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 101110 of 57074 articles for Art. 298 sexdecies E and Art. 537

French General Tax CodeIn force
2: Determination of taxable profits

Article 39 quinquies E

Companies that build or have built buildings intended for the purification of industrial water, in accordance with the provisions of the loi n° 64-1245 du 16 décembre 1964 as amended, may, upon comple…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 octies E

The sole proprietorships subject to a real taxation regime and the companies referred to in the second paragraph of Article L. 223-1 of the Commercial Code subject to income tax may set aside a provis…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 decies E

I.-Establishments providing driving and road safety tuition for hire or reward that are approved pursuant to article L. 213-1 of the Highway Code and associations operating in the field of social or p…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Tax system

Article 575 E bis

I.- (Repealed).II.-For the various tobacco products, the retail selling price applied in Corsica is at least equal to a percentage of the continental selling prices for the same products, set in accor…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2nd Subsection: Overall income

Article 163 bis E

The income tax exemptions resulting from 25° and 26° of the article 81 apply subject to the provisions of article 150-0 D.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Income tax

Article 199 undecies E

The presidents of the overseas regional councils, the territorial assembly of Wallis and Futuna, the departmental council of Mayotte, the territorial councils of Saint-Pierre-et-Miquelon, Saint-Barthé…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Income tax

Article 199 decies E

Any taxpayer who, between 1 January 1999 and 31 December 2010, acquires a new dwelling or a dwelling in a future state of completion forming part of a classified tourist residence in a rural revitalis…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
B: Determination of taxable income

Article 72 E bis

In the event of a change from the taxation system provided for in article 64 bis to an actual taxation system, the receivables shown in the opening balance sheet for the first financial year subject t…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter I ter: Approved management centres, management and accounting associations, approved associations of the liberal professions and approved joint management bodies

Article 1649 quater E bis

Members of approved management centres are required to accept payment either by bank card or by cheque. In the latter case, they must make the cheques payable to themselves and not endorse them unless…

AI translation · Updated 7 Nov 2023Open Article
French Code of civil procedureIn force
Section II: Provisions specific to certain matters.

Article ANNEXE, art. 15

The judicial court may also appoint a notary to affix and remove seals; it may instruct him to make an inventory.The interested heirs must be called to these operations if no delay results. Where thes…

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.

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.

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Mariela Petrova

Mariela Petrova

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