Article 4 bis
Sont également passibles de l'impôt sur le revenu:1° (Abrogated);2° Les personnes de nationalité française ou étrangère, ayant ou non leur domicile fiscal en France, qui recueillent des bénéfices ou r…
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 13741–13750 of 14014 articles for “Art. 2°”
Sont également passibles de l'impôt sur le revenu:1° (Abrogated);2° Les personnes de nationalité française ou étrangère, ayant ou non leur domicile fiscal en France, qui recueillent des bénéfices ou r…
…for in article 239 ter, do not engage in a business or operations referred to in articles 34 and 35;2° Members of joint ventures-including financial syndicates-who are indefinitely liable and whose na…
…ty, may opt, within the declaration period and subject to the provisions of the fourth paragraph of 2° of II of article 156, between:1° Taxation of his or her income under the conditions of ordinary l…
…he total market value of the property or rights to which the temporary usufruct transferred relates.2°. For the application of 1° and in the absence of being able to determine, on the day of the trans…
Sont affranchis de l'impôt sur le revenu : 1° (Provision obsolete) ; 2° (Abrogated) ; 2° bis (Abrogated) ; 3° Ambassadors and diplomatic agents, consuls and consular agents of foreign nationality, but…
…xed point and fitted out for habitation, trade or industry, even if they are only held by moorings. 2° Income from undeveloped property of any kind, including that from land occupied by quarries, mine…
…y may be claimed from the borrower in the following cases:1° In the case of overdraft authorisation;2° If the early repayment has been made pursuant to an insurance contract intended to guarantee repa…
Natural persons convicted of the offences punishable under Articles L. 242-5 to L. 242-7-1 shall also incur, as additional penalties, the prohibition, in accordance with the procedures laid down in ar…
…e repair, improvement or maintenance work to be carried out on the land or building thus acquired ; 2° Credit transactions secured by a mortgage, by another comparable security interest in residential…
Physical persons convicted of one of the offences punishable under articles L. 242-27 to L. 242-30 also incur, as additional penalties, the prohibition, in accordance with the procedures set out in th…
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