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Showing 110 of 56934 articles for Art. Cass. 1ère civ. 27-1-2021 n° 19-26.140 FS-P

French General Tax CodeIn force
19° decies : Tax reduction for rental investments and affordable rented accommodation

Article 199 novovicies

…cle 257 ;3° Housing that does not meet the decency requirements, as set out in the article 6 of law n° 89-462 of 6 July 1989 tending to improve rental relations and amending law n° 86-1290 of 23 Decem…

AI translation · Updated 8 Nov 2023Open Article
French Civil CodeIn force
Title XIV: Trusts

Article 2021

When the trustee acts on behalf of the trust, he or she must expressly mention this. Similarly, when the trust assets include property or rights whose transfer is subject to publicity, the transfer mu…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
1°: Deduction of withholding tax and tax credits

Article 199 ter N

The tax credit defined in article 244 quater O is deducted from the income tax payable by the taxpayer in respect of the year during which the expenses defined in the same article were incurred. If th…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Criminal penalties

Article 1840 P

(1) Those who knowingly use, sell or attempt to sell mobile stamps that have already been used shall be prosecuted before the criminal court and punished by a fine of €3,750. In the event of a repeat…

AI translation · Updated 7 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Legislative part

Article préliminaire

I.-The criminal procedure must be fair and adversarial and preserve the balance of the rights of the parties.It must guarantee the separation of the authorities responsible for public action and the t…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section V: Calculation of tax

Article 220 P

The tax credit defined in article 244 quater O is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter N.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Subsection 8: Reporting obligations

Article 1635 quater P

The person liable for the development tax declares, in accordance with the procedures defined by decree, the information required to establish the tax within ninety days of the date on which the tax b…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section XII: Duty allocated to the compensation fund for solicitors in the courts of appeal

Article 1635 bis P

A fee of €225 is introduced, payable by the parties to the appeal proceedings when the appointment of a lawyer is compulsory before the Court of Appeal. The fee is paid electronically by the lawyer ac…

AI translation · Updated 7 Nov 2023Open Article
French Public procurement codeIn force
Appendix

Article Annexe préliminaire

LIST OF ANNEXES TO THE PUBLIC PROCUREMENT CODE Annex number Name of annex Annex no. 1 Notice concerning the list of activities that are works under public procurement law Annex no. 2 Notice concerning…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1e: Taxpayers carrying on their professional activity within the framework of a partnership

Article 151 nonies

I. - Where a taxpayer carries on his professional activity within the framework of a company whose profits are, pursuant to the articles 8 and 8 ter, subject in his name to income tax in the category…

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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