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 581–590 of 2313 articles for “Art. 4 and CGI Art. 111”
…sions of the second paragraph of 3° of 1 of article 39 do not apply to companies governed by loi n° 47-1775 du 10 septembre 1947 portant statut de la coopération.
1. Mutual insurers and unions governed by the Mutual Code and provident institutions governed by Title III of Book IX of the Social Security Code may allocate a special solvency reserve account up to…
…e profit is rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.The standard rate of tax is set at 25%.However:a. The net amount of long-term capital gains is subject to…
…oration tax, are eligible for a tax credit in respect of expenditure on the production, development and digitisation of a phonographic or videographic musical recording (music video or multi-purpose d…
…qual to 25% of the amount of sums paid in respect of cash subscriptions made between 1 January 2021 and 31 December 2024 to the capital of companies mentioned in the article 2 of law no. 86-897 of 1 A…
…itutes a claim on the State in favour of the company for an equal amount. This claim is inalienable and non-transferable, except under the conditions set out in articles L. 313-23 à L. 313-35 of the M…
The tax credit defined in article 244 quater J is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter I.
Open the article to read the full text in English.
…credit gives the company a claim on the French State for an equal amount. This claim is inalienable and non-transferable, except under the conditions set out in articles L. 313-23 to L. 313-35 of the…
The tax credit defined in article 244 quater W is deducted from the corporation tax payable by the company, under the conditions set out in article 199 ter U.
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
