Article 244 quater B
I. - Industrial, commercial or agricultural businesses taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 terdecies to 44 s…
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 661–670 of 4816 articles for “Art. 150-0 B quinquies”
I. - Industrial, commercial or agricultural businesses taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 terdecies to 44 s…
I. - By way of exception to the first sentence of the first paragraph of I of Article 223 A, when a public industrial and commercial establishment subject to corporation tax under ordinary law draws u…
I. - 1. Subject to the provisions of Articles 1636 B septies and 1636 B decies municipal councils and the deliberative bodies of inter-municipal cooperation bodies with their own tax system vote each…
I. - The proceeds of the special equipment taxes levied for the benefit of the public land establishments referred to in articles L. 321-1 et L. 324-1 of the town planning code, the Etablissement publ…
Without prejudice to the provisions of Article 67a, and for the sole purpose of establishing the offences mentioned in Articles 414, 414-2 and 459, identifying the perpetrators and accomplices as well…
The companies defined in Article 238 bis HE must make their investments in the form of:a. Subscriptions to the capital of companies that are subject to corporation tax under ordinary law and whose sol…
…2011 of the Civil Code, into a trust estate of assets and rights entered on the assets side of the balance sheet of the settlor of the trust are not included in the taxable income for the financial y…
Open the article to read the full text in English.
1. Companies operating either a daily newspaper, or a publication with a monthly frequency at most devoted for the most part to political and general information, or an online press service recognised…
…n actual profit regime is instituted for small and medium-sized enterprises which includes lighter obligations.II. - (Repealed).III. - The scheme provided for in I is reserved for:a. By option, to com…
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