https://wiki.dura-lex.org/index.php?action=history&feed=atom&title=Sources%2FFR%2FBOFiP 2026-04-23T05:45:58Z Revision history for this page on the wiki MediaWiki 1.45.3 https://wiki.dura-lex.org/index.php?title=Sources/FR/BOFiP&diff=26&oldid=prev 2026-04-23T01:55:38Z

<p>Source doc: bofip — tax doctrine (DGFiP) (via create-page on MediaWiki MCP Server)</p> <p><b>New page</b></p><div>Bulletin Officiel des Finances Publiques — tax authority doctrine from the DGFiP. Commentaries, rate tables, recommendations, and reference guides on French tax law. Opposable to the tax authority (taxpayer can rely on it), but NOT binding on courts.<br /> <br /> &#039;&#039;&#039;Status:&#039;&#039;&#039; active<br /> <br /> == Source ==<br /> <br /> {| class=&quot;wikitable&quot;<br /> |-<br /> ! Key !! Kind !! Origin !! Auth !! Update<br /> |-<br /> | &lt;code&gt;bofip&lt;/code&gt; || legislation + section || DGFiP open data — &lt;code&gt;bofip.impots.gouv.fr/opendata/&lt;/code&gt; || none || incremental (stock + flux archives)<br /> |}<br /> <br /> &#039;&#039;&#039;ID format:&#039;&#039;&#039; &lt;code&gt;fr.bofip_{pgp_id.lower()}&lt;/code&gt; (content), &lt;code&gt;fr.{node_id.lower()}&lt;/code&gt; (structure)<br /> <br /> &#039;&#039;&#039;Coverage:&#039;&#039;&#039; 2000–present<br /> <br /> == Tags ==<br /> <br /> === Classification ===<br /> <br /> {| class=&quot;wikitable&quot;<br /> |-<br /> ! Tag !! Values<br /> |-<br /> | &lt;code&gt;type&lt;/code&gt; || &lt;code&gt;guidance&lt;/code&gt; (always)<br /> |}<br /> <br /> === Guidance subtypes ===<br /> <br /> {| class=&quot;wikitable&quot;<br /> |-<br /> ! &lt;code&gt;guidance_subtype&lt;/code&gt; !! Source contenu_type<br /> |-<br /> | &lt;code&gt;commentary&lt;/code&gt; || commentaire<br /> |-<br /> | &lt;code&gt;opinion&lt;/code&gt; || avis<br /> |-<br /> | &lt;code&gt;reference_guide&lt;/code&gt; || référentiel<br /> |-<br /> | &lt;code&gt;annex&lt;/code&gt; || autres annexes<br /> |-<br /> | &lt;code&gt;template&lt;/code&gt; || lettre type / modèle<br /> |-<br /> | &lt;code&gt;recommendation&lt;/code&gt; || recommandation<br /> |-<br /> | &lt;code&gt;form&lt;/code&gt; || formulaire<br /> |-<br /> | &lt;code&gt;rate_table&lt;/code&gt; || barème<br /> |-<br /> | &lt;code&gt;map&lt;/code&gt; || cartographie<br /> |}<br /> <br /> === Domain-specific ===<br /> <br /> {| class=&quot;wikitable&quot;<br /> |-<br /> ! Tag !! Notes<br /> |-<br /> | &lt;code&gt;series&lt;/code&gt; || first Dublin Core subject (IR, IS, TVA, BIC, BNC, CF...)<br /> |-<br /> | &lt;code&gt;modification_date&lt;/code&gt; || last modification date<br /> |-<br /> | &lt;code&gt;importance_level&lt;/code&gt; || always &lt;code&gt;high_importance&lt;/code&gt; (no per-document grading)<br /> |}<br /> <br /> === Structure ===<br /> <br /> PlanClassement produces kind=&lt;code&gt;section&lt;/code&gt; with &lt;code&gt;structure_type: &quot;doctrine&quot;&lt;/code&gt;, forming a hierarchical tree. Content documents are children of these sections.<br /> <br /> == Edges ==<br /> <br /> None.<br /> <br /> == Limitations ==<br /> <br /> * No per-document grade system — all BOFiP has uniform importance<br /> * Opposable to the tax authority, NOT binding on courts<br /> * Structure relies on PlanClassement XML which can be complex<br /> <br /> [[Category:Sources]][[Category:FR]]</div>

Nicolas