This is a péniche or barge on the Seine over near the Place de la Concorde. I assume somebody lives on it, because there's a car parked on the stern of the boat.
If I'm not mistaken, the little red car is an "amphibious" vehicle. It can be driven on the road, or it can be launched on the river and driven like a little boat.
It's the Amphicar and dates back to the 1960s. It's German and was the first vehicle of its type that was mass-produced for sale to the public and for recreational use. Here's a link to the Wikipedia article about it.