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 171–180 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
L'à-valoir mentionné à l'article L. 731-22-1 of the French Rural and Maritime Fishing Code is deductible from the profit or loss for the financial year in which it is paid. However, when the taxable i…
1. and 2. (Obsolete provisions). 3. The right to revise balance sheets is withdrawn in respect of price changes after 30 June 1959 (1).
I. Subject to the application of articles 71 and 72 A to 73 E, the actual profit of the agricultural holding is determined and taxed according to the general principles applicable to industrial and co…
…cated in the said articles during the period to which the return applies, by deduction, on the one hand, from the profits of the said period and, on the other hand, from the provisions set aside, purs…
For the application of articles 69, 69 C, 69 D , and 72, account shall be taken of revenue generated by companies and groupings not subject to corporation tax of which the taxpayer is a member, in pro…
…ogress consists solely of advances to crops which are entered, at their cost price, in the incoming and outgoing stocks of agricultural holdings subject to the system of taxation based on actual profi…
I. - Taxpayers who create activities between 1 January 2007 and 31 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 region…
…y mentioned in article 8, who carries out an agricultural activity within the meaning of article 63 and which is subject to the mandatory system of taxation based on actual profits, income tax may be…
…come tax relating to the following income is assessed each year in fifths for the year of cessation and the following four years: 1° The sums deducted in application of articles 72 D, 72 D bis, 72 D t…
…the urban areas to be revitalised defined in II, companies that are created between 1 January 2018 and 31 December 2023 and, when they are located in the communes mentioned in the sixth paragraph of…
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
