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 201210 of 56985 articles for Art. 796-0 bis and 796-0 quater

French General Tax CodeIn force
Subsection 3: Automatic and optional exemptions

Article 1635 quater E

I.-Par délibération prise dans les conditions prévues au VI de l'article 1639 A bis, les organes délibérants des communes ou des établissements publics de coopération intercommunale à fiscalité propre…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Publication of the Treasury's lien

Article 1929 quater

1. Amounts still owed on a preferential basis by traders and legal entities governed by private law, even if they are not traders, in respect of income tax, tax on the profits of companies and other l…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
IV: Taxation of income and capital gains in the event of transfer of domicile outside France

Article 167 bis

…of the tax domicile outside France, determined in accordance with the rules set out in Article 758 and the last paragraph of I of Article 973, and their acquisition price by the taxpayer or, in the c…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
14° bis : Inheritance tax. Exemption for property and property rights located in Corsica

Article 1135 bis

…ons opened between the date of publication of loi n° 2002-92 du 22 janvier 2002 relative à la Corse and 31 December 2012, immovable property and immovable property rights located in Corsica are exempt…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3a: Other penalties for serious breaches of the law

Article 1731 bis

1. For income tax purposes, the deficits referred to in I of article 156 and tax reductions may not be offset against the increases and duties giving rise to the application of one of the increases pr…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
XXXVIII: Tax credit for executive training

Article 244 quater M

…um growth wage established pursuant to articles L. 3231-2 to L. 3231-11 of the French Labour Code.I bis.-For companies that meet the definition of a microenterprise given in Annex I to Commission Regu…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter Ic: Professional accountants

Article 1649 quater L

…ancy firm, or after an opinion from the national registration commission provided for in Article 42 bis of Ordinance no. 45-2138 of 19 September 1945 establishing the Ordre des experts-comptables and…

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
A. - Limitation period against debtors.

Article 352 quater

…laim for damages resulting from a fault committed in the determination of the tax base, the control and the collection of the tax can only relate to a period after 1st January of the second year prece…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
B. - Prescription against the administration.

Article 354 quater

For the application of articles 354 to 354 ter, customs officers shall use the powers provided for in this Code, even if the limitation period provided for in article 351 has expired.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2°: Contributions to a company, legal entity or grouping

Article 810 quater

Deeds recording contributions of movable property made under the conditions provided for in Article 220 nonies are registered free of charge.

AI translation · Updated 7 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.

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Mariela Petrova

Mariela Petrova

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