French Legislation In English

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Showing 1120 of 27215 articles for Art. Décret 2015-981 du 31 juillet 2015

French General Tax CodeIn force
VIIa: Profits on forward financial instruments

Article 150 duodecies

In the event of a gift of securities as provided for in I of article 978 , the net gain corresponding to the difference between the value of the securities used to determine the tax advantage provided…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter III: Immunities, safeguards and obligations of customs officials.

Article 59 duodecies

…ly or on request, all documents and information held or collected in the course of their respective duties.

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter VII: Conditions for carrying out tax missions

Article 285 duodecies

The provisions of the General Tax Code and the Book of Tax Procedures applicable to the turnover taxes provided for by this same code also apply to the taxes provided for by the Customs Code, which ar…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section Va: Annual contribution on rental income

Article 234 duodecies

…ided for in Article 234 nonies is based on the net revenue defined in Article 29 which was received during the financial year or the tax period defined in the second paragraph of Article 37.II. - The…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VIII : Taxation of capital gains on the disposal of building land

Article 238 duodecies

The provisions of articles 238 decies et 238 undecies are applicable to contributions and exchanges made after the promulgation of the Land Orientation Law n° 67-1253 of 30 December 1967.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VI: Regime for the press and its suppliers

Article 298 duodecies

…is never, in any one year, greater than one tenth of the total surface area of the issues published during that year.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter Ia: Turnover taxes and similar miscellaneous taxes

Article 1609 duotricies

…ux articles 1609 novovicies et 1609 tricies are collected and controlled according to the same procedures and subject to the same penalties, guarantees, securities and privileges as turnover taxes. Cl…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Tax fines

Article 1770 duodecies

If a person liable for value added tax fails to prove, by producing the attestation or certificate provided for in 3° bis of I of Article 286, that the cash register software or systems that it holds…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 duodecies A

1. PROVISIONS APPLICABLE TO CONTRACTS CONCLUDED UP TO 31 DECEMBER 1995. The capital gain realised on the transfer of a leasing contract entered into under the conditions provided for in 1 and 2 of Art…

AI translation · Updated 8 Nov 2023Open Article
French Cinema and Moving Image CodeIn force
Paragraph 1: List of reference works

Article 311-31

…made, on a provisional basis, for episodes that have been broadcast or made available to the public during the previous year on a television service or on-demand audiovisual media service, whose publi…

AI translation · Updated 7 Nov 2023Open Article
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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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