Flat systems, an important subclass of nonlinear control systems introduced
via differential-algebraic methods, are defined in a differential
geometric framework. We utilize the infinite dimensional geometry developed
by Vinogradov and coworkers: a control system is a diffiety, or more
precisely, an ordinary diffiety, i.e. a smooth infinite-dimensional manifold
equipped with a privileged vector field. After recalling the definition of
a Lie-Backlund mapping, we say that two systems are equivalent if they
are related by a Lie-Backlund isomorphism. Flat systems are those systems
which are equivalent to a controllable linear one. The interest of
such an abstract setting relies mainly on the fact that the above system
equivalence is interpreted in terms of endogenous dynamic feedback. The
presentation is as elementary as possible and illustrated by the VTOL
aircraft