Sources/FR/BOFiP
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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.
Status: active
Source
[edit | edit source]| Key | Kind | Origin | Auth | Update |
|---|---|---|---|---|
bofip |
legislation + section | DGFiP open data — bofip.impots.gouv.fr/opendata/ |
none | incremental (stock + flux archives) |
ID format: fr.bofip_{pgp_id.lower()} (content), fr.{node_id.lower()} (structure)
Coverage: 2000–present
Tags
[edit | edit source]Classification
[edit | edit source]| Tag | Values |
|---|---|
type |
guidance (always)
|
Guidance subtypes
[edit | edit source]guidance_subtype |
Source contenu_type |
|---|---|
commentary |
commentaire |
opinion |
avis |
reference_guide |
référentiel |
annex |
autres annexes |
template |
lettre type / modèle |
recommendation |
recommandation |
form |
formulaire |
rate_table |
barème |
map |
cartographie |
Domain-specific
[edit | edit source]| Tag | Notes |
|---|---|
series |
first Dublin Core subject (IR, IS, TVA, BIC, BNC, CF...) |
modification_date |
last modification date |
importance_level |
always high_importance (no per-document grading)
|
Structure
[edit | edit source]PlanClassement produces kind=section with structure_type: "doctrine", forming a hierarchical tree. Content documents are children of these sections.
Edges
[edit | edit source]None.
Limitations
[edit | edit source]- No per-document grade system — all BOFiP has uniform importance
- Opposable to the tax authority, NOT binding on courts
- Structure relies on PlanClassement XML which can be complex