Le système fiscal français

The author presents the French tax system in broad terms, with its historical and political sources and its administrative structure. He also presents the practical aspects relating to the French tax system, the personal and corporate income tax regimes, and the VAT system. Further, he provides a short description of the gift and inheritance tax regime and of the net wealth tax. Finally, he gives a brief overview of the local taxes existing in France. The last chapter describes the rules applicable in court with respect to tax matters.