Article 50-0
1. For the taxation of their profits, companies whose turnover excluding tax, adjusted if necessary in proportion to the operating time during the reference year, does not exceed, in the previous cale…
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 1–10 of 1924 articles for “Art. 50-0”
1. For the taxation of their profits, companies whose turnover excluding tax, adjusted if necessary in proportion to the operating time during the reference year, does not exceed, in the previous cale…
A judgment which is not subject to an appeal suspending enforcement has the force of res judicata. A judgment that is subject to such an appeal acquires the same force on expiry of the time limit for…
The guardian draws up the guardianship budget, determining the annual sums required for the maintenance of the protected person and the reimbursement of the costs of administering his or her property,…
In the event of an appeal by one of the parties within the above time limits, the other parties have a further five days in which to lodge an appeal.
For the purposes of this Book, the words "insurance undertaking" refer to the undertakings mentioned in Article L. 310-2 of this Code, mutual insurers or associations governed by Book II of the Mutual…
…tivity when the following conditions are met:1° They are subject to the schemes defined in articles 50-0 or 102 ter ;2° The amount of income of the tax household for the penultimate year, as defined i…
…s of articles L. 123-12 to L. 123-23, natural persons benefiting from the regime defined in article 50-0 of the General Tax Code may not prepare annual accounts. They keep a book showing the amount an…
…s of article 302 septies A bis, taxpayers other than those subject to the regime defined in article 50-0 (1), are required to submit annual tax returns, in accordance with the conditions and deadlines…
Incidents of proceedings are decided by the court before which the proceedings they affect are being conducted.
Any contravention of the foregoing articles, on the part of the officials named therein, will be prosecuted before the judicial court, and punishable by a fine of 3 to 30 euros.
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