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 61–70 of 67537 articles for “Art. 38 quinquies 1-a”
I. - For the purposes of determining their taxable income, companies may deduct expenses incurred as a result of the exercise of share subscription or purchase options granted to their employees pursu…
Subject to the rules relating to the secondment and secondment of civil servants, the specialised assistant comes under the authority of the heads of the court of appeal referred to in the first parag…
…combating tax fraud and tax evasion and which is not non-cooperative within the meaning of Article 238-0 A or, for the withholding tax provided for in 2 of article 119 bis, in a State which is not a m…
In order to establish the offences referred to in Articles 414, 414-2, 415 and 459, to gather evidence thereof and to seek out the perpetrators, accomplices and those who participated as interested pa…
The services and establishments of the State and other public authorities are required to communicate to the agents of the Directorate General of Customs and Excise all information and documents in th…
…alance of the distributions referred to in 7 and 7 bis of the same II and in 1 of II of article 163 quinquies C perceived in the account as well as capital gains and losses recorded during transaction…
I. - The recovery of the debts mentioned in article 349 ter, the amount of which is greater than or equal to €1,500, and the taking of precautionary measures in respect of the aforementioned debts fro…
Reservist customs officers sign a contract of employment for a period of between one and five years, which sets out their obligations in terms of availability and initial and ongoing training, and whi…
1. A veterinary inspection fee is charged on imports into the customs territory, under all customs procedures, of animal products or products of animal origin, live animals and feed of non-animal orig…
Where the provisions of the tenth paragraph of 5 of article 39, the overall figures, corresponding to each of the categories of expenditure referred to in the said article and which must be the subjec…
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
