French General Tax CodeIn force
B: Determination of taxable income
Article 72 E bis
…e taxable profit for that same financial year for their amount excluding tax after deduction of an 87% allowance.
AI translation · Updated 8 Nov 2023Open Article
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 4391–4400 of 34651 articles for “Art. 7 mai 2014”
…e taxable profit for that same financial year for their amount excluding tax after deduction of an 87% allowance.
The conditions of formation and the effects of a registered partnership as well as the causes and effects of its dissolution are subject to the substantive provisions of the State of the authority whi…
At the request of the public prosecutor, officers of the judicial police and, on their orders or responsibility, officers of the judicial police and deputy officers of the judicial police mentioned in…
Clauses providing for the unilateral termination of the fixed-term employment contract of a professional athlete or trainer are null and void.
I.-The number of women and men to be appointed at each renewal, as well as the drawing of lots provided for in the fourth paragraph of this article, shall be determined six months before the expiry of…
The institution with which an SME innovation account defined in Article L. 221-32-4 is opened shall keep, for each unit or share held in the securities account, as well as for the cash held in the cas…
…rtaking for collective investment in real estate is liable to two years' imprisonment and a fine of 750,000 euros if he or she invests in units or shares of this undertaking without it having been aut…
In the event of a decision to refuse validation or homologation, the employer, if he wishes to resume his project, submits a new application after making the necessary changes and consulting the socia…
The monitoring of the implementation of the agreement on the collective termination by mutual agreement is the subject, if it exists, of regular and detailed consultation of the social and economic co…
For the application of 1° of article L. 6322-63, the minimum period of presence in the company is assessed by adding together the periods during which the employee does or does not carry out an assign…
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