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 651660 of 67067 articles for Art. I-a sexies-0 bis

French General Tax CodeIn force
3. Digital assets

Article 150 VH bis

I. - Subject to the provisions specific to professional profits, capital gains realised by natural persons domiciled for tax purposes in France within the meaning of Article 4 B, directly or through a…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Title II: Turnover taxes and similar taxes

Article 302 bis KH

I. - A tax is hereby introduced payable by any electronic communications operator, within the meaning of Article L. 32 of the French Post and Electronic Communications Code, which provides a service i…

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

Article 1395 B bis

I. - Non-built properties classified in the second and sixth categories defined in article 18 of the ministerial instruction of 31 December 1908 and located in the wetlands defined in 1° of I of artic…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Property tax on built-up properties

Article 1391 B bis

People who retain the use of the dwelling that was their main residence before being permanently housed in an establishment or service mentioned in 6° of I of Article L. 312-1 of the code de l'action…

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

Article 575 E bis

I.- (Repealed).II.-For the various tobacco products, the retail selling price applied in Corsica is at least equal to a percentage of the continental selling prices for the same products, set in accor…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 38 bis C

…ntered 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 o…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 7: Special customs investigation procedures

Article 67 bis-2

If the needs of a customs investigation relating to the detection and investigation of a customs offence punishable by a prison sentence of three years or more so require, any technical means designed…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Title II: Turnover taxes and similar taxes

Article 302 bis MA

I. - A tax on certain advertising expenses is introduced with effect from 1 January 1998.II. - This tax is payable by any person liable to value added tax whose turnover for the previous calendar year…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter I ter: Approved management centres, management and accounting associations, approved associations of the liberal professions and approved joint management bodies

Article 1649 quater E bis

Members of approved management centres are required to accept payment either by bank card or by cheque. In the latter case, they must make the cheques payable to themselves and not endorse them unless…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable profits and income

Article 238 bis HO

For the purposes of income tax or corporation tax, cash subscriptions made between 1 January 1998 and 31 December 2010 to the capital of companies subject to corporation tax under the conditions of or…

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

Mariela Petrova

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