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 51–60 of 66871 articles for “Art. s. 1591 and 1592 · Cass. com. 3 May 1977”
I. - Film production companies and audiovisual production companies subject to corporation tax that assume the functions of delegated production companies may benefit from a tax credit in respect of t…
…ss value added contribution.The business value added contribution used for the payment of the first and second instalments is calculated on the basis of the value added mentioned in the last income ta…
…f the options provided for in the first, second, fourth or penultimate paragraphs of I of Article 223 A or the first paragraph of I of article 223 A bis which it has exercised, without formulating ano…
…ition of a depreciable fixed asset, these grants are added back to taxable profits at the same time and at the same rate as that at which the fixed asset in question is depreciated. This rate is deter…
Companies owing interest paid in respect of 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 s…
…itutes a claim on the State in favour of the company for an equal amount. This claim is inalienable and non-transferable, except under the conditions set out in articles L. 313-23 to L. 313-35 of the…
I. - In Mayotte, the tax base for property tax on built-up properties sold from 18 September 2013 until 31 December 2016 by a public entity to unlawful occupants of buildings used as their main dwelli…
I. - Express freight companies carrying out the activities mentioned in 4.2 of Annex 30a to Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Counc…
…ies for assets that are the subject of a transfer of ownership from the State to the major maritime and river-maritime ports pursuant to Article L. 5312-16 of the French Transport Code is subject to a…
…ces, within the meaning of article L. 7122-2 of the French Labour Code, subject to corporation tax, may benefit from a tax credit in respect of expenditure on the creation, exploitation and digitisati…
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
