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 51–60 of 60154 articles for “Art. 238 A”
I. - Constitutes a redemption premium:1. For the negotiable loans referred to in article 118 and 6° and 7° of Article 120, the negotiable debt securities referred to in article 124 B and all other neg…
Where the settlor's rights representing the property or rights transferred into the trust assets are entered on his balance sheet, the share of profit corresponding to these rights is determined accor…
Where the determination of the income tax regime or the application of exemption regimes depends on the amount of turnover, the turnover generated by the management of the trust assets is added to tha…
For the assessment of corporation tax, cash subscriptions, made from 1 January 2023 until 31 December 2028, to the capital of approved capital companies, subject to corporation tax under the condition…
For the assessment of income tax or corporation tax, cash subscriptions to the capital of limited companies subject to corporation tax under the conditions of ordinary law and whose sole activity is t…
I. - The payment of compensation which is allocated to French natural or legal persons affected by a measure of nationalisation, expropriation or any other restrictive measure of a similar nature take…
I. - Profits or losses and capital gains or losses resulting from the transfer, carried out pursuant to a trust transaction defined in article 2011 of the Civil Code, into a trust estate of assets and…
I. - Natural or legal persons carrying on a commercial, industrial, craft, agricultural or liberal profession activity are authorised to revalue their non-depreciable fixed assets, including equity in…
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…
I. - Capital gains generated by a company on the exchange of a property with the State, a local authority, a competent public establishment for inter-municipal cooperation or a public establishment or…
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
