Article 39 quinquies GC
…visions of this article apply to the determination of income for financial years ending on or after 31 December 1998.
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 2211–2220 of 2421 articles for “Art. 31”
…visions of this article apply to the determination of income for financial years ending on or after 31 December 1998.
…iod.The benefit of this article is reserved for companies that are set up from 1 January 2007 until 31 December 2023 in regional aid areas, provided that the registered office and all of the business…
…ate in the departments or region concerned, the organising authorities mentioned in article L. 2224-31 and in the second paragraph of article L. 2224-11-6 and the other local authorities or groups of…
…s intended for residential use is subject to prior authorisation within the meaning of articles L. 631-7 to L. 631-9 of the Code de la Construction et de l'Habitation (Building and Housing Code), the…
…the 15th of the fourth month following the end of the financial year. If the financial year ends on 31 December or if no financial year ends during the year, the balance statement must be filed by 15…
…d subsidiaries of ICADE, with the exception of the residential homes mentioned in 5° of article L. 831-1 of the French Construction and Housing Code. Housing owned by the Société nationale immobilière…
…n of the proceeds of these taxes. I bis. - I is applicable to communities of communes which, before 31 December 2010, have opted, pursuant to the first sentence of the first paragraph of II in the wor…
…e securities received as consideration for the subscription to the company's capital are held until 31 December of the fifth year following the year of subscription. The retention condition also appli…
…sional secrecy of the defence and counsel, provided for in the article 66-5 de la loi n° 71-1130 du 31 décembre 1971 portant réforme de certaines professions judiciaires et juridiques, ne soit saisi e…
…also, at the request of the owners, ensure the work to bring the works referred to in Article L. 1331-4 of the Public Health Code into compliance, from the bottom of the downpipes of the buildings to…
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