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 881890 of 6436 articles for Art. Option exercise gain/loss formulas

French General Tax CodeIn force
2: Determination of taxable profits

Article 38

…e introduction of the euro.The provisions of the first paragraph are not applicable, by irrevocable option, to loans denominated in a foreign currency granted, as from 1 January 2001, by companies oth…

AI translation · Updated 8 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Chapter V: Provisions applicable when the temporary loss of discernment of a person is caused by that person and in particular by the voluntary consumption of psychoactive substances

Article D47-37-3

When the trial court is seised pursuant to the second paragraph of Article 706-120 and article D. 47-37-2, its president shall order an expert report at least one month before the hearing in order to…

AI translation · Updated 5 Nov 2023Open Article
French Insurance CodeIn force
Section I: General provisions.

Article R441-2-1

Where the agreement provides for the possibility of a reduction in the value of the annuity unit, this reduction may only occur where the ratio between, on the one hand, the sum of the special technic…

AI translation · Updated 7 Nov 2023Open Article
French Civil CodeIn force
Section 3: Rules governing the devolution of surnames and customary names

Article 311-24

The option of choice available under articles 311-21 and 311-23 may be exercised only once.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section IX: Special schemes

Article 298 sexdecies B

1. Taxable persons who produce investment gold or transform gold into investment gold may, as an option, make the supply of such investment gold to another taxable person subject to value added tax.2.…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
4 : Smoothing or spreading devices

Article 75-0 B

At the option of taxpayers with agricultural profits subject to an actual taxation system, the agricultural profit used as the basis for the progressive tax is equal to the average of the profits for…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4c: Levy on fixed-income investment income and income from European capitalisation bonds or contracts

Article 125 D

…count or, in the case of a gain, within fifteen days of the month in which the disposal is made.The option for the levy provided for in II is irrevocable and is exercised by the filing of the declarat…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Section 2: Prohibition on proprietary trading

Article L420-2

The manager of a trading platform does not commit its own capital or trade by matching with its own account on the platforms it manages. Proprietary trading is a form of trading in which a person, the…

AI translation · Updated 7 Nov 2023Open Article
French Monetary and Financial CodeIn force
Subsection 1: Common provisions.

Article D214-32-7-15

…bove when the registered office of the company concerned is established in a Member State which has exercised the option provided for by these provisions.

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
Section II: Turnover taxes and similar taxes

Article 1693 quater B

…f article 299, to which it belongs. In this case, article 1693 ter does not apply to this tax. This option is exercised with the agreement of all the taxpayers in the group concerned. II.-The taxpayer…

AI translation · Updated 7 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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