French Legislation In English

Search, Read and Apply French Law. In English.

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.

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

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 2130 of 43719 articles for Art. 2 oct. 1979

French General Tax CodeIn force
c: Taxation based on actual profits

Article 54 octies

The taxpayers referred to in the first paragraph of 1 of II of Article 39 C are required to provide, in the month following the start of the depreciation allowed as a deduction from taxable income, a…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter III: Immunities, safeguards and obligations of customs officials.

Article 59 octodecies

Customs officers and officers placed under the authority of the Minister for Industry or the Minister for Defence and tasked with implementing the Paris Convention of 13 January 1993 on the Prohibitio…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter IIa: Operational reserve of the customs administration

Article 52 octies

During the period of activity in the customs administration's operational reserve, the reservist customs officer is entitled, for himself and his dependants, to sickness, maternity, invalidity and dea…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter III: Immunities, safeguards and obligations of customs officials.

Article 59 octies

Customs officers and officers of the Directorate-General for Risk Prevention and its decentralised departments are authorised, for the purposes of their duties to monitor waste treatment conditions an…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 2a: International assistance with recovery

Article 349 octies

Officials of the administrations of the other Member States, duly authorised by the requesting authority through a written mandate and authorised by the French administration, may assist the administr…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
19° : Tax reduction granted in respect of compensatory benefits paid in capital or by attribution of an asset or a right

Article 199 octodecies

…the compensatory allowance under the conditions and according to the procedures defined in articles 274 and 275 of the Civil Code over a period, in accordance with the divorce agreement by mutual cons…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
7°: Operator obligations

Article 1565 octies

The conditions for application of articles 1559 to 1565 septies as well as the rules relating to the communication of the accounts of establishments subject to the tax are determined by decrees of the…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter IV: Contractual tax exemptions and approvals

Article 1649 octies

…insofar as they have not been ratified by Parliament.The provisions of articles L. 131-1 to L. 131-20 of the Code des juridictions financières will eventually be applicable in this case.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
12. Development tax.

Article 1679 octies

Open the article to read the full text in English.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 octies C

The provisions of I quater and II bis of l'article 39 octies A et de Article 39 octies D do not apply to investments made for the purposes of banking, finance, insurance or the activities defined in a…

AI translation · Updated 8 Nov 2023Open Article
Common Questions

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.

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.

Mariela Petrova

Mariela Petrova

Avocate au Barreau de Paris

Toque #C2396

15+ Years In French Corporate Practice

English · French · Russian

Ready When You Are

Talk To A Lawyer
In France.

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.

First EngagementFixed Fee

Talk to a French lawyer.

Reply within 24 hours.

Communications protected by professional secrecy — secret professionnel de l'avocat, Article 66-5 of the Law of 31 December 1971.

Continue

Related legal services

01 / Read

Browse the French codes

20+ full codes and 2,400+ articles in English, with the key court rulings linked to every article — free to read.

Read More
02 / Apply

Legal application report

A lawyer-reviewed report explaining how the relevant articles apply to your situation, with case-law analysis and next steps.

Read More
03 / Act

Talk to a French lawyer

Scope your matter with a Paris-Bar avocate — incorporation, contracts, disputes — handled bilingually, end to end.

Read More