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 4281–4290 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
…ended investment company with a majority of real estate assets referred to in 3° nonies of Article 208 by a property investment fund referred to in Article 239 nonies, the allocation of securities to…
1. Profits made in France by foreign companies shall be deemed to be distributed, in respect of each financial year, to shareholders who do not have their tax domicile or registered office in France.T…
…bis, insofar as they derive from profits exempt from corporation tax pursuant to 3° ter of article 208, dividends and other income distributed to their shareholders or unit holders: 1° By investment…
Distributed income shall not include:1° Allocations which, for members or shareholders, have the character of repayments of contributions or share premiums. However, a distribution shall only be deeme…
Where the construction lease provided for by the articles L. 251-1 to L. 251-8 of the Code de la construction et de l'habitation is accompanied by a clause providing for the transfer of ownership of t…
I. - Subject to the provisions specific to professional profits, capital gains realised by natural persons domiciled for tax purposes in France within the meaning of Article 4 B, directly or through a…
The tax deferrals referred to in articles 151 octies to 151 nonies are maintained in the event of the deferral or suspension of taxation of capital gains arising on the occasion of events deemed to pu…
…L. 871-1 of the same code.Unless the option provided for in the second paragraph of article L. 224-20 of the Monetary and Financial Code is applied, the same applies to payments mentioned in 1° of ar…
…xable professional income. Unless the option provided for in the second paragraph of article L. 224-20 of the Monetary and Financial Code is applied, the same applies to payments mentioned in 1° of ar…
I. Amounts received by a person domiciled or established outside France as remuneration for services rendered by one or more persons domiciled or established in France are taxable in the name of the l…
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
