Article 236
I. - For income tax or corporation tax purposes, operating expenses incurred in scientific or technical research operations may, at the company's option, be capitalised or deducted from the results fo…
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 61–70 of 29081 articles for “Art. 23 mai 2019”
I. - For income tax or corporation tax purposes, operating expenses incurred in scientific or technical research operations may, at the company's option, be capitalised or deducted from the results fo…
…in the rights resulting from its registration.The same applies to a judicial mortgage, guaranteeing maintenance awarded or likely to be awarded to a spouse, for himself or for his children.If the spou…
If the challenge is admitted, if the technician refuses the assignment, or if there is a legitimate impediment, the technician shall be replaced by the judge who appointed him or by the judge in charg…
The person who undertakes to provide a legal or judicial guarantee must be sufficiently solvent to meet the obligation. If this guarantor becomes insolvent, the debtor must substitute another guaranto…
In the event of alienation or loss of the property, ownership is carried over to the debtor's claim against the sub-purchaser or to the insurance indemnity subrogated to the property.The sub-purchaser…
Where subrogation to the creditor's rights can no longer be effected in his favour through the creditor's fault, the guarantor shall be discharged to the extent of the loss he suffers. Any clause to t…
The pledge is enforceable against third parties by the publication made of it.It is also enforceable against third parties by the dispossession in the hands of the creditor or an agreed third party of…
Where the same asset is the subject of several successive non-possessory pledges, the ranking of the creditors is governed by the order of their registration. Where an asset given as a non-possessory…
In the absence of full payment on the due date, the creditor may request the return of the property in order to recover the right to dispose of it. The value of the property taken back is set off, by…
The autonomous guarantee is the undertaking by which the guarantor undertakes, in consideration of an obligation entered into by a third party, to pay a sum either on first demand or in accordance wit…
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