What is the tax on trading in France?

Could you please elaborate on the tax implications of trading cryptocurrencies in France? I'm particularly interested in understanding how the French tax system views such transactions and whether there are any specific regulations or exemptions that apply to individuals or businesses engaging in this activity. Additionally, I'd like to know if there are any tax-reporting requirements that traders need to adhere to, and whether there are any penalties for failing to comply with these regulations. Could you also provide an overview of the general tax rates that apply to cryptocurrency trading in France? Thank you for your assistance in clarifying these matters.