Article 204
1. In the event of the death of the taxpayer or of either of the spouses subject to joint taxation, income tax is assessed on the income disposed of by the deceased during the year of his death and on…
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 141–150 of 30436 articles for “Art. Cass. 3e civ. 23-6-2021 n° 20-17.554”
1. In the event of the death of the taxpayer or of either of the spouses subject to joint taxation, income tax is assessed on the income disposed of by the deceased during the year of his death and on…
1. In the event of the transfer or cessation, in whole or in part, of an industrial, commercial, craft, mining or agricultural business, the income tax due in respect of the profits made in that busin…
I.-As an exception to Decree no. 2012-1246 of 7 November 2012 on public budgetary and accounting management, the Agency's funds may be deposited with the Caisse des dépôts et consignations, subject to…
The residence permit or travel document is accompanied by a paper copy of the personal data recorded in the electronic component provided for in articles R. 414-5 and R. 431-1. With regard to the fing…
The departmental council appoints its members or delegates to sit on outside bodies in the cases and under the conditions laid down by the provisions governing these bodies. The fixing by the aforemen…
In wells, gas pipes, flues, smoke ducts, tanks, reservoirs, cisterns, pits, galleries and in places where it is not possible to ensure permanent compliance with the provisions of this chapter, work sh…
The trust contract is terminated by the death of the natural person settlor, by the occurrence of the term or by the realisation of the aim pursued when this takes place before the term.When all of th…
Where the investigating chamber has ruled on an appeal against an order in respect of pre-trial detention, or following a referral from the public prosecutor either confirming that decision or, revers…
I. - Subject to the provisions of this section, profits liable to corporation tax shall be determined in accordance with the rules laid down in Articles 34 to 45,53 A to 57,108 to 117,237 ter A et 302…
Other than those provided for by special laws, preferential claims on the generality of immovable property are: 1° Legal costs, on condition that they have benefited the creditor to whom the lien is o…
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