Steve67 is on the ball - northern Pays de la Loire, We imported the car (RHD obviously) from the UK just before the Brexit rules cut in so it was cheap and simple. Not any more!. tbh when we saw it we couldn't believe its great condition. I had a garage here change the cat. converter and he said the underside looks like new.
There's no annual VED here in France so we just paid a one-off registration fee (related to engine size and age I think so that was something like €90 as far as I remember (1800cc K series, year 2000). The only worry was passing the CT (every 2 years here) (MOT equivalent) - it's had trouble with the emissions test but additive plus a good warm up seems to do the trick. I recently replaced a dodgy throttle bypass (idle control) valve so that may help next time. The headlights went through without alteration luckily - they are so pathetically dim they pose no blinding hazard even on full beam.
It's so much fun, just love the simplicity, and directness of the controls and contact with the road - a perfect match for the roads around here which are smooth, largely twisty with not much traffic. I had an MX-5 before this. I like open-top motoring and we've only driven with the roof on the Elise a couple of times. It's a bit of a faff as you build it rather than fold it.
Getting in and out - yes I understand but I am small and light which probably helps. (I heard that the original concept was for no doors partly explaining the high sills but they decided at a late stage they'd need doors to meet regulations. That caused a real headache as doors are more complicated than they appear and it was quite a late change in the design process.)
We manage OK but in a few years who knows? With the roof on, getting in and out is like climbing through a letterbox. But once you're in, as Myles says.....!