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 151–160 of 12278 articles for “Art. US Estate Tax — QDOT”
…ssements du ministère de la défense et situées dans les communes définies au seul 2° du même 3 ter, taxpayers who create activities during a period of six years starting on the date of publication of…
…f sums made available to them by members or shareholders and held in an individual blocked account must attach to their income tax return a statement of the sums made available to them. Failure to com…
…ercial purchase operations involving butchery and charcuterie animals, are subject to the system of taxation based on actual profits for the profits they make, either personally or as members of a com…
…is deductible from the profit or loss for the financial year in which it is paid. However, when the taxable income for a financial year is higher than that of the previous financial year, the capital…
1. and 2. (Obsolete provisions). 3. The right to revise balance sheets is withdrawn in respect of price changes after 30 June 1959 (1).
…on of articles 71 and 72 A to 73 E, the actual profit of the agricultural holding is determined and taxed according to the general principles applicable to industrial and commercial businesses, in acc…
…s to 39 bis B, the companies concerned are required to attach to each return they submit for income tax purposes a statement showing separately the amount of expenditure incurred for the purposes indi…
…account shall be taken of revenue generated by companies and groupings not subject to corporation tax of which the taxpayer is a member, in proportion to his rights in the accounting profits of thes…
…r cost price, in the incoming and outgoing stocks of agricultural holdings subject to the system of taxation based on actual profits.II. - Advances to crops are represented by all costs and charges in…
I. - Taxpayers who create activities between 1 January 2007 and 31 December 2023 in the employment areas to be redynamised defined in 3 bis of article 42 of law no. 95-115 of 4 February 1995 on region…
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
