determination of taxable profit

Article 210-0 A

I. - The provisions set out in 7a of Article 38, in Ib and in V of article 93 quater, to articles 112,115,120,121,151 octies, 151 octies A, 151 octies B, 151 nonies, 208 C, 208 C bis, 210 A to 210 C,…

AI translation · Updated 8 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Chapter VII: Legal costs

Article R336

For the application of article R. 182, the sum of : "6.86 euros" is replaced by : "10.06 euros (1,200 F CFP)".

AI translation · Updated 6 Nov 2023Open Article
French Commercial codeIn force
Section 3: Invoicing and payment terms

Article R441-7

The economic sectors defined in III of Article L. 441-15 are: 1° The motor industry sector listed under division 29 of section C of the French activity nomenclature; >The construction sector listed un…

AI translation · Updated 5 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Chapter VII: Legal costs

Article R335

For the application of Article R. 181, the lump sum of : "4.50 euros" is replaced by : "5.87 euros (700 F CFP)".

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
2°: Payment of tax

Article 223 O

1. The parent company is substituted for the companies in the group for the purposes of setting off against the amount of corporation tax for which it is liable in respect of each financial year:a. Ta…

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

Article 290 bis

People liable for value added tax who make purchases from farmers benefiting from the flat-rate refund (1) issue the latter with certificates each year showing the amount of their purchases paid for t…

AI translation · Updated 8 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.

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Mariela Petrova

Mariela Petrova

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