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Showing 251260 of 64235 articles for Art. s. 635 and 638 · C. com. Arts. L 141-12

French General Tax CodeIn force
B: Reduced rate

Article 278 septies

Value added tax is levied at the rate of 10%:1° (Repealed);2° (Repealed);3° On occasional deliveries of works of art by persons who have used them for the needs of their businesses and for whom they h…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
8: Provisions specific to registration duty, land registration tax, the property security contribution, stamp duty and the special tax on insurance policies

Article 1965 C

In the absence of the information or proof prescribed by article 763, the highest duties shall be levied, in accordance with the same article, unless the overpayment is reimbursed, upon request submit…

AI translation · Updated 7 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Title XXIX: Special seizures

Article 706-141-1

Seizure may also be ordered for value. The rules specific to certain types of property provided for in Chapters III and IV of this Title shall apply to the property on which the seizure for value is c…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
11: Offences committed by account holders.

Article 1740 C

Unless the first paragraph of Article L. 564-1 of the Monetary and Financial Code, failure by an account holder to remit, under the conditions set out in Article L. 102 AG of the Book of Tax Procedure…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Special provisions

Article 1636 C

The rates of the additional taxes levied for the benefit of the public establishments mentioned in articles L. 321-1 and L. 324-1 of the town planning code are, subject to Article 1636 B octies and th…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Tax fines

Article 1763 C

When the administration establishes that a fonds commun de placement à risques, a fonds professionnel de capital investissement or a société de libre partenariat whose rules or articles of association…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 C

I. The depreciation of assets leased or made available in any other form is spread over the normal period of use in accordance with the procedures laid down by decree in the Conseil d'Etat. By way of…

AI translation · Updated 8 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Title XIII: Prosecution, investigation and judgment of economic and financial offences

Article R50 sexies

Prior to exercising his activity, the specialised assistant shall take an oath in these terms before the court of appeal referred to in the first paragraph of Article R. 50 quater: "I swear to maintai…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
3°: Buildings financed by state-subsidised loans

Article 1384 C

I. - Housing acquired with a view to rental, with financial assistance from the State or with a subsidy from the National Urban Renewal Agency, pursuant to 3° and 5° of Article L. 831-1 du code de la…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
C: Tax on offshore wind turbines

Article 1519 C

With the exception of the levy mentioned in XIX of article 1647 made for the benefit of the State, the product of the tax on electricity production installations using mechanical wind energy at sea me…

AI translation · Updated 7 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.
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