Article 239 quinquies
I. - Notwithstanding the provisions of 1 of Article 206, the following are not liable for corporation tax:1° Mixed forest management syndicates defined in articles L. 232-1 et L. 232-2 du code foresti…
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 711–720 of 34067 articles for “Art. Cass. 3e Civ. 23-5-2013 n° 11-17.071”
I. - Notwithstanding the provisions of 1 of Article 206, the following are not liable for corporation tax:1° Mixed forest management syndicates defined in articles L. 232-1 et L. 232-2 du code foresti…
When a legal entity liable to corporation tax has the purpose of transferring the use of movable or immovable property to its members free of charge, the net value of the benefit in kind thus granted…
When a decision is made on the application made by each of the parents under the conditions set out in article L. 521-3, the decision granting the most extensive protection is deemed to have been made…
The detailed rules for the application of this section shall be specified by decree in the Conseil d'Etat.
The deliberations are recorded in date order in a register kept under conditions defined by decree in the Conseil d'Etat. They are signed by the mayor and the secretary or secretaries of the meeting.
Mayors of communes or chairmen of special delegations receive a functional allowance set by applying the reference term mentioned in article L. 2123-20 the following scale: Population (inhabitants) Ra…
The mayor is responsible for policing bathing and water sports activities carried out from the shore using beach and unregistered equipment. This policing is exercised at sea up to a limit set at 300…
The European Investigation Order shall be transmitted directly to the competent authorities of the executing State by any means which leaves a written record and establishes its authenticity. Any othe…
The execution of a European arrest warrant may also be refused if the act which is the subject of the said arrest warrant does not constitute an offence under French law.By way of derogation from the…
Where the confiscation order relates to a sum of money expressed in a foreign currency, the criminal court converts the amount to be confiscated into euros at the exchange rate in force on the date on…
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