French Legislation In English

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

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Showing 7180 of 61305 articles for Art. 4°-c and art. 30

French General Tax CodeIn force
a: Provisions common to inheritances and gifts

Article 787 C

All or an undivided share of all the movable and immovable, tangible or intangible assets allocated to the operation of a sole proprietorship with an industrial, commercial, craft, agricultural or lib…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
E: Exemptions, special rebates and tax reductions

Article 1391 C

…ruction or management of housing or by the bodies mentioned in article L. 365-1 of the Construction and Housing Code, for the accessibility and adaptation of housing to people with disabilities are de…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Departmental committee for direct taxes and turnover taxes

Article 1651 C

…ion, one notary appointed by the chambers of notaries with jurisdiction in the administrative court and three representatives of the taxpayers. The taxpayers' representatives are appointed respectivel…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Optional taxable transactions

Article 260 C

…60 B does not apply: 1° Transactions carried out by affiliates of the central body of savings banks and banques populaires, as well as their groupings, between themselves or with the central body of s…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Compulsory taxable transactions

Article 256 C

…the exception of permanent establishments of these taxable persons which are not located in France, and who are closely linked to each other from a financial, economic and organisational point of view…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Ia: Territoriality

Article 259 C

…the following services is also deemed to be in France when they are supplied to non-taxable persons and the actual use or exploitation of these services takes place in France:1° The supply of services…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Tax fines

Article 1763 C

…rs or members will be able to benefit from the tax advantages provided for in 2° of 5 of article 38 and to the articles 163 quinquies B, 150-0 A, 209-0 A and 219 has not complied with its investment q…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Exempt transactions

Article 261 C

The following are exempt from value added tax:1° Banking and financial transactions:a.The granting and negotiation of loans, the management of loans carried out by the person who granted them, securit…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
8: Provisions specific to registration duty, land registration tax, the property security contribution, stamp duty and the special tax on insurance policies

Article 1965 C

…request submitted within the period provided for in Article R. 196-1 of the Book of Tax Procedures and on the representation of the birth certificate, if the birth took place outside France.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 C

…provisions of the first paragraph, companies leasing assets under the conditions provided for in 1 and 2 of Article L. 313-7 of the French Monetary and Financial Code and those operating leasing tran…

AI translation · Updated 8 Nov 2023Open Article
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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

Mariela Petrova

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