The French tax administration (DGFiP) has launched a new "RES - Rescrits" series within its BOFiP-Impôts database to publish anonymised versions of general-scope tax rulings, effective June 2018.
BOFiP-Impôts serves as the unified and consolidated documentary base containing all commentary on tax legislation published by the Direction générale des Finances publiques. The new series specifically focuses on tax rulings that have general application, making them available in anonymised form to provide broader guidance to taxpayers and practitioners.
Taxpayers and tax professionals can access the anonymised tax rulings published each month through the impots.gouv.fr homepage, navigating to the "A savoir" section, then "Les rescrits", followed by "Documentation utile" and finally "BOFiP-Impôts : les derniers rescrits publiés".
This development enhances transparency in French tax administration by making previously private rulings available for public consultation, allowing practitioners to better understand the tax authority's interpretation and application of tax law in specific circumstances.
