[en] This article is a synthesis of a report published by the ADEME. As the President of the European Commission recently announced her intention to integrate a border taxing mechanism to the European market of emission quotas, the author reports a study of re-distributive effects that such a taxing of imported emissions would have, notably when it would be associated to redistribution measures. After a recall of definitions of concepts related to carbon accounting, the author discusses some data related to France's carbon print, notably the origin of French emissions (domestic or imported from different regions of the world), and also the specific case of French households (analysis in terms of revenue level). Then, he actually discusses the relationship between a border taxing and possible re-distributive effects.