Article 36
Included in the total income used as a basis for income tax are profits obtained during the year of taxation or during the twelve-month period whose results were used to draw up the last balance sheet…
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 5051–5060 of 70631 articles for “Art. I-1 and I-2”
Included in the total income used as a basis for income tax are profits obtained during the year of taxation or during the twelve-month period whose results were used to draw up the last balance sheet…
…d by a legal entity under the conditions set out in Articles L. 211-27 to L. 211-34 of the Monetary and Financial Code are, for the application of the provisions of this Code, deemed not to have been…
…into by credit institutions, finance companies or investment firms referred to in article 38 bis A and which are allocated to the hedging of financial instruments valued at their market value or to t…
…a regulated market under the conditions provided for in 3 or 4 of Article L. 313-7 of the Monetary and Financial Code, the sums corresponding to the share of the rent taken into account for the deter…
1. Subject to the provisions of Articles 33 ter, 40 to 43 bis and 151 sexies, taxable profit is net profit, determined on the basis of the overall results of operations of any kind carried out by comp…
By way of derogation from Article 38, the credit institutions and finance companies mentioned in Article L. 511-1 of the Monetary and Financial Code and the investment firms mentioned in article L. 53…
…te, which result from a legal, regulatory or contractual obligation or a commitment by the company, and incurred or formalised either when the installation or site is acquired or brought into service,…
1 Industrial and commercial companies that subscribe to the capital of companies that have entered into an agreement with the State under the conditions provided for in Article 1 of Ordinance no. 59-2…
I. - Insurance and reinsurance companies are authorised to set aside, free of tax, a provision relating to their credit insurance operations other than those carried out for export on behalf of the St…
…newspaper, or a publication with a monthly frequency at most devoted for the most part to political and general information, or an online press service recognised pursuant to the article 1 of law no.…
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