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 201–210 of 218 articles for “Art. 239 octies”
…f article 1384 B, of III of article 1384 C, of articles 1384 E, 1384 F, 1388 ter, 1388 sexies, 1388 octies, 1394 D, 1395 A, 1395 A bis, 1395 B, 1395 G, 1396 bis, 1464 B, 1464 D, 1465,1465 A and 1465 B…
…f income referred to in 2° distributed by the company whose shares he rents pursuant to Articles L. 239-1 to L. 239-5 of the French Commercial Code is deemed to be a shareholder or partner. Similarly,…
…article 244 bis B ;b) the amount of profits exempt pursuant to articles 44 sexies, 44 sexies A, 44 octies A, 44 terdecies to 44 septdecies, as well as 9 of l'article 93 ;c) the amount of income subje…
1. Value added tax must be paid by the persons carrying out the taxable transactions, subject to the cases referred to in Articles 275 to 277 A where payment of the tax may be suspended.However, where…
…ons required to benefit from one of the schemes provided for in articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 terdecies, 44 quindecies or 44 septdecies and the scheme provided for in…
…its commercial, industrial, craft, liberal or agricultural activity.IV bis. - The I of Article 151 octies B is applicable to the contribution of all of the rights or shares mentioned in I under the f…
…second sentence of 1° of the aforementioned article 1-1, on the ancillary services they provide; 3° octies-Les fonds communs de créances for profits made within the scope of their legal purpose; 3° no…
I. - A general tax on polluting activities has been introduced and is payable by the following natural or legal persons:1. a) Any person receiving hazardous or non-hazardous waste and operating a faci…
…the fraction of its amount that exceeds the sums deducted pursuant to the provisions of article 39 octies A and not included in the company's income. This provision applies for the determination of t…
…he tax regime provided for in Article 8, excluding joint ventures, or a group mentioned in Articles 239 quater or 239 quater C, whose shares are held directly by companies subject to corporation tax.…
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
