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 111120 of 1102 articles for Art. 1594-0 G

French General Tax CodeIn force
1. Transferable securities, company rights and similar securities

Article 150-0 D

1. The net gains referred to in I of article 150-0 A are made up of the difference between the effective price of the transfer of the securities or rights, net of the costs and taxes paid by the trans…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Tax fines

Article 1759-0 A

Infringements of the obligation to make the withholding tax provided for in Article 1671 and the reporting obligations provided for in Article 87-0 A will result in the application of a fine which, wi…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Special schemes and exemptions

Article 792-0 bis

I. - 1. For the purposes of this Code, "trust" means all legal relationships created in the law of a State other than France by a person who has the status of settlor, by inter vivos deed or mortis ca…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
4 : Smoothing or spreading devices

Article 75-0 C

I.-At the request of the farmer, the income tax relating to the following income is assessed each year in fifths for the year of cessation and the following four years: 1° The sums deducted in applica…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4a: Levy on income from capitalisation bonds or contracts

Article 125-0 A

…anies established in France are, when the bond, contract or investment is unwound or redeemed and regardless of when it was subscribed, subject to income tax.The products in question are exempt, whate…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
B: Reduced rate

Article 279-0 bis

…onversion, development and maintenance work other than that mentioned in article 278-0 bis A relating to premises for residential use, completed more than two years ago, with the exception of the port…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1. Transferable securities, company rights and similar securities

Article 150-0 A

…ubject to the provisions specific to industrial and commercial profits, non-commercial profits and agricultural profits and to Articles 150 UB and 150 UC, net gains from disposals for consideration, m…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
B: Reduced rate

Article 278-0 bis

Value added tax is levied at the reduced rate of 5.5% in respect of:A. - Supplies relating to:1° Foodstuffs intended for human consumption, products normally intended to be used in the preparation of…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4 : Smoothing or spreading devices

Article 75-0 B

At the option of taxpayers with agricultural profits subject to an actual taxation system, the agricultural profit used as the basis for the progressive tax is equal to the average of the profits for…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
III: Capping of certain income tax benefits

Article 200-0 A

…s, may not provide a reduction in tax due of more than an amount of €10,000.The total of the advantages mentioned in the first paragraph of this 1, retained within the limit of €10,000, increased by t…

AI translation · Updated 8 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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