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 40214030 of 12278 articles for Art. US Estate Tax — QDOT

French Labour CodeIn force
Section 4: Accounting obligations

Article R6352-21

The annual turnover referred to in article L. 6352-9 is set at 152,449.02 euros excluding tax.

AI translation · Updated 1 Nov 2023Open Article
French Monetary and Financial CodeIn force
Paragraph 1: Operations concerned

Article L722-4

…e;c) A paper-based postal order as defined by the Universal Postal Union;2° Transfers of funds made using a payment card, electronic money instrument or other digital or IT-related device, if all the…

AI translation · Updated 6 Nov 2023Open Article
French Commercial codeIn force
Subsection 3: Keeping the national register of companies

Article L123-53

…inancial intelligence unit referred to in Article L. 561-23 of the Monetary and Financial Code; c) Customs officials acting on the basis of the prerogatives conferred by the Customs Code; d) Authorise…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter VI: Temporary admission.

Article 173 sexies

The Director General of Customs and Indirect Taxation may, where circumstances justify, and subject to the provisions relating to value added tax, allow temporary admission accounts to be regularised:…

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Paragraph 1: Decision-making body

Article R5211-1-1

…e following cases:1° Creation of a public establishment of inter-municipal cooperation with its own tax status;2° Merger of public establishments of inter-municipal cooperation, at least one of which…

AI translation · Updated 4 Nov 2023Open Article
French Intellectual Property CodeIn force
Single chapter

Article L311-4

…aking intra-Community acquisitions, within the meaning of 3° of I of Article 256 bis of the General Tax Code, of recording media usable for the reproduction of works for private use, when these media…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter VII: Interest for late payment

Article 440 bis

I. - Any tax, duty or charge provided for in this Code that has not been paid within the legal time limit shall give rise to the payment of interest on arrears.Interest for late payment applies from t…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Preliminary chapter: General provisions

Article 321

This Title does not apply to taxes collected and controlled in accordance with the same procedures and subject to the same penalties, guarantees, securities and privileges as indirect contributions or…

AI translation · Updated 8 Nov 2023Open Article
French Cinema and Moving Image CodeIn force
Section 2: Grant of cinematographic representation rights

Article L213-10

…per seat determined under the conditions set out in articles L. 212-28 to L. 212-30, excluding the tax instituted in article L. 115-1. It is expressed, as is the resulting proportional share for the…

AI translation · Updated 8 Nov 2023Open Article
French Labour CodeIn force
Subsection 2: Implementation conditions.

Article L7122-23

…rticle L. 7122-22 shall file with a body authorised by the State the declaration of the withholding tax provided for in article 204 A of the General Tax Code and the compulsory declarations relating t…

AI translation · Updated 5 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.
Each article is linked to the key court decisions (Cour de cassation, Conseil d'État, courts of appeal) that interpret it, so you can read the text and its case-law application side by side.
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Mariela Petrova

Mariela Petrova

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