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 111–120 of 19020 articles for “Art. 5° bis”
…nal cooperation with their own tax system taken under the conditions defined in I of article 1639 A bis. The exemption applies to the entire share of the tax due to each municipality or public inter-m…
…e by an undertaking which is not a member of a group, within the meaning of Articles 223 A or 223 A bis, are deductible from taxable income subject to corporation tax up to the higher of the following…
…ve the living conditions of the residents in return for the allowance provided for in the same I.II bis. - (Repealed).III. - (Repealed).IV. - (Repealed).V. - I and II apply to housing held, directly o…
If a company that has opted for the regime defined in the second paragraph of 1° bis of 1 of Article 39 is absorbed by a company that has not exercised this option, the paid holiday pay corresponding…
…tate from the special exemption scheme for small businesses, are also subject to value added tax.1° bis Acquisitions of goods made by a taxable person or a non-taxable legal entity, the supply of whic…
…tax credit provided for in Article 199 sexdecies, after deducting the specific aid provided for in 5° of II of Article L. 133-5-12 of the Social Security Code paid during the penultimate year. When t…
…tive State or territory within the meaning of article 238-0 A other than those mentioned in 2° of 2 bis of the same article 238-0 A, unless they provide proof that the transactions to which these prof…
…greement of shares in joint farming groups and limited liability agricultural holdings mentioned in 5° of Article 8 are registered at the fixed duty of 125 €. Disposals by mutual agreement of shares i…
…businesses or clientele established on their territory and new goods dependent on these businesses;5° of lease rights or the benefit of a promise to lease, relating to all or part of an immovable wha…
Companies or legal entities liable for corporation tax under Article 206, with the exception of those designated in Article 5 of the aforementioned article, are personally subject to the tax on the sh…
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
