French Legislation In English

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Try: L.227-1 SAS governance, L.145-9 bail commercial renewal, L.223-18 gérant removal SARL

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Showing 251260 of 56915 articles for Art. 1584 and 1595 bis

French General Tax CodeIn force
I: Taxable profits and income

Article 238 bis GD

The contribution provided for by Article L. 245-1 of the Social Security Code is excluded from charges that are deductible for income tax or corporation tax purposes in accordance with article L. 245-…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable profits and income

Article 238 bis GA

The amount of the contribution levied on alcoholic beverages provided for by Article L. 245-7 of the Social Security Code is not deductible for the purposes of determining the income tax or corporatio…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable profits and income

Article 238 bis C

…tax.The same immunity applies to the distribution of compensation among shareholders, unit holders and persons with similar rights, where the distributing company directly operated abroad establishme…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable profits and income

Article 238 bis GB

La contribution à la charge des fabricants ou distributeurs de dispositifs médicaux, tissus et cellules, produits de santé autres que les médicaments et prestations associées, mentionnée à Article L.…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable profits and income

Article 238 bis GC

The contributions payable by companies operating one or more pharmaceutical specialities are excluded from deductible expenses for the basis of assessment of income tax or corporation tax in accordanc…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable profits and income

Article 238 bis AB

Companies that purchase original works by living artists between 1 January 2002 and 31 December 2025 and include them in a fixed asset account may deduct an amount equal to the purchase price from the…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable profits and income

Article 237 bis A

Open the article to read the full text in English.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable profits and income

Article 238 bis B

Sums paid pursuant to articles 9 and 15 de la loi n° 54-782 du 2 août 1954 relative à l'attribution de biens et d'éléments d'actif d'entreprises de presse et d'information, ainsi que les sommes versée…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3: Other sanctions and measures

Article 1840 G bis

…undertaking provided for in I of Article 1131 automatically terminates the reservation of enjoyment and the donated property must be handed over to the State at the first requisition, subject to a pen…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°: Equity financing of cinematographic or audiovisual works

Article 238 bis HI

The companies defined in Article 238 bis HE may not benefit from the scheme provided for venture capital companies by l'article 1er-1 de la loi n° 85-695 du 11 juillet 1985, portant diverses dispositi…

AI translation · Updated 8 Nov 2023Open Article
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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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