French Tax Law

Mon, 06 Jul 2026 00:00:00 +0000

Sources of French Tax Law

French tax law (droit fiscal) is codified in the General Tax Code (Code général des impôts, CGI) and the Book of Tax Procedures (Livre des procédures fiscales, LPF). The constitutional framework includes Article 13 of the Declaration of the Rights of Man and of the Citizen (1789), enshrining the principle of equality before taxation (égalité devant l’impôt) and the requirement that taxation be consented by representatives of the people. The annual Finance Law (Loi de finances) adopts the Budget and amends tax provisions. The Constitutional Council (Conseil constitutionnel) exercises review over tax legislation for conformity with constitutional principles. Tax disputes are adjudicated by the administrative courts (tribunaux administratifs, cours administratives d’appel, Conseil d’État) for direct taxes and the judicial courts (tribunaux judiciaires, cours d’appel, Cour de cassation) for indirect taxes and enforcement matters. The Direction Générale des Finances Publiques (DGFiP) administers tax collection and audits.

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French Tax Law

Sources of French Tax Law