French General Tax CodeIn force
Chapter 1: Income tax
Article 175 A
The tax department may rectify returns in accordance with the procedure set out in article L 55 of the Book of Tax Procedures.
AI translation · Updated 8 Nov 2023Open Article
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 651–660 of 56901 articles for “Art. Cass. com. 17-1-2012 n° 10-27.185”
The tax department may rectify returns in accordance with the procedure set out in article L 55 of the Book of Tax Procedures.
A decree specifies the nature and content of the documents that must be produced or presented to the administration by real estate companies not subject to corporate income tax that rent out their pro…
Bodies that are managed by a majority of employees' trade union organisations and employers' professional organisations that appear on the list referred to in 2° of I of article L. 2135-10 and whose B…
In the case provided for in articles 832 and 924-3 of the Civil Code, where the beneficiary of the gift or legacy has time to pay the balances or rewards owed to his co-heirs, the payment of the death…
The third-country auditors mentioned in I of Article L. 822-1-5 are entered by the High Council on the list referred to in II of Article L. 822-1. This list includes the information mentioned in artic…
Lenders must inform borrowers of the usury thresholds corresponding to the loans they offer. Credit institutions shall make this information available to their customers in the same way as for the gen…
The fact that the seller or service provider, in disregard of the provisions of article L. 312-53, not to reimburse the sums due to the buyer, is punishable by a fine of 300,000 euros.
Vigilance includes: 1° For user healthcare professionals mentioned in Article L. 5232-4, the reporting to the Agence française de sécurité sanitaire des produits de santé of any incident consisting of…
I.-The person whose gametes have been collected or retrieved and preserved in the context of medically assisted procreation for a parental project in application of article L. 2141-1 is consulted each…
The publication formalities provided for in article R. 322-85, with the exception of those concerning the decision to approve the operation by the general meeting of the new company, and in articles R…
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.
Each article is linked to the key court decisions (Cour de cassation, Conseil d'État, courts of appeal) that interpret it, so you can read the text and its case-law application side by side.
Yes — every article has an AI plain-English summary, and you can order a lawyer-reviewed explanation of how it applies to your specific situation, with next steps.
No. Reading and searching the codes is free with no login. Paid services — certified translation and the legal application report — are entirely optional.
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