French Legislation In English

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Try: L.227-1 SAS governance, L.145-9 bail commercial renewal, L.223-18 gérant removal SARL

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Showing 801810 of 2166 articles for Art. 239 bis AB

French General Tax CodeIn force
1c: Capital gains realised in the course of an agricultural, craft, commercial, industrial or liberal activity

Article 151 sexies

…in realised on the disposal of shares or corporate units leased under the conditions of articles L. 239-1 to L. 239-5 of the French Commercial Code, or that realised in the context of an agricultural,…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Taxable income of foreign nationals and persons not resident in France for tax purposes

Article 164 B

…real estate located in France or rights relating to such real estate; b. Income from French transferable securities and all other transferable capital invested in France; c. Income from businesses loc…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1. Transferable securities, company rights and similar securities

Article 150-0 F

…the Monetary and Financial Code, distributed by a real estate investment trust mentioned in Article 239 nonies, are taxed under the conditions provided for in 1 or 2 of Article 200 A.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
B: Reduction in the rental value of certain properties

Article 1518 A

Two-thirds of the rental values used to establish local taxes are taken into account for airports and for facilities designed to combat water and atmospheric pollution that are subject to exceptional…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
XXVII: Tax credit for research expenditure by industrial, commercial or agricultural companies

Article 244 quater B

…on the territory of the Corsican collectivity.When the partnerships mentioned in articles 8 and 238 bis L or groups mentioned in articles 239 quater, 239 quater B, 239 quater C and 239 quater D are no…

AI translation · Updated 8 Nov 2023Open Article
French Code of civil procedureIn force
Paragraph 2: Interim measures

Article 1121

…suant to 10° of Article 255 of the Civil Code are subject to the provisions of articles 233 to 237, 239, 245, 264 to 267, 273, 275, 276 and 278 to 280 of this code, without prejudice to the rules appl…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
4 : Smoothing or spreading devices

Article 75-0 C

…cessation and the following four years: 1° The sums deducted in application of articles 72 D, 72 D bis, 72 D ter and 73, which have not yet been used and added to the immediately taxable profit for t…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4: Opposition to duty and obstacles to tax control

Article 1735 ter

…e formal notice referred to in III of Article L. 13 AA and in the second paragraph of article L. 13 AB of the Book of Tax Procedures entails the application, for each financial year audited, of a fine…

AI translation · Updated 7 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Paragraph 1: Provisions common to the various enforcement courts

Article D49-20

…s of Article 712-17, the sentence enforcement judge and court may issue a search note designed to enable the sentenced person to be located, which is circulated in the wanted persons file in accordanc…

AI translation · Updated 5 Nov 2023Open Article
French General Tax CodeIn force
VII: Sole trader and limited liability entrepreneur

Article 1655 sexies

…22 et seq. of the commercial code who does not benefit from the schemes defined in articles 50-0,64 bis and 102 ter of this code may opt to be treated as a single-member limited liability company or a…

AI translation · Updated 7 Nov 2023Open Article
Common Questions

French legislation in English — Q&A

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.

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Mariela Petrova

Mariela Petrova

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