Dear DF , you has explained in few words , all french system . Not only a taxes system , but an economical relality .
You have or you don't have the freedom to smooking , but when your are sik , is your problem , your personnal problem and more your private life.
I think that french Gvt don't respect this obligation , it's the same problem with a security ceinture, if you don't uses, the " boy scout " you write a " Proces Verbal ". But it's your life , my god !!!.
The French GVT swindles his people. It's a shame. :(