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 1–10 of 17743 articles for “Art. CA Paris – 6 June 2023 – no. 23/00062”
I.-An annual contribution is introduced on income from the rental of premises located in buildings that have been completed for at least fifteen years on 1 January of the tax year, paid by the lessors…
…ons provided for:a) In Articles 14 A to 33 quinquies, for income falling within the property income category in respect of the assets mentioned in a of 1° of II of Article L. 214-81 of the Monetary an…
When the purchaser is a public authority, the capital gain realised on the disposal of undeveloped land or a similar asset within the meaning of A of article 1594-0 G may, for income tax or corporatio…
In its dealings with third parties, the trustee is deemed to have the widest powers over the trust assets, unless it is shown that the third parties were aware of the limitation of its powers.
…ersons and non-taxable legal entities likely to benefit from the provisions of 2° of I of Article 256 bis may, at their request, pay the tax on their intra-Community acquisitions. The option takes eff…
…ing company and immediately regains use of the building under a leasing contract, the amount of the capital gain on the sale of the building may be spread equally over the financial years ending durin…
…iling the tax return for the year in which the property is completed or acquired if later, is irrevocable for the property in question.The tax reduction applies, under the same conditions, to the shar…
1. The rates of the tax referred to in article 266 sexies are set as follows :A-0.-The authorisations mentioned in each of the rows of the tables in the second paragraph of a and b of A of this 1 and…
The taxable profits of small-scale fishermen, subject to a real tax regime, who set up for the first time between 1 January 1997 and 31 December 2010, are determined, for the first sixty months of act…
Dividends on labour shares allocated to employees of sociétés anonymes à participation ouvrière governed by the law of 26 April 1917 are subject to income tax according to the rules applicable to sala…
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
