Article 223 B bis
…allowed as a deduction from the income of each member company of the group, net of taxable write-backs and fractions of capital gains or losses corresponding to depreciation deducted, to depreciation…
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 361–370 of 2273 articles for “Art. 238 bis K”
…allowed as a deduction from the income of each member company of the group, net of taxable write-backs and fractions of capital gains or losses corresponding to depreciation deducted, to depreciation…
…ords and other available information, that it is in a financial position to meet its commitments, taking into account the characteristics of the type of economic activity concerned. If the applicant h…
…ess than €7,600,000. The sums deducted from taxable profits in application of paragraph 7 are not taken into account when calculating the limit set in the previous sentence.Daily newspapers are define…
Open the article to read the full text in English.
…period of at least eighteen years, the lessee is taxed as the owner on the income received, after taking into account the expenses incurred. This income is taxed under the income from property regime,…
…reforming the legal status of the press, developing professional information or promoting access to knowledge and a ̀ the formation and dissemination of thought, the debate of ideas, general culture a…
Open the article to read the full text in English.
Open the article to read the full text in English.
…prior to that same disposal.In the event of a gratuitous acquisition, the acquisition price to be taken into account is the value used to determine gratuitous transfer duties or, failing that, the act…
…son, a vehicle or any other object in real time throughout national territory, without the person's knowledge and without the consent of its owner or possessor, may be installed or prescribed by custo…
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