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 451–460 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…ngs remains determined solely by the total amount of their revenue. For the application of Article 151 septies, capital gains realised by a non-trading agricultural company not subject to corporation…
I. - As from the first financial year opened after 31 December 1983, for crop production, income in progress consists solely of advances to crops which are entered, at their cost price, in the incomin…
…December 2023 in the employment areas to be redynamised defined in 3 bis of article 42 of law no. 95-115 of 4 February 1995 on regional planning and development are exempt from income tax or corporat…
In the event of the transfer or redemption of the rights of a shareholder, a natural person, in a company mentioned in article 8, who carries out an agricultural activity within the meaning of article…
…ction of income included in the taxable profit for the year of cessation in application of article 75-0 A; 3° The amount taxed at the marginal tax rate in the year in which the business is ceased purs…
…following that of their creation and declared in accordance with the procedures set out in Articles 50-0 and 53 A.Profits are only subject to income tax or corporation tax for one quarter, half or thr…
…pted for the partnership tax regime under the conditions provided for in Article 3-IV of Decree no. 55-594 of 20 May 1955 as amended or in those provided for in Article 239 bis AA or in Article 239 bi…
In the event of a change from the taxation system provided for in article 64 bis to an actual taxation system, the receivables shown in the opening balance sheet for the first financial year subject t…
A decree sets out the conditions for application of
…rable to those of the previous three financial years and the operator makes a profit in excess of €25,000 and in excess of one and a half times the average results of the previous three financial year…
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
