French Legislation In English

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Try: L.227-1 SAS governance, L.145-9 bail commercial renewal, L.223-18 gérant removal SARL

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Showing 301310 of 68819 articles for Art. 298 sexdecies A and B

French General Tax CodeIn force
Chapter III: Miscellaneous taxes

Article 235 bis

1. The rules concerning the contribution collected in respect of the participation of employers in the construction effort are defined in articles

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter II: Tax on the profits of companies and other legal entities

Article 209 B

I. - 1. Where a legal entity established in France and liable for corporation tax operates a business outside France or holds directly or indirectly more than 50% of the shares, stocks, financial righ…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section V: Calculation of tax

Article 182 B

I. - Give rise to the application of a withholding tax when they are paid by a debtor who carries on an activity in France to persons or companies, subject to income tax or corporation tax, who do not…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter II: Tax on the profits of companies and other legal entities

Article 210 B

1. Article 210 A applies to the partial contribution of assets of one or more complete branches of business or similar items. The same Article 210 A applies to the demerger of a company comprising at…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
III: Provisions common to property liable to direct local taxes

Article 1518 B

As from 1 January 1980, the rental value of tangible fixed assets acquired as a result of contributions, demergers, mergers of companies or transfers of establishments carried out as from 1 January 19…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1st Subsection: General provisions

Article 223 B

The overall result is determined by the parent company by making the algebraic sum of the results of each of the companies in the group, determined under the conditions of ordinary law or in accordanc…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2nd Subsection: Overall income

Article 156 bis

I. - The benefit of the provisions of Article 156 specific to buildings classified or registered as historic monuments, or having received the label issued by the Fondation du patrimoine pursuant to a…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Exemptions of more than two years

Article 1384 B

Locations and local authority groupings with their own tax system may, by deliberation taken under the conditions provided for in Article 1639 A bis, totally or partially exempt, for the portion of pr…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
C: Special schemes and exemptions

Article 834 bis

Capital increases or reductions made necessary by the conversion of companies' capital into euros are exempt from registration duty.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Title II: Turnover taxes and similar taxes

Article 302 bis MB

I. - A tax is payable by farmers in respect of their agricultural activities, excluding those placed under the flat-rate agricultural reimbursement scheme mentioned in articles 298 quater and 298 quin…

AI translation · Updated 7 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

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