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 871–880 of 952 articles for “Art. 231 ter”
…assets are subject to separate regimes depending on whether they are realised in the short or long term.2. The short-term capital gains regime applies:a. To capital gains from the disposal of items a…
…e of the positions mentioned in the second to fourth paragraphs of a of 2° of II of article 150-0 D ter of the General Tax Code within the company mentioned in 1° of this I for at least twenty-four mo…
…nd by explorers of oil and combustible gas mines. This royalty applies to coal extracted on foreign territory and brought to light by wells and installations located in France.This royalty does not ap…
…an IT service, known as the single electronic window for business formalities, accessible via the Internet, secure and free of charge, which enables the declarant, according to his choice: 1° Draw up…
…pealed);4° commodity futures transactions carried out on a regulated market excluding those which determine the termination of the commodity chain;5° (Repealed).2. (Agriculture and fisheries):1° (Repe…
…accounts.For the purposes of the first paragraph, the privileged nature of a tax regime shall be determined in accordance with the provisions of article 238 A by comparison with the tax regime applic…
…of other companies or holders of non-trading profits;2° Part of their amount when revenues are greater than 250,000 € and less than 350,000 € for companies mentioned in a of 1° and, when revenues are…
…in possession of the invoices; b) For other transactions, if the persons liable for payment have entered on the declaration provided for in Article 287, in accordance with Article 287(5), all the inf…
…words: "in Articles L. 1111-5 and L. 1111-5-1" are replaced by the words: "in Article L. 1111-5";a ter) For its application to French Polynesia, in the second paragraph of III, the words: "decree iss…
…f residential and accommodation premises and their annexes mentioned in articles 278 sexies and 296 ter and, in French Guiana and Mayotte, the construction of the same premises, provided they are fina…
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
