French General Tax CodeIn force
3°: Non-allocation of losses and capital losses by group companies
Article 223 E
Open the article to read the full text in English.
AI translation · Updated 8 Nov 2023Open Article
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 1081–1090 of 1160 articles for “Art. 39”
Open the article to read the full text in English.
…companies mentioned in the first paragraph of I are affiliated, within the meaning of 12 of Article 39, they must not together hold, directly or indirectly, more than 20% of the capital or voting righ…
…d by reference to their actual value on the date of the transfer. The period referred to in Article 39 duodecies is assessed on that date.These rules apply when the company transfers securities from a…
…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…
…the inspection committee receive effective training under the conditions set out in Article D. 4622-39 ; g) The service ensures that the list of documents provided for in article L. 4622-16-1 is publi…
…xual assault (articles 222-27 to 222-30 of the Penal Code) drug trafficking (articles 222-34 to 222-39 of the Penal Code) kidnapping and false imprisonment (articles 224-1 to 224-5 and 224-5-2 of the…
…with the procedures defined by decree. They are not at arm's length, within the meaning of Article 39(12), from the companies mentioned in A of this I. C.-The contract mentioned in the same A fulfils…
…ings, granting subsidies or subsidised loans to press companies, within the meaning of 1 of article 39 bis A.Donors may earmark their donations to finance a particular press company or online press se…
…n of IV to VIILaw 2016-1691 of 9 December 2016 L. 613-38 Order 2020-1636 of 21 December 2020 L. 613-39 with the exception of IIOrdinance no. 2015-1024 of 20 August 2015 L. 613-40 with the exception of…
…n of IV to VIILaw 2016-1691 of 9 December 2016 L. 613-38 Order 2020-1636 of 21 December 2020 L. 613-39 with the exception of IIOrdinance no. 2015-1024 of 20 August 2015 L. 613-40 with the exception of…
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