French General Tax CodeIn force
4: Determining taxable income
Article 29
Subject to the provisions of
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 2641–2650 of 43720 articles for “Art. 1843-2”
Subject to the provisions of
Net property income is equal to the difference between the amount of gross income and total property expenses.
The judge may always proceed by way of an enquiry to hear the author of an attestation.
Where the enquiry takes place before the judge ordering it or before one of the members of the bench, the decision shall indicate the day, time and place where it will be held.
The judge shall carry out all useful investigations, even of his own motion. He shall have the right to hear, without formality, persons who can enlighten him and those whose interests are likely to b…
The attestation shall contain an account of the facts that the author witnessed or personally observed. It shall mention the author's surname, forenames, date and place of birth, place of residence an…
Anyone who is legally required to do so is obliged to give evidence. Persons who show a legitimate reason may be exempted from giving evidence. Relatives or allies in the direct line of either party o…
The minutes must mention the presence or absence of the parties, the surnames, first names, date and place of birth, place of residence and profession of the persons heard and, if applicable, the oath…
The judge conducting the investigation may, of his own motion or at the request of the parties, summon or hear any person whose testimony he deems useful in ascertaining the truth.
The summonses shall mention the full names of the parties and reproduce the provisions of the first two paragraphs of article 207.
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