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 201210 of 1358 articles for Art. 1594 F ter

French General Tax CodeIn force
Section II: Special provisions

Article 1840 W ter

1. Inaccuracies in the declarations provided for in 4° of article 1605 bis will result in a fine of €150. 2. Omissions or inaccuracies in the declarations provided for in 5° and 6° of Article 1605 ter…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
E: Exemptions, special rebates and tax reductions

Article 1391 B ter

I. - Taxpayers whose income does not exceed the amount stipulated in II of article 1417, a rebate equal to the fraction of the contribution exceeding 50% of the total amount of their income defined in…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section VI: Special provisions applicable in the event of transfer, termination or death

Article 202 ter A

The capital gains or losses mentioned in the first paragraph of II of l'article 202 ter, included in the assets of non-trading companies with a strictly real estate object, the units of which are held…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2°: Net gains and distributions relating to carried interest rights

Article 242 ter C

1. Venture capital companies, management companies of venture capital mutual funds, specialised professional funds falling under article L. 214-37of the Monetary and Financial Code in its wording prio…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
III: Declaration by operators of electronic contact platforms

Article 1649 ter A

I.-A company or organisation which, in its capacity as a platform operator, makes available to users a system enabling them to contact each other by electronic means in order to carry out, directly or…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°: Deduction of withholding tax and tax credits

Article 199 ter S

I. - The tax credit defined in article 244 quater U is deducted up to one-fifth of its amount from the income tax due by the taxpayer in respect of the year in during which the credit institution or f…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section XXIII: Preventive archaeology tax

Article 235 ter ZG

I.-A preventive archaeology tax is hereby instituted, payable in respect of the operations mentioned in Article 1635 quater B affecting the subsoil subject to prior authorisation or declaration pursua…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section II: Special provisions

Article 1639 A ter

I. - Deliberations taken with regard to business property tax by a public establishment of inter-communal cooperation prior to the date of the decision placing it under the tax regime of article 1609…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 ter C

…ispositions du premier alinéa du 5° du 1 de Article 39, the provision set aside to cover the costs of dismantling, removing installations or restoring a site, which result from a legal, regulatory or…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
6°: Borrowings issued in France by international organisations

Article 131 ter A

Interest, arrears and all other proceeds from loans issued in France by international organisations are exempt from the withholding tax defined in 1 of Article 119 bis and the levy provided for in I o…

AI translation · Updated 8 Nov 2023Open Article
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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

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