Note 20 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2016

Notes Tables

Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]

	2016			2015			2014
France		4,936			(543	)		2,029
EDAP Inc, U.S.A.		(850	)		(380	)		(1,811	)
Other countries		358			16			(614	)
Total		4,444			(907	)		(396	)

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

	2016			2015			2014
Current income tax expense:
France		(323	)		(712	)		(124	)
Other countries		(249	)		(55	)		(10	)
Sub-total current income tax expense		(572	)		(767	)		(133	)
Deferred income tax (expense) benefit:
France		(2	)		(4	)		(4	)
Other countries		(30	)		11			22
Sub-total deferred income tax (expense) benefit		(32	)		7			18
Total		(602	)		(759	)		(116	)

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

	December 31,
	2016			2015
Net operating loss carry forwards		18,392			18,295
Elimination of intercompany profit in inventory		394			172
Elimination of intercompany profit in fixed assets		250			199
Provisions for retirement indemnities		275			262
Other items		153			335
Total deferred tax assets		19,465			19,263
Capital leases treated as operating leases for tax		(3	)		-
Other items					(4	)
Total deferred tax liabilities		(3	)		(4	)
Net deferred tax assets		19,462			19,259
Valuation allowance for deferred tax assets		(19,450	)		(19,212	)
Deferred tax assets (liabilities), net of allowance		12			47

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

	2016			2015			2014
French statutory rate		33.3	%		33.3	%		33.3	%
Income of foreign subsidiaries taxed at different tax rates		(2.4	%)		3.9	%		23.5	%
Effect of net operating loss carry-forwards and valuation allowances		(2.6	%)		52.4	%		(81.3	%)
Non-taxable debt fair value variation		(27.2	%)		(83.9	%)		113.2	%
Non-deductible entertainment expenses		(4.9	%)		40.7	%		42.3	%
Effect of cancellation of intra-group positions		-			(78.3	%)		(44.2	%)
French business tax included in income tax (CVAE)		3.4	%		(16.0	%)		(31.2	%)
Other		13.9	%		(35.8	%)		(84.8	%)
Effective tax rate		13.5	%		(83.7	%)		(29.2	%)