French Legislation In English

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Showing 791800 of 52239 articles for Art. 35 I 5° bis

French General Tax CodeIn force
Ic: Determination of the share of profits corresponding to rights held in a partnership, a co-ownership of a racehorse or stallion, an economic interest grouping, a public interest grouping or a European economic interest grouping

Article 238 bis K

I. - Where rights in a company or group referred to in Articles 8,8 quinquies, 239 quater, 239 quater B, 239 quater C or 239 quater D are included in the assets of a legal entity liable to corporation…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Title II: Turnover taxes and similar taxes

Article 302 bis KH

I. - A tax is hereby introduced payable by any electronic communications operator, within the meaning of Article L. 32 of the French Post and Electronic Communications Code, which provides a service i…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Payroll tax

Article 231 bis Q

I. - The remuneration mentioned in 1 of I of article 155 B paid to persons whose employment in France began on or after 6 July 2016 are exempt from payroll tax for the amount resulting from the applic…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
E: Exemptions, special rebates and tax reductions

Article 1391 B bis

People who retain the use of the dwelling that was their main residence before being permanently housed in an establishment or service mentioned in 6° of I of Article L. 312-1 of the code de l'action…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
IIa A: National aviation tax commission

Article 1651 L bis

A National Commission for Aeronautical Taxes is hereby set up with jurisdiction to examine the disputes referred to in Article L. 59 C bis of the Book of Tax Procedures. This commission is chaired by…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Reduced rate

Article 278-0 bis

Value added tax is levied at the reduced rate of 5.5% in respect of:A. - Supplies relating to:1° Foodstuffs intended for human consumption, products normally intended to be used in the preparation of…

AI translation · Updated 8 Nov 2023Open Article
French Sports CodeIn force
Annexes II

Article Annexe II-12-2 b

Documents required to renew the declaration of activity for nationals of a Member State of the European Union or a party to the Agreement on the European Economic Area established in France Declaratio…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Calculation of tax

Article 220 Z bis

The tax credit defined in Article 220 quaterdecies is deducted in full from the corporation tax due by the executive production company in respect of the financial year during which the expenses defin…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
III: Exempt transactions

Article 262-00 bis

I.-The following are exempt from value-added tax: 1° The supply of goods and services carried out within the framework of diplomatic and consular relations, within the limits, where applicable, of the…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section V quinquies : Duties levied for the benefit of the Caisse nationale de l'assurance maladie (National Health Insurance Fund)

Article 1635 bis AF

I. - The submission of any application for registration, renewal of registration or modification of registration of a medicinal product mentioned in Article L. 5121-8 of the Public Health Code on the…

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.

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Mariela Petrova

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