Article 238 bis HE
For the assessment of income tax or corporation tax, cash subscriptions to the capital of limited companies subject to corporation tax under the conditions of ordinary law and whose sole activity is t…
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 381–390 of 60249 articles for “Art. 244 bis A”
For the assessment of income tax or corporation tax, cash subscriptions to the capital of limited companies subject to corporation tax under the conditions of ordinary law and whose sole activity is t…
A breach of the undertaking provided for in I of Article 1131 automatically terminates the reservation of enjoyment and the donated property must be handed over to the State at the first requisition,…
The tax credit provided for in article 220 sexies A is deducted from the corporation tax payable by the company in respect of the financial year ending 31 December 2020 or the first financial year end…
The commercial court clerk invested with a delegation mandate in accordance with the second paragraph of Article 27 of Order no. 2022-544 of 13 April 2022 relating to the ethics and discipline of mini…
I. - Non-built properties classified in the second and sixth categories defined in article 18 of the ministerial instruction of 31 December 1908 and located in the wetlands defined in 1° of I of artic…
Salaries paid by the organisations and works mentioned in a and b of 1° of 7 of Article 261 as well as by permanent social bodies of local authorities and companies, to persons recruited on the occasi…
I. - Natural or legal persons carrying on a commercial, industrial, craft, agricultural or liberal profession activity are authorised to revalue their non-depreciable fixed assets, including equity in…
Sums paid pursuant to articles 9 and 15 de la loi n° 54-782 du 2 août 1954 relative à l'attribution de biens et d'éléments d'actif d'entreprises de presse et d'information, ainsi que les sommes versée…
If the needs of a customs investigation relating to the detection and investigation of a customs offence punishable by a prison sentence of three years or more so require, any technical means designed…
If the needs of the customs investigation relating to the investigation and detection of customs offences as provided for in the last paragraph ofArticle 414, the third paragraph ofArticle 414-2 andAr…
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