Key Benefits:
Minister of Budget, Public Accounts and Public Service,
In light of amended Act No. 83-634 of 13 July 1983 on the rights and obligations of civil servants, together with amended Act No. 84-16 of 11 January 1984 on statutory provisions relating to the public service of the State;
In view of the amended Decree No. 95-866 of 2 August 1995 establishing the special status of class personnel A deconcentrated services of the General Directorate of Taxes;
In view of the amended decision of 13 October 1995 setting the conditions for the organization of competitive examinations and examinations in the deconcentrated services of the General Directorate of Taxes,
Stop it!
The external and internal examinations for the recruitment of student inspectors of the decuncted services of the General Directorate of Taxes provided for in Article 8 of the above-mentioned Decree of 2 August 1995 include the following written examinations of eligibility and admission examinations:
I. External competition
1. Written proof of eligibility
Test number 1 (duration: 4 hours); coefficient 5):
Drafting a summary note from a dossier on economic, financial and social issues.
Test 2 (duration: 3 hours); coefficient 5):
Test for candidate choice on one of the following:
(a) Constitutional and administrative law;
(b) Civil law;
(c) Business law;
(d) Community institutions, law and policies;
(e) Public finance and management;
For the above options, the test consists of a composition on a given subject and/or a commentary of one or more texts;
(f) Econometrics and statistics: one or more problems.
Test number 3 (duration: 3 hours); coefficient 5):
Test for candidate choice on one of the following:
(a) Economic analysis: composition on a given subject and/or commentary on one or more texts;
(b) Accounting management and financial analysis;
(c) Mathematics: one or more problems.
2. Intake test
Test number 1 (duration: 30 minutes); coefficient 9):
Interview to assess the candidate's motivation and ability to perform inspector functions. The interview includes a presentation by the candidate of his course. The candidate will provide a presentation form of the application.
Test 2 (preparation: 20 minutes; duration: 20 minutes; coefficient: 4):
Oral test for the candidate's choice on one of the non-selected materials in the written eligibility test 2 or 3.
Test number 3 (duration: 2 hours); coefficient 2)
Written proof consisting in the translation without a dictionary of a document written in one of the following languages: German, English, Spanish or Italian.
II. - Internal competition
1. Written proof of eligibility
Test number 1 (duration: 4 hours); coefficient 5):
Drafting a summary note from a dossier on economic, financial and social issues.
Test 2 (duration: 3 hours); coefficient 5):
Test for candidate choice on one of the following options:
(a) Heritage Tax and Registration;
(b) Personal taxation;
(c) Professional taxation;
(d) Management and recovery of professional taxes;
(e) Land advertising;
(f) Cadastre;
For the above options, the test consists of the processing of one or more files that may include the resolution of one or more cases.
(g) One or more practical accounting management cases and financial analysis.
2. Intake test
Oral Test No. 1 (duration: 30 minutes); coefficient 7):
Interview on the candidate's professional experience and ability to perform inspector functions. The interview includes a presentation by the candidate of his previous career path. The candidate will provide a descriptive record of his or her professional experience.
Oral test 2 (preparation: 20 minutes; duration: 20 minutes; coefficient 3)
Two options to choose the candidate:
(a) Resolution of one or more practical cases involving one of the options a to f of the written eligibility test no. 2 other than that in which the candidate has already composed under this written test;
(b) Questions on public finance and management.
Optional written test (duration: 2 hours; coefficient 2)
Translation without a dictionary of a document written in one of the following languages: German, English, Spanish or Italian.
Candidates express the options chosen for the competition eligibility and admission examinations from the registration to the competition.
For the internal competition, candidates also indicate whether they wish to participate in the optional test and the chosen language.
These choices can no longer be changed after the registration closing date.
Each of the tests is rated from 0 to 20. This note is multiplied by the coefficient: corresponding to the preceding articles. The sum of the outputs thus obtained forms the total of the candidate's points.
With respect to the optional admission test, only the points obtained above 10 of 20.
Except for the admission test No. 3 of the external contest, any rating less than 5 of 20 to the mandatory tests, before applying the coefficients, is eliminated.
If more than one candidate has the same number of points, the priority is given to the one who has obtained the best grade in the Eligibility Test No. 1 and, in the event of a grade equal to that test, to the one who has obtained the best grade in the Oral Intake Test No. 1 and, in the event of a new equality, to the person who has obtained the best grade in the Eligibility Test No. 2.
The program of options a, b, c, d, e and f of the Eligibility Test 2 and options a, b and c of the Eligibility Test 3 of the external contest, and consequently the program of the oral admission test 2 of the external contest, as well as the program of options a, b, c, d, e, f and g of the Internal Admission Test 2 of the Oral and Eligibility Contest
The provisions of the Decree of 22 January 1996 setting out the nature and program of the examinations for the recruitment of student inspectors of the 10-centered services of the General Directorate of Taxes are repealed from the recruitments carried out under the year 2009.
The provisions of this Order shall be effective for the competitions made under the year 2009.
The Chief Tax Officer is responsible for the execution of this Order, which will be published in the Official Journal of the French Republic.
A N N E X E
EXTERNAL CONCOURS
Written Eligibility Test 2
Oral admission test No. 2
Constitutional and administrative law
I. General Theory of French Public Law
A. - Sources of French public law:
- the Constitution and the constitutional bloc;
- treaties and other sources of international, community and European law;
- the implications of international law, community law and European law on French public law;
- the law and the principle of legality;
- regulatory authority;
- Constitutional and administrative jurisprudence.
B. Jurisdictional organization:
- the Constitutional Council;
- the principle of separation of administrative and judicial authorities;
- the conflicts of attribution and the resolution of the difficulties of competence;
- the organization and competence of the administrative jurisdiction;
- appeals to administrative courts;
- the application of international law and community law by the French judge.
II. Constitutional law and political institutions
A. Constitutional theory:
- the state;
- the concept of constitution;
- separation of powers;
- sovereignty and its modes of expression;
- voting modes.
B. - The French political regime:
The political regime derived from the Constitution of 4 October 1958.
III. Administrative and administrative law
A. - Structures and operation of the administration:
- central administrations;
- independent administrative authorities;
- the decent administration;
- decentralization and territorial authorities;
- persons of public law and private law bodies;
- public institutions and public interest groups;
- the relations of administration with users and citizens.
B. - The action of the administration:
- public service;
- the administrative police;
- unilateral administrative acts and administrative contracts;
- the regime of goods: public domain and private domain, public works, expropriation because of public utility;
- the responsibility of the public power and its agents.
C. - Public service:
General problems of the civil service: status, recruitment, obligations and rights of civil servants.
Civil law
Introduction to civil law (sources, jurisdictions).
I. - People
The name.
Home.
Nationality.
Legal capacity.
II. - The family.
Marriage and matrimonial regimes.
The release and dissolution of the matrimonial bond.
III. - Basic real rights
The right to property.
Dismemberments of property rights.
Collective ownership (indivision and co-ownership).
The property of intangible furniture.
Possession.
IV. - Obligations
Sources of obligations: contracts, offences and quasi-delits (civil liability), quasi-contracts.
The bond regime: terms, effects, transmission, extinction.
Business law
Introduction to the study of commercial law: definition, object, sources.
I. - Commercial activity
A. - Trade actors:
- merchants: the concept of a trade act, the legal regime of trade acts, access to the trade profession, the legal, accounting, fiscal and social status of merchants, the situation of trading spouses;
- non-commerçants: craftsmen, liberal professions.
B. - Organization of commercial activity:
- professional and administrative institutions: consular bodies, regulated professions;
- commercial justice: consular justice, arbitral justice.
C. - The principle of freedom of trade and industry and its limitations:
- rules guaranteeing the effectiveness of the principle: fair competition, prohibited competition practices, competition controls and sanctions, community and international law;
- the limits to the principle: the limits to the freedom to undertake, the grounds for police (security, safety, tranquillity, public health), the reasons for good management of the public domain, the limits to free competition, local public interventionism, public aids, contractual limits (non-concurrence loops).
II. - The commercial enterprise
A. - Main forms of societies:
- companies of persons: companies in participation, societies in collective name, civil societies;
- capital companies: limited liability companies, anonymous companies, simplified stock companies, European companies;
- groups of companies: group structures, restructuring techniques.
B. General rules of corporate law:
- the company contract: contributions, vocation to profits and losses, affectio societatis;
- the moral personality of societies: attributes, constitution, operation, dissolution;
- the status of the partner: commitments of the partner, exclusion, assignment of social rights, assignment of control, participation in social life, right to vote.
C. - Company assets:
- the trade fund: the concept of trade funds, transactions on the trade fund, the right to lease, security rights (cautionment, first-time guarantee, pledge, mortgages);
- the commercial lease;
- intellectual property rights: industrial property, literary and artistic property.
D. - Company contracts:
- special contract law: purchase, sale, mandate, loan, insurance, international contracts, concession and franchise;
- distribution networks: exclusivity contracts, selective distribution contracts;
- subcontracting.
E. - Corporate finances:
- financial instruments: bank transactions, stock exchanges and securities;
- payment instruments: cheque and payment card, trade effects.
F. - The company's difficulties:
- the extrajudicial treatment of the company's difficulties: the prevention of difficulties, the warning procedure, the safeguard procedure, the amicable recovery;
- judicial recovery and liquidation, personal bankruptcy: the opening of the proceedings, the period of observation, the final phase, personal bankruptcy.
Community institutions, law and policies
I. - Community Europe
The status: the creation of the Communities, the accession to the Communities, the legal personality of the Communities.
Community skills and relationships between national and community competences.
Institutions, financial bodies and advisory bodies of the European Union.
The financial resources of the European Union and their allocation.
The external relations of the Communities (communities and third States, communities and international organizations).
II. - Community law
The sources of community law (treatises, derived community law, the right from outside commitments of the Communities, complementary sources, unwritten sources).
The characteristics of community law (immediate applicability in the legal order of the Member States, direct applicability, the primacy of community law).
Implementation of community law.
III. - Community justice
The general characteristics of the judicial system of the Communities (the Court of Justice of the Communities and the Court of First Instance).
Legal remedies.
Judicial cooperation in the Communities (cooperation between the Court of Justice and national courts, cooperation between jurisdictions and member States).
IV. - European Union policies
Macroeconomic policies: currency, competition, trade, consumption, free movement, Lisbon strategy.
Sectoral policies: agriculture, fishing, industry and research.
The policies of the Territories: regional development, transport, international cooperation.
Finance and Public Management
I. - The global approach to public finances
A. - Political and economic theories:
- mandatory sampling;
- consent to the tax;
- public expenditure.
B. - The main principles:
- budgetary principles: annuality, unity, speciality, universality, sincerity;
- tax principles: the legality of tax, equality and tax, the need for tax;
- basic principles of public accounting: ordering and accounting, liability, cash unit.
C. - Revenue concepts:
- categories of public revenues;
- mandatory sampling;
- tax classifications, types of taxation;
- tax expenditures.
D. - Public debt:
- definition, structure, evolution;
- management and funding.
E. - Public finance processes and actors:
- Financial administrations;
- managers, directors and accountants;
- organizations and systems for the control of public finances;
- tax administration: service to the taxpayer, management of educational systems, payment methods, recovery, tax control, litigation.
F. - Public finance:
- economic impact of mandatory collection, expenditure and public debt;
- the contributions of the European Union to the overall management of public finances;
- the consolidated approach to state finances, local finances and social finances;
- mastery of public expenditure;
- evaluation of public policies.
II. - State finances
A. Financial laws:
- principles and architecture of the organic law of 1 August 2001;
- categories of financial laws;
- content and structure of financial laws;
- preparation, examination and voting of draft financial laws;
- implementation and amendment of financial laws.
B. - State resources:
- tax resources;
- heritage and diverse resources;
- the management and financing of State debt.
C. - State expenditure:
- the budget nomenclature by destination (missions, programmes, actions) and by nature (titles);
- the supplementary budgets and special accounts;
- the scope of budgetary authorization: asymmetrical globalization and fungibility, commitment authorizations, payment credits, employment ceilings;
- justification of credits and expenses to the first euro;
- the different categories of expenditure and their evolution.
D. Operational budget management:
- programme managers, management dialogue and programme operational budgets;
- performance management: strategy, objectives, indicators;
- annual projects and performance reports;
- process of execution of expenses.
E. - State accounts:
- budgetary accounting;
- General accounting;
- cost analysis;
- State heritage (composition, valuation).
F. - Internal and external controls of State finances:
- administrative controls: public accountants, audit and control bodies, general financial inspection;
- the Court of Auditors (missions, organization, operation) and the Court of Budgetary and Financial Discipline.
G. - State operators:
- budget;
- Accounting;
- tutoring and driving.
III. - Local finances
A. - Administrative, financial and accounting organization of local authorities and local public institutions.
B. - Territorial authorities ' resources and expenses:
- the expenses of the different categories of territorial authorities: structure and evolution;
- tax and other resources of different categories of territorial authorities;
- State transfers: origin, structure, evolution and issues;
- borrowing and cash management.
C. - Voting and Budget Enforcement Procedures:
- the budget of local authorities and local public institutions: principles, preparation, execution;
- mandatory expenses and balance rule.
D. The accounting, financial and fiscal situation of territorial authorities:
- accounting;
- financial analysis, consolidation of accounts.
E. - Local financial control:
- budgetary control;
- the role of public accountants;
- the Regional Boards of Auditors: missions, organization, operation.
F. - Major local financial issues:
- the distribution of resources and expenses between different levels of public administration;
- the principle of financial autonomy and the financial relations between the State and the territorial authorities;
- the equalization, vertical and horizontal;
- the financial issues of the development of intercommunity;
- the choice of ways of financing local services and investments;
- the economic interventions of the local authorities.
IV. - Social finances
A. - The place of social spending in all public spending:
- the different categories of social expenditure and their evolution: sickness, retirement, social assistance and family benefits, employment;
- the development of social transfers: dynamics and financial issues;
- actors, agencies and administrations in charge of social finances.
B. The various modalities of expenditure control.
V. - The finances of the European Union
The budget, structure and financial instruments of the European Union.
Financial relations between the Member States and the European Union budget.
Econometrics and statistics
I. - Statistics
Preliminary entries
1. Enumeration: permutation, arrangement, combination, injective application, surjective and bijective.
2. Probability:
Probability space:
You can see the table in the OJ
n° 264 of 14/11/2007 text number 22
- Usual discrete laws (Bergarian law, binomial law, geometric law, hypergeometric law, fish law...), classical continuous laws (uniform law, exponential law, Cauchy law, Gauss law, Pareto law, X2 law "khi-two"...);
- independence, conditional probability, Bayes formula;
- random variable, hope, variance, covariance, convergence, convergence in probability, convergence in law, law of large numbers, theorem of the central limit.
Descriptive statistics
1. Population, individual, sample observed.
2. Character, qualitative or quantitative.
3. Statistical series associated with a sample.
4. Description of a statistical series: staffing, frequencies, cumulative frequencies.
5. Graphic representations: stick diagram, histogram, circular diagram, radar, cumulative frequency diagram, triangular chart, logarithmic or semi-logarithmic chart.
6. Position characteristics: fashion, medium, median, quartiles, deciles, quantiles, modal class, middle class, median class.
7. Dispersal characteristics: extent, variance, standard deviation, interquantile distances.
Sampling
1. Sample character values, sample distribution, type error.
2. Large samples, comparison of large samples.
3. Two variables sample, cofluctuation.
Inferential or (inductive) statistics
You can see the table in the OJ
n° 264 of 14/11/2007 text number 22
II. - Econometrics
Basic econometrics
1. Role of econometry.
2. Notion of econometric models (definition, construction).
3. Statistical induction (classical and Bayesian principles, probability and function of likelihood).
4. Correlation theory (definition, measurement and coefficient limit: correlation).
Simple linear regression model
1. Hypothesis of the model.
2. Estimater of ordinary squares.
3. Statistical tests.
4. Predictions.
Multiple linear regression model
1. Hypothesis of the model.
2. Estimater of ordinary squares.
3. Other estimation methods: maximum likelihood, less generalized squares, instrumental variables.
4. Analysis of variance.
5. Statistical tests.
6. Use of indicator variables in the model.
7. Predictions.
Non-linear models
1. Linearization of non-linear models.
2. The diffusion models.
3. Estimate methods.
Written Eligibility Test No. 3
Oral admission test No. 2
Economic analysis
The great economic theories.
The new economic theories (contract theory, transaction cost savings, game theory).
The market, the circuit analysis.
Companies, production, investment.
Households, income, consumption, savings.
Economic growth, crisis, distribution of the fruits of growth.
Work, unemployment, employment policy.
Prices, inflation, price policy.
State intervention in the economy.
Budgetary and tax policy, mandatory levies.
Currency, economic financing, monetary policy.
Industrial policy, supply policy.
Foreign trade, international trade.
International financing, the international monetary system, the foreign exchange market, foreign exchange policy.
Regional economic spaces, the European Economic and Monetary Union.
Development, development economies.
Accounting management and financial analysis
I. General accounting
A. General:
- the subject matter of accounting;
- accounting principles;
- the sources of accounting law and IFRS accounting standards.
B. - Maintenance, structure and operation of accounts:
- organization of accounting (accounts and the concept of an accounting plan, accounting in part double, accounting books and keeping, centralizing system);
- account plan (booking framework, accounting classification, account operation).
C. - Business activity:
- products and operating claims;
- charges and operating debts;
- VAT;
- financial transactions;
- out-of-exploitation and exceptional operations;
- cash and reconciliation;
- stocks.
D. Investments:
- general accounting rules for assets and liabilities;
- acquisitions and transfers of capital;
- financing investments.
E. - Inventory work:
- object of the inventory and modalities of implementation;
- general rules for the valuation of assets, liabilities and stocks;
- annual adjustments to expenses, products and stocks;
- depreciation;
- provisions and depreciations.
F. - Specific operations:
- the determination and allocation of the result;
- accounting of corporate tax;
- capital increases.
G. - Synthesis documents:
- rules for the preparation and presentation of summary documents;
- the result account, the balance sheet, the schedule.
H. - Management accounting:
- the different types of costs (purchase, production, distribution, returns);
- the different load categories (fixes, variables);
- the threshold of profitability;
- the rational imputation of fixed loads;
- the marginal cost.
II - Financial management
A. - Management balances, self-financing capacity and management ratios.
B. - Retrospective analysis of accounts:
- the tables of the flow of funds;
- cash flow tables.
C. - Forecasting:
- the funding plan;
- the cash plan.
Mathematics
I. - Algebra and geometry
The mathematical reasoning (logical).
Ensemblist language and/or negation; Morgan's laws; involvement, mutual involvement, control. Breaking by the absurd. Raise by recurrence. Quantifiers.
Arithmetic of Z. Divisibility and congruence. Theorems of Bézout and Gauss. PGCD and PPCM. The first numbers. Decomposition in first numbers. Fermat's little theorem. Rational and irrational numbers. Complex numbers. Definition, real and imaginary parts, module.
Functions of C in C: the complex exponential, formula of Moivre. Racines of a second degree equation. Unit roots. Geometric aspects. Group of roots of unity.
Geometry of plan and space. Scalar and vector product. Polar, cylindrical and spherical coordinates. Determining vectors in dimensions 2 and 3, geometric interpretation, link to mixed product. Equations of right and planes, intersections of planes.
II. - Analysis
Functions. Image and graph. Direct and reciprocal image of a set. Illustration for the functions of a real value variable in R and R2, R3 (curves) as well as for the functions of a R2, R3 domain in R (surfaces and level lines). Graphic representations in these cases.
Actual function of a real variable. Reciprocal function of an injective function: domain (or set) of definition, image. Graph of reciprocal function f1.
Limits I: finite limit of one function in one point. Basic properties : f + g, fg, f/g, gf. Passage to the limit in the inequalities and theorem of the gendarmes. Limit infinite. Suite limits, basic properties as above. Derived from a real function of a real variable. Right.
Derived from the sum, produced, composed, inverse. Minima and maxima (locaux), the derivative in these points cancels. Rolle theorems and finished increments. Link between monotony and the sign of derivative.
Library of usual functions: functions powers, trigonometric functions, exp, ln, arcsin, arccos, arctan, sinh, cosh, tanh, argcosh, argsinh, argtanh, etc., their graph and derivative. Comparative growth.
Riemann's head. Definition of the integer via the sums of Riemann for continuous functions. Basic properties: relationship of Chasles, linearity, triangular inequality.
Applications to define the length of a curve, the work carried out by force, the area of a revolution surface.
Theorem of Newton-Leibniz (or fundamental theorem of complete calculation).
Calculation of integers via primitives with applications. Partial integration and change of variables.
III. - Analysis and algebra elements
Suites. Theorems on growing suites, adjacent suites. Application to convergence of positive series and decimal representation of rational and irrational. Recurrent suites: graphic representation, convergence study.
Taylor's theorems and apps. Local study of a function, limited developments. Applications.
Differential equations. First order linear and separate variables.
Linear of the second order with coefficients: constant, homogeneous and inhomogeneous.
Polynomers Bézout, Gauss of Alembert. Inductible polynomials, factoring on Q, R, C, roots.
Cardinal of a finished set. Cardinal of the union and the Cartesian product.
Counts. Pascal's Triangle.
Groups. Notion of composition law on a set: commutativity, associativity, distributivity, neutral element, inverse and group definition.
Simple examples and elementary study of the symmetrical group. Ring and body definition (commutatives!): simple examples (N, Q, R, C, Z/nZ, Z/pZ).
IV. - Linear and linear algebra
Resolution of linear and linear systems.
Solutions space. Pivot method. A system bar. Conditions of compatibility, resolution. Applications: a passage from a Cartesian equation, from a vector subspace of a dimension space n (n = 3, 4 in practice) to a parametric representation, and vice versa.
Linear applications. Definition and examples (projections, rotations, symmetries, homotheties, dimension 2 and 3). Matrix of a linear application.
Number and image of a linear application. Theorem of dimension. Kernel and image calculations. Change of bases.
Algebra matrices. Determinants.
Criteria for reversibility of a linear application. Application of the last two sections: search for clean values and subspaces in simple cases (diagonalization of symmetrical matrices).
V. - Differential calculation elements
Functions of several variables. Graphic representation in simple cases: lines or level surfaces, vector fields.
Limits in one point and continuity of a function of several variables.
Differential calculation in dimension space n. First order partial derivatives and directional derivatives. Differential and Jacobian matrix. Finished growth. Continuously derivable functions.
Partial derivatives of composite functions. Multiple integrales (double and triple). Construction sketch of Riemann's integral. Basic properties of the integral. Double and triple integrales on elementary compacts compared to one or two variables.
Fubini. Integration into polar coordinates, cylindrical, spherical.
Level surfaces, gradient, traffic, flux, divergence. Theorem of Green-Riemann. Gauss-Ostrogradski's Theorem.
VI. - Applied Mathematics
Series: digital series; entire series; Fourier series.
Probability: independence; discrete random variables, classical laws; random vectors, covariance; Low law of large numbers.
Done in Paris, October 25, 2007.
For the Minister and by delegation:
Deputy Director of Human Resources
to the General Directorate of Taxes,
O. Sivieude
Deputy Director of Interdepartmental Policy
to the General Management of the Administration
and the Public Service,
G. Parmentier
