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,…
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 801–810 of 2166 articles for “Art. 239 bis AB”
…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,…
…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…
…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.
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…
…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…
…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…
…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…
…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…
…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…
…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…
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