French Legislation In English

Search, Read and Apply French Law. In English.

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.

Try: L.227-1 SAS governance, L.145-9 bail commercial renewal, L.223-18 gérant removal SARL

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 4150 of 1193 articles for Art. 39 duodecies

French General Tax CodeIn force
Section III: Determination of taxable profit

Article 210 A

…price fluctuations have been transferred pursuant to the sixth paragraph of 5° of 1 of the article 39 ;b) It must take the place of the absorbed company for the reintegration of profits whose recogni…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Taxable income of foreign nationals and persons not resident in France for tax purposes

Article 164 B

…ghts ; e bis) The capital gains mentioned in articles 150 U, 150 UB and 150 UC, at 6 ter of article 39 duodecies and in f of 1° of II of article 239 nonies, where they relate to: 1° To real estate loc…

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

Article 39

…s of each type of industry, business or operation and taking into account the provisions of Article 39 A, subject to the provisions of article 39 B.However, depreciation of goodwill is not allowed as…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VIII bis: Exemption for capital gains realised on the sale of a sole proprietorship or a complete branch of activity

Article 238 quindecies

I. - Capital gains subject to the articles 39 duodecies to 39 quindecies and realised in the context of a commercial, industrial, craft, liberal or agricultural activity on the occasion of the transfe…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1c: Capital gains realised in the course of an agricultural, craft, commercial, industrial or liberal activity

Article 151 septies A

I. - Capital gains subject to the articles 39 duodecies to 39 quindecies, other than those mentioned in III, realised in the course of a commercial, industrial, craft, liberal or agricultural activity…

AI translation · Updated 8 Nov 2023Open Article
French Code of civil procedureIn force
Chapter I: Jurisdiction.

Article 39

Subject to the provisions of Article 35, the judgment shall not be subject to appeal where none of the incidental claims exceeds the rate of last resort. If any of them exceeds that rate, the judge sh…

AI translation · Updated 8 Nov 2023Open Article
French Code of civil procedureIn force
Section I: Stoppage of proceedings.

Article 393

The costs of the expired proceedings shall be borne by the person who brought the proceedings.

AI translation · Updated 8 Nov 2023Open Article
French Code of civil procedureIn force
Sub-section I: Withdrawal of the claim at first instance.

Article 394

The claimant may, in any matter, withdraw his claim with a view to terminating the proceedings.

AI translation · Updated 8 Nov 2023Open Article
French Code of civil procedureIn force
Sub-section I: Withdrawal of the claim at first instance.

Article 397

Withdrawal is express or implied; the same applies to acceptance.

AI translation · Updated 8 Nov 2023Open Article
French Code of civil procedureIn force
Sub-section I: Withdrawal of the claim at first instance.

Article 398

Withdrawal of proceedings does not entail renunciation of the action, but only extinction of the proceedings.

AI translation · Updated 8 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.

No. Reading and searching the codes is free with no login. Paid services — certified translation and the legal application report — are entirely optional.

Mariela Petrova

Mariela Petrova

Avocate au Barreau de Paris

Toque #C2396

15+ Years In French Corporate Practice

English · French · Russian

Ready When You Are

Talk To A Lawyer
In France.

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.

First EngagementFixed Fee

Talk to a French lawyer.

Reply within 24 hours.

Communications protected by professional secrecy — secret professionnel de l'avocat, Article 66-5 of the Law of 31 December 1971.

Continue

Related legal services

01 / Read

Browse the French codes

20+ full codes and 2,400+ articles in English, with the key court rulings linked to every article — free to read.

Read More
02 / Apply

Legal application report

A lawyer-reviewed report explaining how the relevant articles apply to your situation, with case-law analysis and next steps.

Read More
03 / Act

Talk to a French lawyer

Scope your matter with a Paris-Bar avocate — incorporation, contracts, disputes — handled bilingually, end to end.

Read More