Article 39 decies B
I. - Small and medium-sized companies subject to corporation tax or income tax according to a real system may deduct from their taxable income a sum equal to 40% of the original value of assets includ…
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 2851–2860 of 3521 articles for “Art. 30 juin 2004”
I. - Small and medium-sized companies subject to corporation tax or income tax according to a real system may deduct from their taxable income a sum equal to 40% of the original value of assets includ…
I. - When the redemption premium provided for at the time of issue or at the time of the original acquisition of the right exceeds 10% of the nominal value or acquisition price of that right, or when…
I. - Municipal councils and the deliberative bodies of public establishments for inter-communal cooperation with their own tax system may, by a decision taken under the conditions provided for in I of…
…s are made on the due dates mentioned in IV of this article, the increase provided for in article 1730 of this code is capped, for each instalment, at the amount of legal interest mentioned in article…
The judgment opening the safeguard proceedings shall be mentioned together with an indication of the powers conferred on the administrator, where one has been appointed, in the register of commerce an…
…the public establishments for inter-municipal cooperation with their own tax status with more than 30,000 inhabitants with their headquarters in the territory of the region;3° bis In the Ile-de-Franc…
…d by Decree no. 2019-992 of 26 September 2019;Article R. 212-3 as amended by Decree no. 2012-783 of 30 May 2012.Articles R. 221-14-1, R. 221-31, R. 221-32, R. 221-36-1, R. 221-39, R. 222-6, R. 223-10,…
…arried out in France. Les sociétés unipersonnelles d'investissement à risque must hold no more than 30% of the financial and voting rights of the companies in which they invest. 2. The companies whose…
…act;2° The outstanding commitments expressed in units of account under 4° and 5° of I do not exceed 30% of the contract's total outstanding commitments;3° For contracts covered by I bis of article 990…
…13 of 24 March 2021R. 426-7 to R. 426-11R. 426-13 to R. 426-15R. 426-16from decree no. 2022-1740 of 30 December 2022R. 426-17 to R. 426-21R. 426-22of Decree no. 2022-1740 of 30 December 2022 In Title…
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