French Legislation In English

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Try: L.227-1 SAS governance, L.145-9 bail commercial renewal, L.223-18 gérant removal SARL

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Showing 33213330 of 46860 articles for Art. 80 bis II bis

French General Tax CodeIn force
II: Income tax

Article 199 undecies D

…ing from a tax reduction in respect of the same investments are retained for 44% of their amount. 3 bis. For the assessment of the limit mentioned in a of 1, the tax reduction acquired in respect of t…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Exemptions of more than two years

Article 1383 J

I.-Buildings located in the priority development zones defined in II of Article 44 septdecies are exempt from property tax on built properties.The exemption applies to buildings attached to an establi…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter II: Tax on the profits of companies and other legal entities

Article 220 Z septies

I.-The amount of property tax on built-up properties provided for in Article 1380 and levied during the financial year for the housing units mentioned in III of this article gives rise to a non-taxabl…

AI translation · Updated 8 Nov 2023Open Article
French Consumer CodeIn force
Subsection 1: Definitions and scope of application

Article L224-26

…es provided by a telecommunications service provider. 3° End user, a user within the meaning of 15° bis of Article L. 32 of the French Post and Electronic Communications Code.

AI translation · Updated 8 Nov 2023Open Article
French Tourism CodeIn force
Subsection 1: General provisions.

Article R324-1-5

The deliberation referred to in the first paragraph of IVa of article L. 324-1-1 specifies, on the basis of an analysis of the specific situation of the municipality: 1° The principles for implementin…

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Paragraph 2: Electronic communication and examination of appeals

Article R2333-120-32 octies

Open the article to read the full text in English.

AI translation · Updated 5 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Direct taxes and similar levies

Article 1586 quater

I. - The rate applied to the added value mentioned in 1 of II of Article 1586 ter is calculated as follows:a) For companies with a turnover of less than €500,000, the rate is zero;b) For companies wit…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
Paragraph 3: Common provisions.

Article L123-11-3

…d by the administrative authority, prior to their registration in the Trade and Companies Register. II. - Approval is only granted to persons who satisfy the following conditions: 1° Justify the provi…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
General definition of taxable income

Article 13

…ceivables taken into account in the basis of assessment of this net overall income pursuant to 3, 6 bis and 6 ter of article 158, taking into account, where applicable, the amount of the deficits refe…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4 : Smoothing or spreading devices

Article 75-0 C

…cessation and the following four years: 1° The sums deducted in application of articles 72 D, 72 D bis, 72 D ter and 73, which have not yet been used and added to the immediately taxable profit for t…

AI translation · Updated 8 Nov 2023Open Article
Common Questions

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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