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 91–100 of 34625 articles for “Art. 202 ter · CAA Paris 3 October 2019”
With a view to applying the provisions of the articles 39 bis to 39 bis B, the companies concerned are required to attach to each return they submit for income tax purposes a statement showing separat…
The provisions of article 39 quinquies C are applicable to study and research organisations.
Compensation, reimbursements and fixed expense allowances paid to the persons mentioned in the third paragraph of article 80 are, whatever their purpose, subject to income tax.
…production and intended exclusively for their employees, under the conditions laid down by Articles 35 to 44 of Law no. 78-763 du 19 juillet 1978 portant statut de ces sociétés.
The conversion of a company that is not exempt from corporation tax into an open-ended investment company has the same tax consequences as the distribution of its liquidation surplus.
The income from bonds handed over by the caisse nationale de l'industrie and the caisse nationale des banques in exchange for shares transferred to the State pursuant to the loi de nationalisation n°…
Where a company having its registered office in France and liable to the tax provided for in Chapter II of this Title carries on business in Saint-Pierre-et-Miquelon, Mayotte, New Caledonia, French Po…
…f the Monetary and Financial Code received by a real estate investment fund referred to in article 239 nonies of this code constitute income from transferable capital received by unitholders on the da…
…Special series of bonds issued abroad before 1 January 1976 by French companies, corporations or enterprises with the authorisation of the Minister for the Economy and Finance shall be subject, for t…
…on des sommes versées par la Caisse des dépôts et consignations en application du V de l'article L. 312-20 of the Monetary and Financial Code having the character of income from transferable capital m…
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
