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Try: L.227-1 SAS governance, L.145-9 bail commercial renewal, L.223-18 gérant removal SARL

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Showing 11111120 of 56772 articles for Art. Cass. 3e civ. 23-1-2025 n° 23-18.643

French General Tax CodeIn force
3°: Financing small-scale fishing

Article 238 bis HQ

The companies defined in Article 238 bis HO are not eligible for the scheme provided for venture capital companies by article 1-1 of law no. 85-695 of 11 July 1985 containing various economic and fina…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section II: Payroll tax

Article 231 bis L

Salaries paid by the organisations and works mentioned in a and b of 1° of 7 of Article 261 as well as by permanent social bodies of local authorities and companies, to persons recruited on the occasi…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4°: Capital financing of long-term electricity supply companies

Article 238 bis HY

In the event of non-compliance with their corporate purpose, companies defined in Article 238 bis HW must pay the Treasury compensation equal to 25% of the fraction of the capital that has not been us…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VII ter : Taxation of professional capital gains arising from the transfer or purchase of rights relating to a company governed by articles 8 to 8 ter and carrying on a real estate business

Article 238 octies B

In the event of the transfer or redemption of the rights of a shareholder taxable in the category of industrial and commercial profits, non-commercial profits or agricultural profits, or subject to co…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section XXIII: Preventive archaeology tax

Article 235 ter ZG

I.-A preventive archaeology tax is hereby instituted, payable in respect of the operations mentioned in Article 1635 quater B affecting the subsoil subject to prior authorisation or declaration pursua…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Paragraph 2: Provisions specific to securitisation undertakings

Article D214-232-4

The liquid assets referred to in a of 1° of Article R. 214-218 eligible for inclusion in the assets of the securitisation undertaking are : 1° Deposits made with a credit institution whose registered…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
4°: Capital financing of long-term electricity supply companies

Article 238 bis HX

The companies defined in Article 238 bis HW may not benefit from the scheme provided for venture capital companies by article 1-1 of law no. 85-695 of 11 July 1985 containing various provisions of an…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section XIVa: Special levy on translation differences on foreign currency loans

Article 235 ter XA

When one of the conditions mentioned in the fourth paragraph of 4 of Article 38 is not complied with on a loan still outstanding during the recovery period referred to in Article L. 169 of the Book of…

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Section 5: Financial provisions.

Article L5214-23-2

The loss of revenue that the communauté de communes suffers as a result of the temporary exemptions enjoyed by new constructions as well as the premises referred to in articles 1384 C and 1384 D of th…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
VII bis: Taxation of capital gains realised on the sale of a right to build on a property

Article 238 octies A

Open the article to read the full text in English.

AI translation · Updated 8 Nov 2023Open Article
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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.

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Mariela Petrova

Mariela Petrova

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