La mise en œuvre du droit à l’erreur par la direction générale des finances publiques

This report examines how the French General Directorate of Public Finances (DGFiP) implements the 'right to make a mistake.' This principle allows taxpayers to correct honest errors in their filings without facing immediate penalties, aiming to foster a more trusting relationship between citizens and the tax administration. This procedure primarily affects individual and corporate taxpayers in France. It shifts the focus from automatic punishment to corrective guidance for first-time, non-fraudulent mistakes.