www.cms-lawnow.com/ealerts/2018/01/bitcoin-taxation-in-france
www.droit-technologie.org/actualites/bitcoins-soumis-a-limpot/
Update:
larevue.squirepattonboggs.com/Taxation-of-gains-from-bitcoin-transfers_a3306.html
www.august-debouzy.com/fr/blog/1187-bitcoin-et-autres-cryptomonnaies-le-casse-tete-de-limposition
goo.gl/9VDXMx
CMS Expert Guide on Taxation of Crypto-Assets (Crypto Tax)
www.jurisconsul.com/post/analysis-of-crypto-taxation-france-belgium-and-luxembourg#page=1