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 6170 of 4377 articles for Art. 1649 quater B quater

French General Tax CodeIn force
G: Special rates

Article 281 quater

…f newly created dramatic, lyrical, musical or choreographic works or classical works that are the subject of a new staging, as well as circus shows featuring exclusively original creations designed an…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Retail purchase of ferrous and non-ferrous metals

Article 1649 bis

Any natural or legal person who habitually engages in the retail purchase of ferrous and non-ferrous metals is required to submit, before 31 January each year, to the departmental directorate of publi…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
0Ic : Declaration of payments made for advertising by billboards, posters and signs

Article 1649 B

Persons making payments of any kind under the contracts referred to in

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section I: Withholding taxes and levies on certain income and profits earned by companies not established in France for tax purposes

Article 235 quater

I.-The beneficiary of income and profits subject to withholding or deductions at source mentioned in articles 119 bis, 182 A bis, 182 B, 244 bis, 244 bis A and 244 bis B may request that the tax paid…

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

Article 1638 quater

I. - In the event of the voluntary attachment of a commune to a public establishment for intercommunal cooperation subject to Article 1609 nonies C or following a transformation under the conditions p…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Ac: Record-keeping

Article 286 quater

I.-1. Every taxable person shall keep a register of goods dispatched or transported, by himself or on his behalf, to the territory of another Member State of the European Union and intended in that St…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
10 ° : Tax credit for expenditure on executive production of cinematographic and audiovisual works

Article 220 quaterdecies

I. - Film production companies and audiovisual production companies subject to corporation tax that assume the functions of executive production companies may benefit from a tax credit in respect of t…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
V: Joint oil storage organisation

Article 1655 quater

I. - The company formed between the professionals for the conservation of the stock of petroleum products provided for in articles L. 642-2, L. 642-4 and L. 651-1 of the Energy Code and whose articles…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Ia: Business value added tax

Article 1586 quater

…r is calculated as follows:a) For companies with a turnover of less than €500,000, the rate is zero;b) For companies with a turnover of between €500,000 and €3,000,000, the rate is equal to:0.125% × (…

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

Article 298 quater

I. - The flat-rate refund is calculated on the basis of the amount:a) Of supplies of agricultural products made to taxable persons other than farmers who benefit from the flat-rate refund in France;b)…

AI translation · Updated 7 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.
Each article is linked to the key court decisions (Cour de cassation, Conseil d'État, courts of appeal) that interpret it, so you can read the text and its case-law application side by side.
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Mariela Petrova

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