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 201210 of 69795 articles for Art. I and I-1° ter

French General Tax CodeIn force
II: Tax liability

Article 1679 ter

L'impôt sur la fortune immobilière est recouvré selon les modalités prévues à l'article 1658 and paid under the conditions set out in 1 of article 1663 and under the same securities, liens, guarantees…

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

Article 1609 tertricies

A fee collected for the benefit of the racing companies is instituted, intended to finance the public service missions defined in Article 2 of the law of 2 June 1891, the purpose of which is to regula…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Direct taxes and similar levies

Article 1607 ter

It is instituted, for the benefit of the établissements publics fonciers mentioned in article L. 321-1 of the town planning code, within the limit of the ceiling provided for in I of Article 46 of Law…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section I: Compulsory tax

Article 1584 ter

Municipalities may, by a resolution passed under the conditions provided for in Article 1639 A bis, to exempt from additional tax on registration duties or land registration tax transfers, other than…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Payment of tax

Article 1681 ter

1. Council tax on second homes and other furnished premises not allocated to the main dwelling and property taxes are collected under the conditions provided for in 1 of article 1663 et à l'article 17…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Obligations of taxpayers

Article 1649 ter E

I.-The platform operator subject to the declaratory obligation provided for in Article 1649 ter A pursuant to 3° of I of Article 1649 ter B shall register with the tax authorities, which shall allocat…

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

Article 1731 ter

Failure to comply with any of the obligations set out in Article 242 bis, observed during an inspection, is punishable by an overall fixed fine set at a maximum of €50,000.

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Chapter IV: Temporary duty-free import and export of articles for the personal use of travellers.

Article 196 ter

1. Travellers who are going to stay temporarily outside the customs territory may temporarily export free of exit duties and taxes the articles they take with them which are exclusively for their pers…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Exemptions of more than two years

Article 1383 E bis

In the rural revitalization zones mentioned in article 1465 A, municipalities and public establishments for inter-municipal cooperation with their own tax authority may, by means of a general decision…

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

Article 236 ter

For income tax or corporation tax purposes, expenses incurred in connection with preliminary archaeological studies or archaeological operations that constitute an element of the cost price of a fixed…

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

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