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 71–80 of 33916 articles for “Art. s. 815-3”
…tax, of fees or receipts collected in their name, less retrocessions, as well as miscellaneous gains.3. The turnover of persons whose income subject to income tax falls into the property income categ…
…rticle L. 321-1 of the French Intellectual Property Code, excluding foreign sub-published repertoires. The headcount threshold is calculated excluding personnel paid on a fee basis. In the case of wor…
…ded that they undertake to rent it bare for use as their main home for a minimum period of nine years.2. The tax reduction applies under the same conditions:a) To housing that the taxpayer has built a…
…commercial, industrial, craft, liberal or agricultural activities carried out on a professional basis.II. - Capital gains on disposals subject to the regime of articles 39 duodecies to 39 quindecies,…
…he case of non-depreciable assets, and over the depreciation period in the case of depreciable assets. In the event of a subsequent sale of the assets in question, the portion of the subsidy not yet i…
…that the registered office and all of the business and operating resources are located in these areas.When a company carries out a non-sedentary activity that is partly carried out outside the aforeme…
…8 quater B, the register is kept by the trustee who entered these assets in the trust assets' records.This register mentions the date of the transaction, the nature of the assets transferred, their or…
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…
…added to the sums provided for above when the child is looked after for twenty-four consecutive hours. The amount of the deduction used to determine the taxable remuneration of maternal assistants and…
Alimony paid to a child over the age of majority is subject to income tax within the limits allowed for its deduction. Alimony paid for a minor child living alternately with his or her parents and tak…
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
