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 1120 of 43711 articles for Art. 2 déc. 1998

French General Tax CodeIn force
2: Determination of taxable profits

Article 39 decies

…financial expenses, allocated to their business and which they acquire or manufacture from 15 April 2015 until 14 April 2017 when these assets can be depreciated according to the system provided for i…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter IV: Rules applicable to tax representatives

Article 302 decies

…e accredited to the tax authorities a representative established in France pursuant to I of Article 289 A, with the exception of representatives responsible for carrying out in the name and on behalf…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Definition of taxable income

Article 80 decies

Benefits paid under the provident scheme for professional football players instituted by the professional football charter are, with the exception of the capital sum in the event of the death or total…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1 septies : Deduction of profit-sharing payments

Article 151 decies

Sums allocated by way of profit-sharing to sole traders, members of partnerships who have not opted to be subject to corporation tax and to collaborating spouses and partners who are allocated to the…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter IIa: Operational reserve of the customs administration

Article 52 decies

A reservist customs officer who suffers damage during periods of employment or training in the reserve and, in the event of death, his dependants, shall be entitled, at the expense of the State, to fu…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter III: Immunities, safeguards and obligations of customs officials.

Article 59 decies

Customs officials and officials responsible for implementing the Heritage Code may provide each other, on request or spontaneously, with all information and documents held or collected in the course o…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter V: Overseas departments. Establishment and conservation of the land register

Article 1649 decies

…ldings, with a view to implementing the reform of land registration carried out by the décret n° 55-22 du 4 janvier 1955 modifié et les textes pris pour son application.In the Department of Mayotte, t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
11° bis : Tax reduction for investment in leisure property

Article 199 decies G

The tax reduction mentioned in articles 199 decies E and 199 decies EA is granted, under the same conditions, when the property is owned by a company not subject to corporation tax, on condition that…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
11° bis : Tax reduction for investment in leisure property

Article 199 decies EA

…oned article, the tax reduction applies to housing located in classified resorts covered by Section 2 of Chapter III of Title III of Book I of the Tourism Code and in tourist towns, the list of which…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 decies B

…y, when these assets fall into one of the following categories: 1° Robotics and cobotics equipment; 2° Additive manufacturing equipment; 3° Software used for design, manufacturing or processing operat…

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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