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 1021–1030 of 2313 articles for “Art. 4°-c and CGI Art. 260 D”
I. - 1. Imports of goods are subject to value added tax.2. The following are considered to be imports of goods:a. the entry into France of goods originating in or coming from a State or territory not…
Goods that are temporarily exported and reimported after having undergone repair, processing, adaptation, alteration or working outside the territory of the Member States of the European Community are…
Non-taxable legal entities that have paid value added tax on the importation of a good may obtain a refund of the tax if they dispatch or transport that good to another Member State of the European Co…
I.-The reduced rate of 10% applies to the supply of housing that meets the following conditions: 1° The housing is intended by the lessee to be rented as a principal residence to individuals whose res…
Value added tax is levied at the rate of 2.10% in respect of receipts from admissions to the first theatrical performances of newly created dramatic, lyrical, musical or choreographic works or classic…
I. - Any person who has been authorised to receive goods or services duty free, tax suspended under article 277 A or under the benefit of a reduced rate is liable to pay the tax or the additional tax,…
I. - 1. Every taxable person shall ensure that an invoice is issued, by himself, or in his name and on his behalf, by his customer or by a third party:a. For supplies of goods or services which he car…
Any provision of services including the execution of real estate work, whether or not accompanied by a sale, supplied to private individuals by a person liable for value added tax, must be the subject…
The exemption mentioned in Article 293 B is not applicable when the administration has drawn up a report of flagrance fiscale, under the conditions set out in Article L. 16-0 BA of the Book of Tax Pro…
I.-1. Every taxable person shall keep a register of goods dispatched or transported, by himself or on his behalf, to the territory of another Member State of the European Union and intended in that St…
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
