French General Tax CodeIn force
Section II: Scope of the tax
Article 206
…subject to corporation tax;11. (repealed as from the date of entry into force of loi n° 2002-73 du 17 janvier 2002).
AI translation · Updated 8 Nov 2023Open Article
20+ full codes, 2,400+ articles translated and updated. Case law linked to every article. Read the actual text before you ask a lawyer about it — free, no login required.
20+
french codes
Fully translated
2,400+
articles in English
Updated regularly
480+
court rulings linked
Per article
Free
full access
No login required
Showing 4561–4570 of 4610 articles for “Art. 17 juin 1975”
…subject to corporation tax;11. (repealed as from the date of entry into force of loi n° 2002-73 du 17 janvier 2002).
…e financial and asset conditions provided for in the fourth and fifth paragraphs of Article L. 5211-17.The public establishment resulting from the merger is automatically substituted, for the exercise…
…equal to the product of this sum multiplied by the rate of late payment interest set out in article 1727. >. 4. Article 151 septies does not apply to capital gains on the sale of rolling stock acquire…
1. The parent company tax regime, as defined in Article 216, is applicable to companies and other bodies subject to corporation tax at the standard rate which hold equity interests satisfying the foll…
For the purposes of the supplementary supervision provided for in Chapter III of Title III of Book VI, the following definitions shall apply 1° Regulated entity : a) A credit institution referred to i…
…d write-offs 14. Payment of legal fees 15. Payment of court rulings 16. Repayment of loans and fees 17. Taxes, duties and similar payments 18. Settlement and reprieve of debt Heading 2. Staff costs 21…
…appliances, uses another company, under a subcontract governed by the loi n° 75-1334 du 31 décembre 1975 relative à la sous-traitance.2. A joint order by the ministers responsible for energy, housing…
…rovisions apply to the determination of results for financial years ending on or after 24 September 1975.The provisions of the third and fourth paragraphs cease to apply to the determination of result…
Open the article to read the full text in English.
…ations pursuant to III. Caisse des dépôts et consignations organises, in compliance with law no. 78-17 of 6 January 1978 relating to information technology, files and civil liberties, the appropriate…
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.
Yes — every article has an AI plain-English summary, and you can order a lawyer-reviewed explanation of how it applies to your specific situation, with next steps.
No. Reading and searching the codes is free with no login. Paid services — certified translation and the legal application report — are entirely optional.
Avocate au Barreau de Paris
Toque #C2396
15+ Years In French Corporate Practice
English · French · Russian
Ready When You Are
A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.
20+ full codes and 2,400+ articles in English, with the key court rulings linked to every article — free to read.
Read MoreA lawyer-reviewed report explaining how the relevant articles apply to your situation, with case-law analysis and next steps.
Read MoreScope your matter with a Paris-Bar avocate — incorporation, contracts, disputes — handled bilingually, end to end.
Read More