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 1121–1130 of 59562 articles for “Art. n° 23-022 and 7 July 1995”
…a. Subscriptions to the capital of companies that are subject to corporation tax under ordinary law and whose sole activity is the production of cinematographic or audiovisual works falling within the…
…vent that the company is dissolved or its capital is reduced, the Minister for the Economy, Finance and the Budget may order the tax reduction provided for in article 199 unvicies the year in which it…
The transfer of all the settlor's assets and liabilities to a fiduciary estate does not result in the cessation of the settlor's activity within the meaning of the articles 201 and 202 when this trans…
…mentioned in articles 238 ter, 239 quater A, 239 quater B, 239 quater C, 239 quater D, 239 septies and the I of articles 239 quater and 239 quinquies becomes liable for corporation tax; 3° Ceases in…
Where the settlor's rights representing the property or rights transferred into the trust assets are entered on his balance sheet, the share of profit corresponding to these rights is determined accor…
The trustee is bound by the reporting obligations normally incumbent on companies subject to the partnership tax regime defined in Article 8.
Where the determination of the income tax regime or the application of exemption regimes depends on the amount of turnover, the turnover generated by the management of the trust assets is added to tha…
I. - Profits or losses and capital gains or losses resulting from the transfer, carried out pursuant to a trust transaction defined in article 2011 of the Civil Code, into a trust estate of assets and…
…provided for in article 41, to Article 93c, to the articles 151 octies, 151 octies A, 151 octies B and 151 nonies are maintained until the date of transfer of the property or rights transferred or un…
…assignment or cancellation, in accordance with the conditions set out in articles 201 et following and taxed in the name of the transferor.The difference between the transfer price and the cost price…
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
