Article 39 octies E
…ject to a real taxation regime and the companies referred to in the second paragraph of Article L. 223-1 of the Commercial Code subject to income tax may set aside a provision for investment in respec…
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 41–50 of 2937 articles for “Art. 23 oct. 1961”
…ject to a real taxation regime and the companies referred to in the second paragraph of Article L. 223-1 of the Commercial Code subject to income tax may set aside a provision for investment in respec…
…t to an actual taxation regime and the companies referred to in the second paragraph of article L. 223-1 of the French Commercial Code subject to income tax may set aside a provision for compliance ex…
…ring the previous year in respect of the part of the flat-rate allowance provided for in article L. 2334-7 of the General Local Authorities Code or, where applicable, in respect of the part of the com…
Open the article to read the full text in English.
Without prejudice to the supervisory powers granted to the Commission Nationale de l'Informatique et des Libertés by the aforementioned loi n° 78-17 du 6 janvier 1978, the processing of personal data…
Open the article to read the full text in English.
…aid scheme No SA.42681, relating to aid for culture and heritage conservation for the period 2014-2023, adopted on the basis of Commission Regulation No 651/2014 of 17 June 2014 declaring certain cate…
I.-The fixed portion provided for in the second paragraph of article L. 2335-16 amounts to €9,000. The variable portion provided for in the same paragraph is allocated according to the following scale…
…est groupings formed and operating under the conditions provided for in articles L. 251-1 to L. 251-23 of the French Commercial Code do not fall within the scope of 1 of article 206, but each of their…
The judge may, at the hearing or in his chambers, as well as in any place where an investigative measure is being carried out, hear on the spot any persons whose testimony he deems useful for ascertai…
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