Article 238 quater D
Where the transfer into a fiduciary estate of property or rights benefits from the provisions of article 238 quater B, the tax deferrals relating to the transferred property or rights provided for in…
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 931–940 of 4100 articles for “Art. 1395 B”
Where the transfer into a fiduciary estate of property or rights benefits from the provisions of article 238 quater B, the tax deferrals relating to the transferred property or rights provided for in…
1. The total tax benefits mentioned in 2, with the exception of those mentioned in articles 199 undecies A, 199 undecies B, 199 undecies C and 199 unvicies and in XII of Article 199 novovicies, may no…
…° and 4° of article R. 123-53 ; 2° For economic interest groupings, the information provided for in b and c of 1° of Article R. 123-60 ; 3° For other legal entities, the information provided for in 1°…
Taxable persons benefiting from a tax exemption mentioned in Article 293 B may not deduct any value added tax or show the tax on their invoices, fee notes or any other document in lieu thereof. In the…
The insurance obligation instituted by article L. 220-1 applies :a) Vehicles, cabins, seats, harnesses and towing devices which form part of the means of transport listed in article L. 220-1 and which…
The b of 2° of the I of article R. 221-9 is replaced in Saint-Martin by the equivalent provisions applicable locally.
The obligation set out in article
…ents that it assumes, the State collects 2% of the amount of the following taxes:a) Property tax on built-up properties;b) Property tax on non-built-up properties;c) Council tax on second homes and ot…
…excluding exposure to radon associated with the situations referred to in 4° of Article R. 4451-1; b) An equivalent dose in excess of 15 millisieverts to the lens of the eye; c) An equivalent dose in…
The substantial difference within the meaning of article R. 212-90-1 and 3° of article R. 212-93, likely to exist between the declarant's professional qualification and the professional qualification…
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