Article 220 quinquies
Open the article to read the full text in English.
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 231–240 of 277 articles for “Art. 238 quindecies”
Open the article to read the full text in English.
Open the article to read the full text in English.
…at the settlor has transferred into a fiduciary estate under the conditions provided for in article 238 quater B are taken into account for the assessment of the capital holding threshold mentioned in…
…to combat tax evasion and avoidance and is not a non-cooperative state within the meaning ofArticle 238-0 A of the General Tax Code; 6° The branch is a member of the securities guarantee mechanism ref…
…in solid materials Natural radionuclides Exemption limit value in concentration (kBq/ kg) K-40 10 U-238 and its radioactive progeny (1) 1 Th-232 and its radioactive progeny (1) 1(1) All radionuclides…
…rned by articles 210 A to 210 C, the expenses used to calculate the ratio defined in III of article 238 made by the absorbed or contributing company are taken into account, in respect of subsequent fi…
…d other measures and which is not an uncooperative State or territory within the meaning of Article 238-0 A. This exemption applies on the twofold condition that the sale takes place no later than 31…
…mission d'outre-mer are added;7° In I of Article L. 511-45, the words: within the meaning ofArticle 238-0 A of the General Tax Code are replaced by: defined by order of the Minister of Finance;8° In A…
…ission d'outre-mer are added;7° In I of Article L. 511-45, the words: within the meaning of Article 238-0 of the General Tax Code are replaced by the words: defined by order of the Minister of Finance…
…mission d'outre-mer are added;7° In I of Article L. 511-45, the words: within the meaning ofArticle 238-0 A of the General Tax Code are replaced by: defined by order of the Minister of Finance;8° In 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.
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