French Legislation In English

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Showing 49814990 of 29120 articles for Art. Cass. 2e civ. 7-7-2022 n° 21-13.527 F-B

French General Tax CodeIn force
D: Tax base

Article 1396 bis

I.-In Mayotte, the tax base for property tax on undeveloped properties sold from 1 January 2018 to 31 December 2025 by a public entity to illegal occupiers of land is subject to a reduction for the th…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section VI: Assessment of tax

Article 221 bis

In the absence of the creation of a new legal entity, when a company or other body ceases in whole or in part to be subject to corporation tax at the standard rate, profits subject to deferred taxatio…

AI translation · Updated 8 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Paragraph 5: Placement in an anti-seizure bracelet

Article R24-21

The distances mentioned in article R. 24-18 are brought to the attention of the protected person, who is given a remote protection device. The protected person is also informed that, if necessary, the…

AI translation · Updated 6 Nov 2023Open Article
French Customs CodeIn force
Section 1: Right to inspect goods, means of transport and persons.

Article 60 bis

Where there are serious indications that a person is carrying narcotics concealed in his or her body, customs officers may subject the person to medical screening tests after first obtaining the perso…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable income

Article 157 bis

Taxpayers aged over sixty-five on 31 December of the tax year, or meeting one of the disability conditions mentioned in article 195, may deduct an amount of:- €2,620 from their net overall income if t…

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

Article 197 B

For the fraction not exceeding the upper limit, set by article 182 A III, French-source salaries, wages, pensions and life annuities paid to French nationals who are not domiciled in France for tax pu…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 43 bis

Companies which, having subscribed to the initial capital of the sociétés immobilières conventionnées referred to in Order no. 58-876 of 24 September 1958 or to their capital increases, have waived, w…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1: Controlled declaration system

Article 100 bis

I - Taxable profits from literary, scientific or artistic production as well as those from the practice of sport may, at the request of taxpayers subject to the controlled declaration regime, be deter…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1: Direct taxes and assimilated taxes. Income tax. Corporation tax. Duties and penalties

Article 1663 B

1. After deducting tax reductions and credits, levies, deductions at source and instalments, the balance of the income tax and other taxes appearing on the same roll item is recovered under the condit…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section IV: Taxable persons - Place of taxation

Article 218

Subject to the provisions of a to f of I of Article 219, corporation tax is assessed under a single rating in the name of the legal entity or association for all of its taxable activities in France. I…

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.
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Mariela Petrova

Mariela Petrova

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