Article 752
…spect of which he carried out any transaction whatsoever less than one year before his death. Proof to the contrary may not result from a transfer for valuable consideration granted to one of the pres…
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 911–920 of 61004 articles for “Art. 515-1 to 515-7”
…spect of which he carried out any transaction whatsoever less than one year before his death. Proof to the contrary may not result from a transfer for valuable consideration granted to one of the pres…
…tified under the procedure provided for in Article L. 23 C of the Book of Tax Procedures are deemed to constitute, in the absence of proof to the contrary, assets acquired free of charge which are sub…
The provisions of this code applicable to transfers of ownership for valuable consideration of businesses or customer lists are extended to any agreement for valuable consideration, the effect of whic…
For tax purposes, any transferable security, movable or immovable property belonging to the deceased as usufructuary and to one of his presumptive heirs or their descendants as bare owner, even if exc…
Sums, securities or objects found in a safe rented jointly to several persons are deemed, in the absence of proof to the contrary and solely for the collection of duties, to be the joint property of t…
Transfers of ownership for valuable consideration of businesses or clienteles are subject to registration duty, the rates of which are set at:FRACTION OF TAXABLE VALUEApplicable rate(as a percentage)N…
…veral liability shall be considered, for the purposes of levying death duties, as belonging jointly to the depositors and to the estate of each of them, in respect of a share of the assets, unless pro…
The court-appointed administrator may practise his profession within the framework of a société pluri-professionnelle d'exercice, provided for in Title IV bis of Law no. 90-1258 of 31 December 1990 re…
For French and foreign securities of any kind admitted to trading on a regulated market, the capital serving as a basis for the liquidation and payment of transfer duties free of charge is determined…
For gratuitous transfers of movable property, other than listed securities and term debts, the value serving as the basis for the tax is determined by the detailed and estimated declaration of the par…
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