Article 792-1
From its publication and during the period provided for in article 792, the declaration stops or prohibits any enforcement proceedings and any new registration of security by the creditors of the esta…
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 461–470 of 6436 articles for “Art. Option exercise gain/loss formulas”
From its publication and during the period provided for in article 792, the declaration stops or prohibits any enforcement proceedings and any new registration of security by the creditors of the esta…
Acceptance up to the net assets gives the heir the advantage: 1° Of avoiding the confusion of his personal property with that of the succession; 2° Of retaining against it all the rights he previously…
The heir is responsible for administering the assets he receives in the succession. He keeps an account of his administration, of the debts he pays and of the acts that commit the property received or…
The creditors of the estate declare their claims by notifying their title to the elected domicile of the estate. They are paid under the conditions provided for in Article 796. Claims whose amount has…
The heir must pay the creditors within two months of either the declaration to retain the property or the day on which the proceeds of the disposal become available. Where he is unable to dispose of i…
I. - The provisions of this article apply to commercial, industrial, craft, liberal or agricultural activities carried out on a professional basis.II. - Capital gains on disposals subject to the regim…
…of private assets, been entered in the assets of a company or considered as assets allocated to the exercise of the profession pursuant to the provisions of articles 93 or 151 nonies or have been leas…
I. - Long-term capital gains subject to the articles 39 duodecies to 39 quindecies realised in the course of a commercial, industrial, craft, liberal or agricultural activity, are taxed after applicat…
…which are subject to income tax in its name and which are considered to be assets allocated to the exercise of the profession within the meaning of I of l'article 151 nonies ;3° The transferor ceases…
Open the article to read the full text in English.
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