French General Tax CodeIn force
D: Special schemes and exemptions
Article 796-0 bis
The surviving spouse and the partner linked to the deceased by a civil solidarity pact are exempt from death duties.
AI translation · Updated 7 Nov 2023Open Article
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 471–480 of 64245 articles for “Art. II-1° bis”
The surviving spouse and the partner linked to the deceased by a civil solidarity pact are exempt from death duties.
…a decision by the member municipalities in accordance with the conditions set out in article 1639 A bis of this code. The limits mentioned in the second sentence of the present paragraph are indexed,…
When a listed or registered historic monument, whether built or unbuilt, is the subject of a long lease for a period of at least eighteen years, the lessee is taxed as the owner on the income received…
Professional secrecy may not be invoked against customs officials acting within the scope of the powers conferred on them by this Title and by Title II.
Open the article to read the full text in English.
DECLARATION OF OPENING OF A SWIMMING POOL OR BATHING AREAA. - Declaration of opening of a swimming pool or bathing areaI, the undersigned, (name, position) : hereby declare that I will be installing a…
LIST OF PPE-SL SUBJECT TO THE PROVISIONS OF THE CODE OF SPORT 1. Head protection items such as helmets, light headgear. 2. Articles for the protection of all or part of the face such as mouthguards, m…
If the needs of the customs investigation relating to the investigation and detection of customs offences as provided for in the last paragraph ofArticle 414, the third paragraph ofArticle 414-2 andAr…
I. - The persons referred to in article 65 quater who make available the software or cash register systems referred to in the same article 65 quater shall be liable to a fine where such software, syst…
Any failure to comply with the obligations set out in article 65 quater is punishable by a fine of €10,000 per software package, application or cash register system sold or per customer for whom a ser…
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