Article L6323-1-15
Detailed rules for the application of this chapter shall be laid down by decree.
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 701–710 of 38704 articles for “Art. s. L. 145-15 &”
Detailed rules for the application of this chapter shall be laid down by decree.
Any witness summoned to be heard during the execution of a letter rogatory is required to appear, take an oath and give evidence. Where there is no plausible reason to suspect that he has committed or…
…in companies that are not admitted to trading on a regulated market, within the meaning of articles L. 421-1 ou L. 422-1 of the Monetary and Financial Code, or on a multilateral trading facility, with…
…et at 10% for the first year of taxation, 15% for the second year and 20% from the third year onwards. By a deliberation taken under the conditions provided for in I of Article 1639 A bis, these rates…
…such depreciation is nevertheless deemed not to have been expressly excluded from deductible expenses.3. Subject to an express option to this effect, 1° of 1 is not applicable, on the one hand, and 2°…
For the application of in article L. 69 of the Book of Tax Procedures, the tax on income from foreign assets is calculated by multiplying the amount of these assets by the average annual gross yield o…
…of mining concessions, by holders of mining permits and by explorers of oil and combustible gas mines. This royalty applies to coal extracted on foreign territory and brought to light by wells and ins…
…expenses of the household waste collection and treatment service and the waste mentioned in Article L. 2224-14 of the General Local Authorities Code, as well as expenditure directly linked to the defi…
…IV. - Uncultivated or obviously underexploited land listed in the statement provided for in Article L. 125-5 of the Rural and Maritime Fishing Code is included in the best arable land category until s…
…2. Net property income is determined in accordance with the provisions of articles 14 to 33 quinquies.3.1° Income from transferable capital taken into account in the basis of net overall income includ…
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