French Legislation In English

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Showing 361370 of 2273 articles for Art. 238 bis K

French General Tax CodeIn force
1st Subsection: General provisions

Article 223 B bis

…allowed as a deduction from the income of each member company of the group, net of taxable write-backs and fractions of capital gains or losses corresponding to depreciation deducted, to depreciation…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section I: Scope of application

Article 262-0 bis

…ords and other available information, that it is in a financial position to meet its commitments, taking into account the characteristics of the type of economic activity concerned. If the applicant h…

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French General Tax CodeIn force
2: Determination of taxable profits

Article 39 bis A

…ess than €7,600,000. The sums deducted from taxable profits in application of paragraph 7 are not taken into account when calculating the limit set in the previous sentence.Daily newspapers are define…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section II: Income tax and corporation tax

Article 237 bis A

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AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4: Determining taxable income

Article 31-0 bis

…period of at least eighteen years, the lessee is taxed as the owner on the income received, after taking into account the expenses incurred. This income is taxed under the income from property regime,…

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French General Tax CodeIn force
2: Determination of taxable profits

Article 39 bis B

…reforming the legal status of the press, developing professional information or promoting access to knowledge and a ̀ the formation and dissemination of thought, the debate of ideas, general culture a…

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French General Tax CodeIn force
B: Determination of taxable income

Article 72 B bis

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French General Tax CodeIn force
2. Movable and immovable property and rights

Article 150 A bis

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AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3. Digital assets

Article 150 VH bis

…prior to that same disposal.In the event of a gratuitous acquisition, the acquisition price to be taken into account is the value used to determine gratuitous transfer duties or, failing that, the act…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 7: Special customs investigation procedures

Article 67 bis-2

…son, a vehicle or any other object in real time throughout national territory, without the person's knowledge and without the consent of its owner or possessor, may be installed or prescribed by custo…

AI translation · Updated 8 Nov 2023Open Article
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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.

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Mariela Petrova

Mariela Petrova

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