# BeaverCheck Audit Report — https://www.impots.gouv.fr

**Date:** April 7, 2026  
**URL:** https://www.impots.gouv.fr  
**Overall Grade:** C (79/100)  
**Report:** https://beavercheck.com/results/8b0be322-0691-9e75-3529-f7026a7f5e76

## Top Findings

1. **[CRITICAL]** 'unsafe-eval' found in script source — Security > Content Security Policy
2. **[CRITICAL]** 'unsafe-inline' found in script source — Security > Content Security Policy
3. **[CRITICAL]** 1 image-only link(s) without alt text — Accessibility > Link & Button Quality
4. **[WARNING]** Cross-Origin-Embedder-Policy header is missing — Security > Security Headers
5. **[WARNING]** Cross-Origin-Opener-Policy header is missing — Security > Security Headers

---

## Lighthouse Scores

| Category | Score |
|----------|-------|
| Performance | 79 |
| Accessibility | 100 |
| Best Practices | 100 |
| SEO | 92 |

---

## Security

### Security Headers (C — 55/100)

*5 of 10 headers properly configured*

- **[PASS]** Strict-Transport-Security is properly configured (consider adding preload)
- **[WARNING]** X-Content-Type-Options header is missing — This header prevents MIME-type sniffing, which can lead to XSS attacks. Set it to 'nosniff'.
- **[PASS]** X-Frame-Options is properly configured
- **[WARNING]** Referrer-Policy header is missing — Controls how much referrer information is sent with requests. Set to 'strict-origin-when-cross-origin' or stricter.
- **[WARNING]** Permissions-Policy header is missing — Controls which browser features (camera, microphone, geolocation) are allowed. Set it to restrict unused features.
- **[PASS]** Content-Security-Policy is present
- **[WARNING]** Cross-Origin-Opener-Policy header is missing — COOP isolates your browsing context, preventing cross-origin side-channel attacks. Set to 'same-origin'.
- **[WARNING]** Cross-Origin-Embedder-Policy header is missing — COEP prevents loading cross-origin resources without explicit permission. Required for SharedArrayBuffer and high-resolution timers.
- **[PASS]** X-Powered-By header is not present
- **[PASS]** Server header is not present

### Content Security Policy (F — 30/100)

*3 of 10 CSP checks passed*

- **[INFO]** Raw CSP policy
- **[WARNING]** default-src directive is missing — default-src provides a fallback for other directives. Set it to restrict default resource loading.
- **[CRITICAL]** 'unsafe-inline' found in script source — 'unsafe-inline' allows inline <script> tags, defeating CSP against XSS. Remove it and use nonces or hashes instead.
- **[CRITICAL]** 'unsafe-eval' found in script source — 'unsafe-eval' allows eval() and similar functions, enabling code injection. Remove it.
- **[PASS]** No wildcard in script source
- **[PASS]** object-src falls back to default-src
- **[WARNING]** base-uri directive is missing — Without base-uri, attackers can inject a <base> tag to hijack relative URLs. Set it to 'self' or 'none'.
- **[PASS]** frame-ancestors directive is set
- **[WARNING]** form-action directive is missing — form-action restricts where forms can submit data, preventing form hijacking.
- **[INFO]** upgrade-insecure-requests is not set — This directive upgrades HTTP resources to HTTPS automatically, preventing mixed content.

### TLS & Certificates (A+ — 100/100)

*TLS 1.3, 7 checks passed*

- **[PASS]** TLS 1.3 is used
- **[PASS]** Strong cipher suite is used
- **[INFO]** HTTP/2 is not negotiated — HTTP/2 provides multiplexing and header compression for better performance.
- **[PASS]** Certificate is valid (expires in 179 days)
- **[PASS]** Certificate chain has 3 certificates
- **[PASS]** Certificate uses modern signature algorithm
- **[PASS]** Certificate covers 2 domain(s)
- **[PASS]** Certificate is issued by a trusted CA

### Cookie Security (A+ — 100/100)

*No cookies set — no cookie security risks*

- **[PASS]** No cookies set — no cookie security risks

---

## Advanced Security

### Subresource Integrity (F — 20/100)

*0 of 1 external resources have SRI*

- **[WARNING]** External script from bmly.impots.gouv.fr lacks integrity attribute — Without SRI, if this CDN is compromised, attackers could inject malicious code.

### JS Library Vulnerabilities (A+ — 100/100)

*No known vulnerabilities*

- **[PASS]** No known JavaScript library vulnerabilities detected

### Information Leakage (A+ — 100/100)

*No exposures*

- **[PASS]** security.txt is present — good practice
- **[PASS]** No sensitive files exposed

### Email Security (F — 30/100)

*No DMARC*

- **[WARNING]** No DMARC record found — Without DMARC, email receivers have no policy for handling authentication failures.

### Permissions-Policy (D — 40/100)

*No header set*

- **[WARNING]** No Permissions-Policy header — Consider adding a Permissions-Policy header to restrict browser feature access from embedded content.

### CORS Configuration (B — 80/100)

*No CORS headers*

- **[PASS]** No CORS headers present — secure default

---

## Performance

### Page Weight Budget (B — 84/100)

*1.1 MB transferred, 53 requests*

- **[PASS]** Page weighs 2.5 MB (1.1 MB transferred)
- **[INFO]** 53 HTTP requests
- **[INFO]** Estimated 0.22 g CO2 per page load

### Third-Party Impact (A+ — 100/100)

*1% third-party, 0 ms blocking*

- **[INFO]** Third-party code accounts for 1% of page weight (14.1 KiB of 1.1 MiB)
- **[PASS]** Third-party blocking time is low (0 ms)

### Text Compression (A+ — 100/100)

*All text resources are compressed*

- **[PASS]** All text resources are compressed

### Image Optimization (C — 60/100)

*32 images, 0 KB saveable*

- **[WARNING]** https://www.impots.gouv.fr/sites/default/files/med... is missing width/height — may cause layout shift — Set explicit width and height to prevent CLS.
- **[WARNING]** https://www.impots.gouv.fr/sites/default/files/med... is missing width/height — may cause layout shift — Set explicit width and height to prevent CLS.
- **[WARNING]** https://www.impots.gouv.fr/sites/default/files/med... is missing width/height — may cause layout shift — Set explicit width and height to prevent CLS.
- **[WARNING]** https://www.impots.gouv.fr/www2/code_cabcom/css/ps... is missing width/height — may cause layout shift — Set explicit width and height to prevent CLS.

### JS Execution Cost (D — 40/100)

*2086ms total JS execution*

- **[WARNING]** https://www.impots.gouv.fr/accueil: 862ms CPU time
- **[WARNING]** Unattributable: 531ms CPU time
- **[WARNING]** https://www.impots.gouv.fr/libraries/dsfr/dist/dsf...: 513ms CPU time
- **[INFO]** https://www.impots.gouv.fr/sites/default/files/js/...: 114ms CPU time
- **[INFO]** https://www.impots.gouv.fr/sites/default/files/css...: 66ms CPU time
- **[INFO]** Third-party scripts: 531ms (25% of total)

### Font Loading (A+ — 100/100)

*4 fonts (169 KB)*

- **[INFO]** 4 font(s) use font-display: swap (FOUT risk but functional)

### JS Bundles (A — 90/100)

*6 scripts, 48 KB unused*

- **[WARNING]** https://www.impots.gouv.fr/sites/default/files/js/...: 25 KB unused (82%) — Consider code splitting or tree shaking to reduce unused code.
- **[WARNING]** https://www.impots.gouv.fr/libraries/dsfr/dist/dsf...: 23 KB unused (50%) — Consider code splitting or tree shaking to reduce unused code.
- **[WARNING]** https://www.impots.gouv.fr/libraries/dsfr/dist/dsf...: unminified — 10 KB could be saved
- **[INFO]** Total unused JavaScript: 48 KB

### Resource Caching (A+ — 100/100)

*All resources properly cached*

- **[PASS]** No caching issues found

### Critical Rendering Path (A+ — 100/100)

*No render-blocking resources*

- **[PASS]** No render-blocking resources detected

### Resource Hints (A+ — 100/100)

*No optimization needed*

- **[PASS]** No resource hint issues

### Render-Blocking Resources (A+ — 100/100)

*No render-blocking resources detected*

- **[PASS]** No render-blocking resources detected in <head>

### Third-Party Resources (A+ — 100/100)

*No third-party resources detected*


---

## Content Quality

### Links (D — 69/100)

*117 links checked, 109 healthy, 5 broken*

- **[CRITICAL]** 109 of 117 links are healthy
- **[CRITICAL]** Broken link: https://www.impots.gouv.fr/lien-httpstimbresimpotsgouvfr — Found in <a href>. Returns HTTP 403.
- **[INFO]** Long redirect chain: http://www.facebook.com/pages/Direction-g%C3%A9... (3 hops)
- **[CRITICAL]** Broken link: https://www.instagram.com/financespubliquesfr — Found in <a href>. Returns HTTP 429.
- **[INFO]** Long redirect chain: https://timbres.impots.gouv.fr/ (5 hops)
- **[CRITICAL]** Broken link: https://cessions.immobilier-etat.gouv.fr/ — Found in <a href>. Get "https://cessions.immobilier-etat.gouv.fr/": tls: failed to verify certificate: x509: certificate signed by unknown authority
- **[CRITICAL]** Broken link: https://locations.immobilier-etat.gouv.fr/ — Found in <a href>. Get "https://locations.immobilier-etat.gouv.fr/": tls: failed to verify certificate: x509: certificate signed by unknown authority
- **[CRITICAL]** Broken link: https://encheres-domaine.gouv.fr — Found in <a href>. Get "https://encheres-domaine.gouv.fr": tls: failed to verify certificate: x509: certificate signed by unknown authority
- **[INFO]** Long redirect chain: https://timbres.impots.gouv.fr/pages/achat/rede... (5 hops)

### Mixed Content (A+ — 100/100)

*No mixed content detected — all resources use HTTPS.*

- **[PASS]** No mixed content detected — all resources use HTTPS

### Open Graph (C — 70/100)

*Open Graph tags are partially configured — some improvements recommended.*

- **[WARNING]** Missing og:description — The og:description tag controls the description in social sharing previews.
- **[WARNING]** Missing og:image — The og:image tag provides a preview image for social sharing.
- **[INFO]** og:title is short (22 characters) — Ideal length is 25–60 characters for social sharing previews.

### Structured Data (C — 40/100)

*No structured data (JSON-LD) found.*

- **[INFO]** No structured data (JSON-LD) found — Adding structured data helps search engines understand your content and can enable rich results.

---

## Infrastructure

### DNS Records (B — 70/100)

*2 A records, 385 ms lookup*

- **[PASS]** Resolves to 2 IPv4 address(es)
- **[PASS]** Has 2 IPv6 (AAAA) record(s)
- **[WARNING]** CNAME record at zone apex — A CNAME at the zone apex can break MX and NS records. Use ALIAS/ANAME or A records instead.
- **[INFO]** No NS records found
- **[INFO]** No MX records — email not configured via DNS
- **[INFO]** CAA records not checked — CAA record lookup requires a specialized DNS resolver. This check will be available in a future update.
- **[INFO]** No SPF record found in TXT records — SPF helps prevent email spoofing. Add a TXT record starting with 'v=spf1'.
- **[WARNING]** DNS resolution is slow (385 ms) — Slow DNS adds latency to every page load. Consider a faster DNS provider.

### Redirect Chain (B — 70/100)

*1 redirect(s), 1146 ms total*

- **[PASS]** Single redirect
- **[WARNING]** Redirect overhead: 1146 ms total

### IPv6 Readiness (A+ — 100/100)

*IPv6 reachable (2 ms)*

- **[PASS]** IPv6 is configured and reachable at 2600:1419:6200:10::213:ab5, 2600:1419:6200:10::213:aac

### Crawlability (A+ — 95/100)

*robots.txt present, sitemap with 2271 URLs*

- **[PASS]** robots.txt is present
- **[PASS]** sitemap.xml is present
- **[PASS]** sitemap.xml is valid XML
- **[PASS]** sitemap.xml contains 2271 entries
- **[INFO]** robots.txt does not reference a sitemap — Add a 'Sitemap:' directive to robots.txt so search engines can discover your sitemap.

### URL Variants (A+ — 100/100)

*www/non-www, trailing slash, HTTP→HTTPS*

- **[PASS]** HTTP correctly 301-redirects to HTTPS

### Domain Intelligence (A+ — 100/100)

*impots.gouv.fr — via OVH, 17 years, 6 months old, hosted on CELESTE-AS CELESTE - Internet services provider, FR*

- **[PASS]** Domain registered until Dec 10, 2026 (8 months remaining)
- **[PASS]** Registrar: OVH
- **[PASS]** Hosting: CELESTE-AS CELESTE - Internet services provider, FR

---

## Compliance

### WCAG Compliance (A+ — 100/100)

*No testable criteria*


### Cookie Consent & Privacy (B — 80/100)

*No consent signals detected*

- **[WARNING]** No privacy policy link detected — A privacy policy page is recommended for transparency and may be legally required.
- **[INFO]** No terms of service link detected
- **[INFO]** No cookie consent banner detected
- **[INFO]** This is an automated check, not legal advice — BeaverCheck detects technical indicators of consent management. This does not constitute a legal compliance assessment. Consult a privacy professional for GDPR/CCPA compliance.

### Language & i18n (A+ — 100/100)

*Lang attribute + Content-Language header*

- **[PASS]** <html lang> attribute is present
- **[PASS]** <html lang> value is valid
- **[PASS]** Content-Language header is set
- **[PASS]** Language signals are consistent

### Readability & Typography (A+ — 100/100)

*Font sizes and tap targets checked*


### Viewport Configuration (A+ — 100/100)

*Viewport properly configured*

- **[PASS]** Viewport meta tag is present
- **[PASS]** width=device-width is set
- **[PASS]** User zooming is allowed

### Third-Party Trackers (A+ — 100/100)

*No third-party trackers detected*

- **[PASS]** No third-party trackers detected

---

## Legal

### Legal Page Ecosystem (F — 0/100)

*0 of 7 expected legal pages detected*

- **[WARNING]** Privacy Policy not detected — No link matching common Privacy Policy URL patterns or link text was found. Most websites are expected to have a Privacy Policy, especially those collecting user data.
- **[WARNING]** Terms of Service not detected — No link matching common Terms of Service URL patterns or link text was found. Most websites are expected to have a Terms of Service, especially those collecting user data.
- **[INFO]** Cookie Policy not detected — No link matching common Cookie Policy URL patterns or link text was found. Most websites are expected to have a Cookie Policy, especially those collecting user data.
- **[INFO]** Accessibility Statement not detected — No link matching common Accessibility Statement URL patterns or link text was found. Most websites are expected to have a Accessibility Statement, especially those collecting user data.
- **[INFO]** DMCA / Copyright Notice not detected — No link matching common DMCA / Copyright Notice URL patterns or link text was found. Most websites are expected to have a DMCA / Copyright Notice, especially those collecting user data.
- **[INFO]** Refund / Returns Policy not detected — No link matching common Refund / Returns Policy URL patterns or link text was found. Most websites are expected to have a Refund / Returns Policy, especially those collecting user data.
- **[INFO]** Acceptable Use Policy not detected — No link matching common Acceptable Use Policy URL patterns or link text was found. Most websites are expected to have a Acceptable Use Policy, especially those collecting user data.

### Copyright Notice (C — 55/100)

*No copyright notice detected*

- **[INFO]** No copyright notice detected — No copyright notice detected in the page content. While not legally required in most jurisdictions (copyright exists automatically), a notice is standard practice and signals site ownership.

### Regulatory Indicators

*1 regulatory indicator(s) detected*

- **[INFO]** This is a technical scan, not a legal assessment — BeaverCheck detects technical indicators that may suggest regulatory relevance. This is not a compliance audit and should not be relied upon for legal decisions. Consult qualified legal counsel for compliance assessments.
- **[INFO]** GDPR indicators detected (strong confidence) — Indicators suggesting GDPR may be relevant: European language detected: fr; European TLD detected: .fr. EU General Data Protection Regulation — governs collection and processing of personal data of EU residents.

### Third-Party Data Sharing

*0 third-party service(s) detected*

- **[INFO]** Data inventory for transparency purposes — This inventory identifies third-party services that receive data from your site visitors. Under regulations like GDPR (Article 30), maintaining records of data processing activities is commonly considered a best practice. This automated scan provides a starting point — it may not capture all data flows.
- **[INFO]** No recognized third-party data-sharing services detected — This page does not appear to load external tracking, analytics, or advertising scripts.

### Compliance Badges (C — 55/100)

*0 compliance badge(s) detected*

- **[INFO]** No compliance badges detected — No recognized compliance certification badges or seals were found. This is common — many sites do not display compliance badges.

---

## Availability

### CDN & Delivery (D — 50/100)

*No CDN detected*

- **[WARNING]** No CDN detected — A CDN can significantly improve load times for users around the world by caching content at edge nodes closer to them.

### HTTP Caching (A — 85/100)

*max-age=0, s-maxage=300, public, must-revalidate, proxy-revalidate*

- **[PASS]** Cache-Control header is set
- **[PASS]** CDN TTL: 5 minutes (s-maxage=300)
- **[PASS]** ETag present — enables conditional (304) responses
- **[PASS]** Last-Modified header present

### Transport Security (A — 90/100)

*HTTP/3, HSTS, and TLS version analysis*

- **[INFO]** HTTP/3 (QUIC) not advertised — HTTP/3 eliminates head-of-line blocking. If your CDN supports it, consider enabling it.
- **[PASS]** HSTS enabled (includeSubDomains)
- **[PASS]** TLS 1.3 in use (fastest handshake, 1-RTT)

---

## Accessibility

### Landmark Structure (A — 85/100)

*6 landmarks*

- **[PASS]** <main> landmark present
- **[PASS]** 3 <nav> landmark(s) found
- **[PASS]** All <nav> elements are properly labeled
- **[WARNING]** Skip navigation link is missing (WCAG 2.4.1) — Add a skip link as the first focusable element so keyboard users can bypass repeated navigation.

### Heading Hierarchy (A — 90/100)

*50 headings*

- **[WARNING]** Multiple H1 headings (2 found) — A page should have only one H1. Multiple H1s dilute the document outline.

### Alt Text Quality (A+ — 100/100)

*All 13 images OK*

- **[PASS]** 12 decorative image(s) correctly marked
- **[PASS]** 1 image(s) with good alt text

### Form Accessibility (A+ — 100/100)

*All 4 controls labeled*

- **[PASS]** 4 control(s) properly labeled

### Link & Button Quality (B — 78/100)

*118 links, 7 buttons — all OK*

- **[CRITICAL]** 1 image-only link(s) without alt text
- **[WARNING]** 34 link(s) open in new tab without warning — Add '(opens in new tab)' to link text or aria-label.
- **[PASS]** 83 link(s) with descriptive text

---

## UX

### 404 Error Page (A — 90/100)

*HTTP 404, custom page*

- **[PASS]** Correct 404 status code returned
- **[PASS]** Custom styled 404 page
- **[PASS]** Navigation links present on 404 page
- **[PASS]** Homepage link present on 404 page
- **[PASS]** Search form present on 404 page

### Favicon & Branding (B — 75/100)

*6 icon(s) detected*

- **[WARNING]** No favicon.ico at site root — Some older browsers, bookmark tools, and RSS readers look for /favicon.ico. Add one as a fallback.
- **[PASS]** HTML icon links detected
- **[PASS]** Apple touch icon present
- **[PASS]** SVG favicon detected — scales perfectly to any size
- **[PASS]** Multiple icon sizes detected

### Web Manifest (F — 35/100)

*Valid manifest*

- **[WARNING]** No name or short_name — Add a name field to identify the app.
- **[PASS]** 192x192 icon present
- **[PASS]** 512x512 icon present

### Dark Mode Support (D — 40/100)

*No dark mode signals*

- **[INFO]** No dark mode signals detected — Consider adding CSS with @media (prefers-color-scheme: dark) and <meta name='color-scheme' content='light dark'>.
- **[INFO]** Detection limited to meta tags and inline styles — External CSS files may contain prefers-color-scheme rules not visible to this scan.

### Print Stylesheet (D — 40/100)

*No print styles*

- **[INFO]** No print-specific styles detected — When users print this page, they get the screen layout including navigation and non-essential elements. Add @media print rules to hide navigation and optimize layout for paper.

### Navigation UX (F — 15/100)

*No navigation patterns*

- **[PASS]** 3 navigation landmark(s) detected
- **[INFO]** No breadcrumbs, search, or skip link detected — These navigation aids help users orient themselves and find content efficiently, especially on large sites.

---

## SEO

### Canonical URL (A+ — 100/100)

*Properly configured*

- **[PASS]** Canonical tag present
- **[PASS]** Canonical is self-referencing
- **[PASS]** Canonical matches final URL after redirects
- **[PASS]** Canonical target returns 200

### Meta Tags (A+ — 100/100)

*Title optimized*

- **[PASS]** Page title is set
- **[PASS]** Title length (39 chars) is optimal
- **[INFO]** Title and H1 are identical — Consider differentiating — the title is for search results, the H1 is for the page.

### Content Depth (A — 85/100)

*1034 words, Very Difficult*

- **[PASS]** Page has 1034 words — good depth for search engines
- **[INFO]** Text-to-HTML ratio is 3% — Very low ratio suggests heavy framework overhead or boilerplate.
- **[INFO]** Reading level: Very Difficult (grade 15)

### Internal Links (A+ — 100/100)

*86 internal, 32 external*

- **[PASS]** 86 internal links (73%)
- **[PASS]** 100% of links use descriptive anchor text
- **[INFO]** 86 internal / 32 external links

### Image SEO (A+ — 100/100)

*13 images, 13 descriptive filenames*

- **[PASS]** All images have descriptive filenames

### Hreflang

*0 hreflang tags*


---

## Sustainability

### CO2 Per Page Load (A — 85/100)

*0.30g CO2 per view*

- **[PASS]** 0.30g CO2 per page view — This page transfers 1.1 MB, producing an estimated 0.30g of CO2 per visit using the Sustainable Web Design model (v4). Breakdown: data center 0.06g, network 0.05g, end-user device 0.19g.
- **[INFO]** At 10,000 monthly views: 36.2 kg CO2/year — With 10,000 page views per month, this page would generate approximately 36.2 kg of CO2 annually — equivalent to charging 4521 smartphones.

### Green Hosting (D — 50/100)

*Unknown*

- **[INFO]** Hosting provider could not be identified — Without knowing the provider, we cannot determine their energy sourcing. Check with your hosting provider about their renewable energy commitments.
- **[INFO]** Green hosting status based on known provider commitments — Green hosting detection uses a curated database of provider renewable energy commitments. This is not a real-time verification. For authoritative checks, visit thegreenwebfoundation.org.

### Repeat Visit Weight (A+ — 100/100)

*92% cached*

- **[PASS]** 92% reduction on repeat visits — Returning visitors download only 92 KB (vs 1089 KB first visit). 52 of 53 resources are served from browser cache, saving 0.28g CO2 per repeat visit.
- **[INFO]** Repeat visit: 0.03g CO2 (first visit: 0.30g)

### Carbon Budget (A — 85/100)

*20th percentile*

- **[PASS]** 0.30g CO2 — below the sustainability target of 0.50g — Cleaner than an estimated 80% of websites analyzed. This page meets the Web Sustainability Guidelines target.
- **[INFO]** Estimated 20th percentile — Compared to: top 10% = 0.20g, target = 0.50g, median = 0.60g per page view.

### Transfer Efficiency (A+ — 100/100)

*96% efficient*

- **[PASS]** Transfer efficiency: 96% — Only 47 KB of potential savings identified. Your page is well-optimized for size.

---

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*Generated by [BeaverCheck](https://beavercheck.com) — https://beavercheck.com/results/8b0be322-0691-9e75-3529-f7026a7f5e76*