Article 976
I.-Properties in the nature of woods and forests are exempt up to three quarters of their taxable value if the conditions provided for in 2° of 2 of article 793 are satisfied. II.-Units in forestry gr…
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 61–70 of 70 articles for “Art. BOI-ANNX-000473”
I.-Properties in the nature of woods and forests are exempt up to three quarters of their taxable value if the conditions provided for in 2° of 2 of article 793 are satisfied. II.-Units in forestry gr…
Trade 10.13B Delicatessen. 10.71B Baking of bakery products. 10.71C Bakery and pastry goods. 10.71D Pastry goods. 35.14Z Trade of electricity. 35.23Z Trade of gaseous fuels through mains. 45.11Z Sale…
I. - Local authorities and public establishments falling within the scope defined in article L. 1618-1 may derogate from the obligation to deposit with the State funds that come from:1° Donations;2° T…
List of missions, programmes, actions established for the application of articles L. 2334-39 and R. 2334-19Mission: agriculture, fisheries, forestry and rural affairs154 Programme: sustainable managem…
Industries in which materials susceptible to very rapid alteration are used and those in which any interruption of work would result in the loss or depreciation of the product being manufactured, as w…
1. Open the right to an income tax reduction equal to 66% of their amount the sums taken within the limit of 20% of taxable income which correspond to donations and payments, including the express aba…
1. Entitled to a tax reduction are payments made by companies subject to income tax or corporation tax for the benefit of:a) Works or organisations of general interest of a philanthropic, educational,…
I.-The first four classes of offences for which prosecution is extinguished by payment of a fixed fine are as follows: 1° Offences punishable under the Highway Code whether or not they result in a wit…
The concentrations of the chemical agents present in the atmosphere of the workplaces listed in the following table must not exceed, in the workers' breathing zone, the occupational exposure limit val…
Technical rules on health and safety applicable to new machines or machines considered as new mentioned in article R. 4312-1 of the Labour Code General principles. 1° The manufacturer of a machine mus…
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