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 8190 of 46860 articles for Art. 80 bis II bis

French General Tax CodeIn force
III: Tax base

Article 1411 bis

…Code, as well as accommodation for apprentices, whose status is governed by the provisions of Book II of Part Six of the Labour Code, under the conditions set out in article 6 of law no. 89-462 of 6…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Controlled declaration system

Article 100 bis

…he first paragraph continue to have effect for profits made during the years covered by the option. II - With effect from the taxation of income for 1982, taxpayers may also request that account be ta…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
6: Payroll tax

Article 1679 bis

Any person, association or body that has not paid the payroll tax for which it is liable within the prescribed time limits shall be personally taxed by means of a notice of assessment of a sum equal t…

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 Customs CodeIn force
Chapter III: Immunities, safeguards and obligations of customs officials.

Article 55 bis

…controls of cash entering or leaving the Union and repealing Regulation (EC) No 1889/2005, Chapter II of Title V of Book I of the Monetary and Financial Code and Regulation (EU) No 952/2013 of the Eu…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section III: Construction. Housing

Article 1055 bis

The first transfer for valuable consideration of properties mentioned in 4° of 2 of Article 793 benefits from an allowance of €91,000 on the basis of registration duties and land registration tax. The…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Direct taxes and assimilated taxes. Income tax. Corporation tax. Duties and penalties

Article 1663 bis

When the taxpayer taxed under the conditions of 1 of article 202 becomes, within a period of three months from the date of cessation of activity, a partner in a liberal practice company mentioned in A…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
8: Provisions specific to registration duty, land registration tax, the property security contribution, stamp duty and the special tax on insurance policies

Article 1961 bis

Unless it takes the place of registration duties under article 664, the land registration tax is only refundable in the event of an error by the service responsible for land registration. Subject to t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
11° bis : Tax reduction for investment in leisure property

Article 199 decies G bis

…t from a reduction in income tax in respect of expenses actually incurred for the work mentioned in II of this article, adopted from 1 January 2017 to 31 December 2019 at a general meeting of co-owner…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
0I bis : Transfers of assets outside France by companies

Article 238 bis-0 I

…ceeds the result actually achieved, determined under the conditions set out in the second paragraph.II. - The provisions of I do not apply to transfers resulting from the performance of insurance cont…

AI translation · Updated 8 Nov 2023Open Article
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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

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