French Legislation In English

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Showing 581590 of 67067 articles for Art. I-a sexies-0 bis

French Customs CodeIn force
Section 3: Provisions common to ships and aircraft.

Article 195 bis

No port duty or fee on petroleum products delivered to supply ships or aircraft may be instituted and levied for the benefit of any local authority or body (departments, municipalities, chambers of co…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section II: Tariffs and their application

Article 848 bis

The fraction of shares in rural landholding groups, provided for by article L. 322-22 of the Code rural et de la pêche maritime, representative of forestry assets and that representative of agricultur…

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Section 3: Discount rights.

Article 390 bis

1. In order to take account of the resources and expenses of debtors or other special circumstances in the case of those whose profession is to carry out customs formalities on behalf of others, total…

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

Article 238 bis JB

A company which carries out an overall revaluation of its tangible and financial fixed assets under the conditions set out in article L. 123-18 of the French Commercial Code may not take into account…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter X: Compensatory interest in the inward processing arrangements.

Article 181 bis

1. Compensatory interest charged in accordance with the conditions laid down in the Community regulations applicable to inward processing arrangements under the suspension system shall be assessed and…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Paragraph 1: Jurisdiction ratione materiae.

Article 357 bis

The judicial courts hear disputes concerning the payment, guarantee or reimbursement of debts of any kind recovered by the customs administration and other customs matters that do not fall within the…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
F. - Payment of sums fraudulently or improperly obtained.

Article 377 bis

1. In addition to tax penalties, the courts shall order the payment of sums defrauded or improperly obtained. 2. Even when it does not pronounce a sentence, the criminal court is competent to rule on…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
C: Tariffs and settlement

Article 778 bis

A shared gift granted pursuant to article 1076-1 of the Civil Code is subject to the direct line rate on the full value of the property given.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
C: Special schemes and exemptions

Article 834 bis

Capital increases or reductions made necessary by the conversion of companies' capital into euros are exempt from registration duty.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Public authorities, public institutions or public utilities

Article 1045 bis

(first paragraph disjoined)Acquisitions and exchanges of real estate located in the heartlands of a national park made by the public establishment of this park are exempt from registration duties and…

AI translation · Updated 7 Nov 2023Open Article
Common Questions

French legislation in English — Q&A

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

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