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 151–160 of 952 articles for “Art. 231 ter”
For income tax or corporation tax purposes, expenses incurred in connection with preliminary archaeological studies or archaeological operations that constitute an element of the cost price of a fixed…
…r the share of company profits corresponding to his rights in the grouping, either to income tax, determined according to the rules laid down for the category of income to which these profits relate,…
Sums paid by the company, in application of savings plans set up in accordance with the provisions of Title III of Book III of Part Three of the Labour Code are deducted from its profits for the purpo…
The articles 238 nonies to 238 duodecies apply when the transfer takes place at least two years after the acquisition. However, the tax deferral may not exceed five years. Articles 238 nonies to 238 d…
…value added tax is considered to be distinct and independent and is subject to its own tax regime determined on the basis of its main element or its non-accessory elements. The scope of a transaction…
…a multi-purpose voucher is not subject to value added tax as such. 3. For the purposes of this chapter: b) A single-use voucher is considered to be a voucher within the meaning of a) for which the pl…
I. - Decrees in the Council of State may lay down special procedures for determining the taxable amount for the taxation of sales of high-value animals.II. - (Provision no longer applicable).
…of:a) Construction work on progressive social housing, financed under the conditions laid down by interministerial decree pursuant to articles L. 301-1 and L. 301-2 of the French Construction and Hous…
The chargeable event for the tax provided for in article 299 is constituted by the end of the calendar year during which the company defined in III of the same article 299 has received sums in return…
For the purposes of this chapter, France means metropolitan territory, the territories of the collectivities governed by Article 73 of the Constitution, Saint-Barthélemy, Saint-Martin and Saint-Pierre…
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
