Article 235 ter ZAA
…tax receivables of any kind.For taxpayers who are placed under the regime provided for in Article 223 A or Article 223 A bis, the contribution is payable by the parent company. It is based on the cor…
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 1011–1020 of 3660 articles for “Art. 23 mars 2023”
…tax receivables of any kind.For taxpayers who are placed under the regime provided for in Article 223 A or Article 223 A bis, the contribution is payable by the parent company. It is based on the cor…
…ench, European or foreign regulated market, within the meaning of articles L. 421-4, L. 422-1or L. 423-1 of the said code, that its acquisition gives rise to a transfer of ownership, within the meanin…
…uced to twelve months where applicable and, for the parent company of a group mentioned in article 223 A or article 223 A bis, the sum of the turnover of each of the companies belonging to this group.…
The remuneration paid to employees benefiting from an employment support contract or a contract for the future defined respectively in articles L. 5134-20 and L. 5134-35 of the Labour Code is exempt f…
Remuneration paid to teachers at apprentice training centres is exempt from payroll tax.
…n subject, for the same property, to the contribution in respect of the income mentioned in article 234 ter and, where applicable, to that provided for in article 234 nonies, and the registration duti…
When one of the conditions mentioned in the fourth paragraph of 4 of Article 38 is not complied with on a loan still outstanding during the recovery period referred to in Article L. 169 of the Book of…
In accordance with the provisions of articles L. 5122-2, L. 5123-2 and L. 5123-5, of article L. 5422-10, the first and second paragraphs of article L. 5428-1 and of article L. 3232-6 of the Labour Cod…
I.-An annual levy is introduced on the proceeds of the additional premiums or contributions provided for in Article L. 125-2 of the Insurance Code relating to cover against the risk of natural disaste…
Remuneration paid to staff made available to a consular higher education institution mentioned in article L. 711-17 of the French Commercial Code and organising training courses leading to the award,…
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