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 4071–4080 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
…° The exclusions provided for in c of 1 bis of I of article 885-0 V bis, as it stood on 31 December 2017, relating to the exercise of a financial, building construction or real estate activity are not…
…mount of the tax reduction that exceeds the amount mentioned in the first paragraph of 1 of article 200-0 A may be carried forward to the income tax due for the following years up to and including the…
…ticle when they can demonstrate a reduction in turnover of at least 10% for the period from 1 March 2020 to 31 December 2020, compared with the period from 1 March 2019 to 31 December 2019. Where a te…
I.-1. The parent company of the group shall subject to separate taxation at the rate provided for in the second paragraph of a of I of Article 219 the overall net income from the sale, concession or s…
…term capital gain, in accordance with the procedures set out in the third paragraph of I of article 209 or Article 39 quindecies. In the event of the absorption by the parent company of all the other…
I.-The beneficiary of the income and sums subject to the withholding tax provided for in article 119 bis (2) and articles 182 A bis and 182 B may request that the tax thus paid be refunded to him, in…
…ual assistance agreement on recovery with a scope similar to that provided for by Council Directive 2010/24/EU of 16 March 2010 on mutual assistance for the recovery of claims relating to taxes, taxes…
I.-An annual levy is introduced on the proceeds of the additional premiums or contributions provided for in Article L. 125-2 of the Insurance Code relating to cover against the risk of natural disaste…
…paragraph of Article 223 B in the wording in force for financial years commencing before 1 January 2019, indirect subsidies that arise from a transfer of assets making up the fixed assets or portfoli…
In the event of non-compliance with the condition of exclusivity of their activity, the companies defined in Article 238 bis HE must pay the Treasury compensation equal to 25% of the fraction of the c…
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
