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 2431–2440 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
I. - When, in the course of a year, a taxpayer has realised income which by its nature is not likely to be collected annually and the amount of this exceptional income exceeds the average net income o…
…greater than the amount of the contribution. Where the rights have been received, as from 1 January 2000, as part of an exchange transaction under the conditions provided for in article 150-0 B, in th…
…s covered by Article L. 214-37 of the Monetary and Financial Code as it stood prior to l'ordonnance n° 2013-676 du 25 juillet 2013 modifiant le cadre juridique de la gestion d'actifs ou de fonds profe…
Subject to the provisions of Article 150-0 D the benefits granted to tobacco retailers designated in Article 568, resulting from discounts on the transfer price, the distribution of free shares and th…
…least fifteen years from the date of their acquisition, including where this was prior to 1 January 2009.II. - The benefit of the provisions of Article 156 specific to buildings classified or register…
…s, benefits and allowances exempted from tax under Article 81;5° (repealed with effect from 30 June 2000)5° bis Subject to the provisions of 5 of Article 200 A, the income and capital gains from inves…
…on nationale et de la fonction publique who, as part of the conversion of this scheme on 8 December 2001, resigned their status as participating members by exercising their statutory options to buy ba…
…ed in II to III is taxed under the conditions laid down in Article 150-0 A and in 1 or 2 of Article 200 A.By way of derogation from the provisions of the first paragraph, the aforementioned net gain i…
The managing partners of sociétés en commandite par actions are deemed not to dispose of their share of the corporate profits allocated to the constitution of reserves until the said reserves are dist…
…ibution of the shares or units to the company created under the conditions provided for in Article 220 quater may, at the express request of the interested parties, be postponed until the transfer of…
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
