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 151–160 of 218 articles for “Art. 239 octies”
…e apply to capital gains, other than those referred to in the second paragraph of II of article 238 octies, realised before the entry into force, under conditions set by decree in the Conseil d'Etat,…
…axed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 terdecies to 44 septdecies may benefit from a tax credit in respect of th…
1. Sole traders and companies referred to in Article 239 quater A subject to the regime defined in article 302 septies A bis may keep super-simplified accounts. These accounts only record details of r…
…regime applicable to limited companies exercised under the conditions provided for in 1 of Article 239. In the event of transfer of domicile outside France, death, withdrawal of the partner from the…
I. - (1) Subject to the provisions of Articles 41,151 octies and 210 A to 210 C, the net amount of long-term capital gains is taxed separately at a rate of 12.8%.It refers to the excess of these capit…
…for in Article 265 who are not obliged to provide the security mentioned in a of II of Article 158 octies are exempt from providing the security mentioned in 1 of this Article in respect of this tax.…
…le 1609 G as well as the last paragraph of II and the penultimate paragraph of IV of article 1636 B octies do not apply to the City of Paris.
…ral Tax Code, plus any profits exempted under the provisions of articles 44 sexies, 44 sexies A, 44 octies A, 44 undecies and 208 C of the French General Tax Code. This profit is reduced by the corres…
…option for corporation tax under the conditions provided for in the third paragraph of 1 of article 239 and the second paragraph of 3 of article 1655 sexies, the deferral of taxation requested by the…
…se.I bis. - In the event of a contribution made under the conditions set out in II of l'article 151 octies, by an individual to a company of all the fixed assets allocated to the exercise of a profess…
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
