Born in Vesoul (Haute Saône) in 1949, I did my studies at Lure and Dijon.
Graduate of the University of Strasbourg (Master in Business Law), then of the National School of Taxes (ENI), I entered the service of the State as Inspector of Taxes.
I served as Auditor General, then as Editor in the Litigation Department before joining the Ecole Nationale des Impôts (Paris) as Principal Inspector in charge of teaching. I coached teams of teachers, particularly in the area of Tax Control, Litigation and summary files that close the schooling of the Inspectors.
Solicited by the private sector, I left the Public Service in 1991, after 20 years of loyal service. I joined the PECHINEY group as Expert Fiscal, then the TOTAL group as Fiscal Director Downstream.