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 261270 of 69883 articles for Art. I-1°-a ter

French General Tax CodeIn force
c: Taxation based on actual profits

Article 54 ter

With a view to applying the provisions of the articles 39 bis to 39 bis B, the companies concerned are required to attach to each return they submit for income tax purposes a statement showing separat…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VI: Special provisions applicable in the event of transfer, termination or death

Article 202 ter

…202 when companies or organisations placed under the partnership regime defined in articles 8 to 8 ter wholly or partially require to be subject to this regime or if they change their corporate purpo…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
01: Territoriality

Article 750 ter

…able and immovable property situated in France or outside France, and in particular public funds, interest shares, property or rights making up a trust defined in article 792-0 bis and income capitali…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Public land registry service

Article 881 I

The contribution levied for each declaration either of cession of anteriority, or of subrogation, or of subrogation and change of domicile by the same deed shall be liquidated at the single rate of 0.…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
c: Special provisions for gifts

Article 790 I

Freehold inter vivos gifts of new residential property for which planning permission has been obtained between 1 September 2014 and 31 December 2016, evidenced by a notarised deed signed no later than…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
15° bis : Tax reduction for loans taken out to take over a business

Article 199 terdecies-0 B

…ing of Article 4 B may benefit from a reduction in their income tax equal to 25% of the amount of interest on loans taken out to acquire, as part of a takeover transaction, a fraction of the capital o…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Fb: Purchase of a company by its employees or by members of the seller's family

Article 732 ter

…is duties on a full-time basis, or of an apprenticeship contract in force on the day of the sale, entered into with the business whose business or customer base is being sold or with the company whose…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
XIII: Tax regime for non-trading companies whose purpose is the construction of buildings with a view to sale

Article 239 ter

I. - The provisions of 2 of article 206 are not applicable to non-trading companies created after the entry into force of law no. 64-1278 of 23 December 1964 and whose purpose is the construction of b…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2 octies : Activities created in defence restructuring zones

Article 44 terdecies

I. - Within the perimeter of the defence restructuring zones referred to in 1° of 3 ter of the article 42 of law no. 95-115 of 4 February 1995 d'orientation pour l'aménagement et le développement du t…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
III: Exempt transactions

Article 262 ter

…llowing are exempt from value added tax:1° The supply of goods dispatched or transported within the territory of another Member State of the European Union to another taxable person or to a non-taxabl…

AI translation · Updated 8 Nov 2023Open Article
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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

Mariela Petrova

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