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 811–820 of 2313 articles for “Art. 719 · CGI Art. 720”
5° 80% of the tax advantage provided by the tax reduction applied to the investment and by the deduction of the deficit arising from the rental of the property acquired and the capital loss realised o…
When a total or partial universality of goods is transferred for valuable consideration, free of charge or in the form of a contribution to a company between persons liable for value added tax, no sup…
…amount of the taxable amount retained in that State (1).(1) Provisions in force on 1 January 1993, art. 121 of the law.
Profits, determined in accordance with the conditions laid down in Article 57, from the operation of communication satellites located at geostationary orbital positions which are not owned by such und…
Legal entities governed by public law are not subject to value added tax for the activity of their administrative, social, educational, cultural and sporting services when their non-taxability does no…
For the application of the rules relating to the place of supply of services provided for in articles 259 to 259 D, the following are considered to be taxable persons:1° For all services supplied to h…
Transactions relating to banking, financial activities and, in general, trading in securities and money, as these activities are defined by decree, may, where they are exempt from value added tax, be…
…icles are sold to persons other than second-hand goods dealers (Law no. 89-935 of 29 December 1989, art. 31 I 2 and 3);b. (Obsolete provision);2° (repealed)4. (Liberal professions and miscellaneous ac…
The Government may fix by decree, insofar as they have not been fixed by the legislation in force, the information that tax returns must contain with a view to the application of existing taxes and du…
When securities, mentioned in Articles 5 and 6 of Law no. 86-912 of 6 August 1986 or the profit participation certificates referred to in amended Article 1 of the same law, appear on the balance sheet…
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
