French Legislation In English

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Showing 8190 of 67437 articles for Art. I-5° bis and Art. 35 bis

French General Tax CodeIn force
Section IX: Special schemes

Article 296 bis

In the departments of Guadeloupe, Martinique and Réunion, value added tax is levied at the rate of; a. 1.05% for the transactions referred to in Article 281 quater; b. 1.75% for the transactions refer…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section III: Council tax

Article 1407 bis

…to in Article 232 may, by a deliberation taken under the conditions provided for in Article 1639 A bis, make dwellings that have been vacant for more than two years on 1st January of the tax year sub…

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

Article 1599 bis

…tribution frames, mutualisation points for fibre-to-the-end-user electronic communications networks and optical connection nodes for fibre-to-the-end-user electronic communications networks terminated…

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

Article 1530 bis

I. - Communes that exercise, pursuant to I bis of article L. 211-7 of the Environment Code, the competence of aquatic environment management and flood prevention may, by a deliberation taken under the…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
14°: Mutual funds

Article 137 bis

I. The sums or securities distributed by a mutual fund, excluding the distributions mentioned in 7 and 7a of II of article 150-0 A and the allocation of mutual fund units received as part of a demerge…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Stills

Article 310 bis

The State may repurchase, under conditions set by joint order of the Minister for the Economy and Finance and the Minister for Industry (1), stills that were used for the production of raw spirits and…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Property tax on undeveloped land

Article 1396 bis

…properties sold from 1 January 2018 to 31 December 2025 by a public entity to illegal occupiers of land is subject to a reduction for the three years following the year in which the sale took place. I…

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Paragraph 3: Special import provisions.

Article 23 bis

Subject to the application of international agreements, the import of foodstuffs, materials and products of all kinds and origins which do not comply with the legislative or regulatory obligations imp…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Assessment of built properties

Article 1498 bis

Taxpayers subject to the reporting obligations mentioned in articles 53 A, 96,96 A, 223 and 302 septies A bis are required to include on the declarations mentioned in the same articles the information…

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

Article 244 bis

The profits mentioned in article 35 shall give rise to the collection of a levy at the rate provided for in the second paragraph of I of article 219 when they are made by taxpayers or companies, whate…

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

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