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 1861–1870 of 43698 articles for “Art. al. 2”
1. Sums paid as remuneration to employees are subject to a tax at the rate of 4.25%. The sums taken into account are those used to determine the basis of assessment for the contribution provided for i…
…yet recovered. It is calculated at the last rate used to calculate the advance payment mentioned in 2° of 2 of the article 204 A. Taxpayers must, within a period of forty-five days determined as indic…
1. Subject to the provisions of 2 below, articles incorporated into French ships outside the Customs territory are treated as if they were imported directly into the part of the Customs territory wher…
…e application of this code in Mayotte, the terms listed below are replaced as follows:1° (Repealed);2° "Court" or "court of appeal" by: "chambre d'appel de Mamoudzou";3° "Juge d'instance" by: "préside…
…his behalf, outside the European Community and the supply of services directly linked to the export;2° the supply of goods dispatched or transported by the purchaser who is not established in France,…
Unless otherwise provided, articles L. 214-24-24 to L. 214-26-2 apply to private equity funds.
Notwithstanding the provisions of the second paragraph of Article L. 123-13, natural persons who have opted for or are automatically subject to the simplified real income tax regime may enter in the i…
As an exception to the provisions of the third paragraph of Article L. 123-18, natural persons placed by option or by operation of law under the simplified real tax regime may use a simplified valuati…
As an exception to the provisions of the first and third paragraphs of Article L. 123-12, individuals placed by option or by right under the simplified actual tax regime may only record receivables an…
As an exception to the provisions of articles L. 123-12 to L. 123-23, natural persons benefiting from the regime defined in article 50-0 of the General Tax Code may not prepare annual accounts. They k…
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
