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 141150 of 18897 articles for Art. 41 V bis

French General Tax CodeIn force
A: Production

Article 416

The designation of "vin doux naturel" is reserved for wines whose production is traditional and customary:Vinified directly by the harvesting producers and made exclusively from their harvests of musc…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Definition of taxable income

Article 81 bis

…job training are exempt from income tax up to the annual amount of the minimum growth wage. This provision applies to the apprentice or trainee who is personally taxable or to the taxpayer who is depe…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Basis of assessment and settlement

Article 748 bis

The registration duty or land registration tax provided for in Article 746 is applicable to the division of a groupement foncier agricole for property which was in joint ownership at the time of their…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Title II: Miscellaneous provisions

Article 1656 bis

…article 1609 nonies C, apply to the Greater Paris metropolitan area.For the application of these provisions, the reference to the community council is replaced by the reference to the council of the G…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Basis for free transfer tax

Article 776 bis

I. - Debts which have been contracted by the donor for the acquisition or in the interest of the property which is the subject of the donation, which are charged to the donee in the deed of donation,…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section IX: Special schemes

Article 298 bis

…For their agricultural operations, farmers are placed under the flat-rate reimbursement scheme provided for in Articles 298 quaterand 298 quinquies. They are exempt from payment of value added tax a…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Income tax and corporation tax

Article 236 bis

If a company that has opted for the regime defined in the second paragraph of 1° bis of 1 of Article 39 is absorbed by a company that has not exercised this option, the paid holiday pay corresponding…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section I: Scope of application

Article 256 bis

I. - 1° Intra-Community acquisitions of tangible movable property made for consideration by a taxable person acting as such, or by a non-taxable legal entity when the vendor is a taxable person acting…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter III: Registration, land registration and stamps

Article 1635 bis A

…n insurance policies paid into the National Agricultural Risk Management Fund, up to the ceiling provided for in I of Article 46 of Law No. 2011-1977 of 28 December 2011 on finance for 2012, are estab…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Income tax and corporation tax

Article 238 bis

…al nature or contributing to the enhancement of the artistic heritage, the defence of the natural environment or the dissemination of French culture, language and scientific knowledge, in particular w…

AI translation · Updated 8 Nov 2023Open Article
Common Questions

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.

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.

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Mariela Petrova

Mariela Petrova

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