The product, lawyer's side
A guided tour of Talia.
Ask your question as you would a colleague. Talia does the rest: the right article, the right version, at the right date — with proof one click away.
The demo
From a question to a verifiable answer.
Scroll through it: the answer builds step by step, down to the applicable source, highlighted.
- 01
You ask the question
In plain language, like talking to a colleague.
- 02
Talia builds the answer
A clear analysis, structured for your practice.
- 03
The sources are cited
Every point links back to the exact text.
- 04
The applicable version, highlighted
You know which text is in force.
TALIA
AI legal assistant
TALIA
AI legal assistant
TALIA
AI legal assistant
Cap on the reduced 15% corporate-tax rate
For fiscal years ending before December 31, 2022, profit taxable at the reduced rate was capped at €38,120 (not €42,500, which applies only from that date).
2 sources consulted
Statute
CGI — Art. 219, I-b
Guidance
BOFiP BOI-IS-LIQ-20
TALIA
AI legal assistant
Cap on the reduced 15% corporate-tax rate
For fiscal years ending before December 31, 2022, profit taxable at the reduced rate was capped at €38,120.
2 sources consulted
Applicable period
ApplicableBefore 31/12/2022 — €38,120
Fiscal years ending before that date.
Later version
From 31/12/2022 — €42,500
Loi n° 2022-1726, art. 37.
01 · Ask a question
In plain language, like talking to a colleague.
Ask your question the way you'd say it out loud. No keywords, no special syntax: Talia understands the legal intent and the context of your matter.
TALIA
AI legal assistant
02 · A sourced answer
Every statement tied to its basis.
Talia structures a clear answer and cites its sources inline. No claim is left unsupported: you know where each element comes from.
TALIA
AI legal assistant
Cap on the reduced 15% corporate-tax rate
For fiscal years ending before December 31, 2022, profit taxable at the reduced rate was capped at €38,120 (not €42,500, which applies only from that date).
2 sources consulted
Statute
CGI — Art. 219, I-b
Guidance
BOFiP BOI-IS-LIQ-20
03 · Check the source
The exact text, one click away.
In one click, open the cited article or decision and read the exact passage the answer relies on. Verification is part of the flow, it doesn't interrupt it.
TALIA
AI legal assistant
Version in force for fiscal years ending before 31/12/2022
For taxpayers meeting the conditions of this point b, the applicable tax rate, up to €38,120 of taxable profit per twelve-month period, is set at 15%.(unofficial translation)
04 · Text versions
The right version, always flagged.
An article changed recently? Talia flags it and identifies the version in force for the period your question covers. You work on the applicable text, no nasty surprises.
TALIA
AI legal assistant
2 versions found for this article
2 sources consulted
Applicable period
ApplicableBefore 31/12/2022 — €38,120
Fiscal years ending before that date.
Later version
From 31/12/2022 — €42,500
Loi n° 2022-1726, art. 37.
05 · Reuse
From answer to memo, without a break.
Drop an answer and its sources straight into a note or memo, formatted and ready to add to your file.
TALIA
AI legal assistant
Memo — Reduced CIT rate cap
For fiscal years ending before December 31, 2022, profit taxed at the reduced 15% rate was capped at €38,120 per twelve-month period. Above that, the standard rate applies.
2 sources consulted
Sources
CGI, art. 219, I-b (version as of 31/12/2021)
Sources
BOFiP BOI-IS-LIQ-20
06 · Integration
In service of the firm's workflow.
Talia supports every step, from the first research reflex to the memo delivered to the client, with the same standard throughout.
From the first research reflex to the memo delivered to the client.