The tax evasion trial of French film star Isabelle Adjani began in Paris on Thursday, though she did not attend after claiming she was unable to fly from the United States.

Adjani, 68, is accused of having concealed a two-million-euro ($2.1 million) gift by presenting it as a loan, and of having pretended to live in Portugal for two years, rather than in France.

She denies the charges against her.

The two million euros were not a gift, but a loan from a friend, influential Senegalese businessman and International Olympic Committee member Mamadou Diagna NDiaye, she says.

Her defence lawyers sought a delay, saying Adjani was in the United States and had "an acute condition incompatible with flying", insisting that she wanted to appear in court.

The judges rejected the request, pointing out that she had had since June to prepare her appearance but had only booked a flight that arrived two hours before the hearing.

The prosecution asked the court to apply an 18-month suspended sentence and to fine her 250,000 euros.

"Isabelle Adjani's name is ultimately of little importance," said the financial prosecutor.

"Her celebrity was neither an additional reason nor an obstacle to prosecution."

Adjani is one of France's best-loved stars, appearing in films including "The Story of Adele H",  "Camille Claudel", "Quartet" and "One Deadly Summer".

She has won five Cesar awards for best actress -- the French equivalent of the Oscars -- top awards at Berlin and Cannes, and has been twice nominated for an Oscar.

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