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 321–330 of 2166 articles for “Art. 239 bis AB”
…d commercial profits regime. A lessee taxed under the income from land regime benefits, where applicable, by substitution of the owner, from the first paragraph of 3° of I of the article 156.
…general culture and scientific research, are authorised to set aside a provision deductible from taxable income for financial years ending on or after 1 January 2018 and until 31 December 2023, with a…
Open the article to read the full text in English.
Open the article to read the full text in English.
…the actual price received or the value of the consideration obtained by the transferor, where applicable including the balancing payment he received or reduced by the balancing payment he paid at the…
…s of a customs investigation relating to the detection and investigation of a customs offence punishable by a prison sentence of three years or more so require, any technical means designed to locate…
…re one or more plausible grounds for suspecting persons of having committed a customs offence punishable by two years' imprisonment or more, or of having participated as accomplices or interested part…
In order to establish the basis of assessment and control of taxes, duties and charges falling within the remit of the customs and excise administration and with a view to detecting fraud, the right o…
…roducts in place of postal service providers and freight operators, without being held criminally liable.On pain of nullity, the public prosecutor's authorisation shall be in writing and substantiated…
If the needs of the customs investigation relating to the investigation and detection of customs offences as provided for in the last paragraph ofArticle 414, the third paragraph ofArticle 414-2 andAr…
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