French General Tax CodeIn force
1 : Tariff
Article 778 bis
A shared gift granted pursuant to article 1076-1 of the Civil Code is subject to the direct line rate on the full value of the property given.
AI translation · Updated 7 Nov 2023Open Article
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 1–10 of 56495 articles for “Art. and 1076”
A shared gift granted pursuant to article 1076-1 of the Civil Code is subject to the direct line rate on the full value of the property given.
A spouse who files an application for divorce may, in any event, and even on appeal, substitute for it an application for legal separation. Reverse substitution is prohibited.
A gift-sharing arrangement may only concern present assets. The gift and the sharing may be made by separate deeds provided that the disposing party intervenes in both deeds.
Where one of the parties has only requested the payment of alimony or a contribution to the expenses of the marriage, the judge may not grant the divorce without inviting the parties to explain the pa…
In the case of a shared gift made jointly by two spouses, the non-common child may be allotted on the basis of its author in the latter's own property or in common property, without the spouse, howeve…
France's currency is the euro. One euro is divided into one hundred centimes.
Subject to the provisions of the first paragraph of article L. 112-2 and articles L. 112-3, L. 112-3-1 and L. 112-4, automatic indexation of the prices of goods or services is prohibited. Any clause i…
The value date of a cheque payment transaction denominated in euros may not differ by more than one business day from the date on which it is booked to a deposit account or a payment account.
When a person has been dispossessed of a promissory cheque by any event whatsoever, the beneficiary who proves his right in the manner indicated in article L. 131-22 is only obliged to dispose of the…
Persons sued by virtue of the cheque may not raise against the bearer defences based on their personal relationship with the drawer or with previous bearers, unless the bearer, in acquiring the cheque…
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.
Yes — every article has an AI plain-English summary, and you can order a lawyer-reviewed explanation of how it applies to your specific situation, with next steps.
No. Reading and searching the codes is free with no login. Paid services — certified translation and the legal application report — are entirely optional.
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