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Showing 32513260 of 4131 articles for Art. 1414 B

French Cinema and Moving Image CodeIn force
Paragraph 2: Allocation of sums held in the automatic online broadcast account

Article 612-15

The sums entered in the automatic online broadcasting account are invested in order to contribute to the following expenses directly allocated to online broadcasting, excluding the publisher's own ope…

AI translation · Updated 7 Nov 2023Open Article
French Cinema and Moving Image CodeIn force
Subsection 3: Exceptional aid to offset fixed costs

Article 919-81

For the application of this sub-section :1° The market share of a cinema is defined as the ratio between the average sales achieved by this cinema over a given period defined in 3° and the sum of the…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
Chapter III: Statutory audit.

Article L823-3-1

I. - Where a public interest entity appoints a single auditor, the single auditor may not certify the accounts of the public interest entity for a period exceeding ten years.However, at the end of tha…

AI translation · Updated 7 Nov 2023Open Article
French Intellectual Property CodeIn force
Chapter VII: International trade marks and European Union trade marks

Article R717-9

…nversion request sent to the European Union Intellectual Property Office. It is given a national number. 1° The applicant shall be given a period of time in which to provide: a) The application for re…

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

Article 298 quater

I. - The flat-rate refund is calculated on the basis of the amount:a) Of supplies of agricultural products made to taxable persons other than farmers who benefit from the flat-rate refund in France;b)…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Transfer of ownership of movable property for valuable consideration

Article 732 ter

…purposes of calculating registration duties in the event of a transfer of full ownership of a craft business, a business, an agricultural business or the customer base of a sole proprietorship or shar…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Exemptions of more than two years

Article 1383 G

Municipalities and public establishments for inter-municipal cooperation with their own tax authority may, by a decision taken under the conditions provided for in I of l'article 1639 A bis, exempt fr…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Property tax on undeveloped land

Article 1395 H

I. - When located in Guadeloupe, French Guiana, Martinique, Mayotte or La Réunion, unbuilt properties classified in the first, second, third, fourth, fifth, sixth, eighth and ninth categories defined…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Business property tax

Article 1464 M

I. - Communes and their public establishments for inter-communal cooperation with their own tax status may, by a general deliberation taken under the conditions defined in article 1639 A bis, exempt e…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
4: Withholding taxes and levies on income from securities

Article 1672

1. The withholding tax provided for in 1 of Article 119 bis shall be paid by the person making the distribution, who shall be responsible for withholding the amount from the sums paid to the beneficia…

AI translation · Updated 7 Nov 2023Open Article
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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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Mariela Petrova

Mariela Petrova

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