French Legislation In English

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Try: L.227-1 SAS governance, L.145-9 bail commercial renewal, L.223-18 gérant removal SARL

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Showing 191200 of 67538 articles for Art. I · C. com. Art. L 526-1

French General Tax CodeIn force
2: Tax fines

Article 1763 C

When the administration establishes that a fonds commun de placement à risques, a fonds professionnel de capital investissement or a société de libre partenariat whose rules or articles of association…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VI: Committee on abuse of tax law

Article 1653 C

The committee provided for in Article L. 64 of the Book of Tax Procedures comprises:a. a Councillor of State, Chairman;b. a Councillor at the Court of Cassation;c. A lawyer with expertise in tax law;d…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Income tax

Article 197 C

The tax for which the taxpayer is liable in France on income other than salaries and wages exempt under the provisions of I and II of Article 81 A and article 81 Dand other than income subject to the…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3°: Buildings financed by state-subsidised loans

Article 1384 C

I. - Housing acquired with a view to rental, with financial assistance from the State or with a subsidy from the National Urban Renewal Agency, pursuant to 3° and 5° of Article L. 831-1 du code de la…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Direct taxes and assimilated taxes. Income tax. Corporation tax. Duties and penalties

Article 1663 C

1. The advance payment calculated by the tax authorities under the conditions set out in Article 204 E is paid in twelfths no later than the 15th of each month of the year, in accordance with the proc…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and allowances

Article 1464 C

I. - The exemption from property tax on built-up properties and from the business property tax provided for in articles 1383 A and 1464 B is subject to a decision by the deliberating body of the local…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
4: Income from receivables, deposits and guarantees

Article 124 C

The amount of the gains mentioned in Article 124 B is set in accordance with the conditions set out in the first paragraph of 1 and 2 of Article 150-0 D. However, the costs of acquisition for valuable…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
B: Permanent exemptions

Article 1394 C

Municipal councils and the deliberative bodies of public establishments for inter-communal cooperation with their own tax status may, by a decision taken under the conditions provided for in I of Arti…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Permanent exemptions

Article 1382 C

Municipalities and public establishments for inter-municipal cooperation with their own tax status may, by deliberation taken under the conditions provided for in l'article 1639 A bis, exempt from pro…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
C: Tax on offshore wind turbines

Article 1519 C

With the exception of the levy mentioned in XIX of article 1647 made for the benefit of the State, the product of the tax on electricity production installations using mechanical wind energy at sea me…

AI translation · Updated 7 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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