French Legislation In English

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Showing 2130 of 46860 articles for Art. 80 bis II bis

French General Tax CodeIn force
II: Income tax

Article 193 bis

When officials of French nationality of international organisations have income other than the official remuneration they receive in this capacity, this remuneration, where it is exempt from income ta…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section II: Hallmarks

Article 524 bis

Exempt from the guarantee hallmark are: a) Articles made before 1838 and those made after that date already bearing former French guarantee hallmarks; b) Articles containing gold, silver or platinum a…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Assessment rules

Article 1379 bis

The taxation and assessment rules, as well as those relating to the filing of returns, provided for by this code with regard to direct local taxes for the taxpayers mentioned in the second paragraph o…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Tax base

Article 1468 bis

…ultiplied, as the case may be, by the annual flat-rate increase coefficient defined in Article 1518 bis or by the coefficient for the annual updating of rental values resulting from the application of…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
9°: Borrowings issued by the State

Article 132 bis

1 The withholding tax provided for in 1 of article 119 bis and the levy provided for in I of article 125 A interest, arrears and all other proceeds from bonds, public bills and other negotiable debt s…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section III: Determination of taxable profit

Article 211 bis

…r. c. To limited liability companies that have opted for the tax regime provided for in Article 239 bis AA or that provided for in Article 239 bis AB.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
14°: Mutual funds

Article 137 bis

…ms or securities distributed by a mutual fund, excluding the distributions mentioned in 7 and 7a of II of article 150-0 A and the allocation of mutual fund units received as part of a demerger carried…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
B: Reduced rate

Article 278 bis

…f 10% in respect of supplies of the following products:1° (Repealed);2° (Repealed);3° (Repealed);3° bis The following products:a) firewood;b) agglomerated forestry products intended for heating;c) woo…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
D: Tax base

Article 1396 bis

…place. If the person liable for the tax changes during this period, the allowance ceases to apply. II.-The rate of the allowance is set at 100% for the first year, 70% for the second year and 30% for…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Actual turnover system

Article 267 bis

With regard to sales to farmers, for the purposes of their family consumption, of products manufactured by processing companies from agricultural products supplied by these farmers, value added tax is…

AI translation · Updated 8 Nov 2023Open Article
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French legislation in English — Q&A

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.

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Mariela Petrova

Mariela Petrova

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