The supervisory powers of the tax, social security and customs authorities have increased considerably in recent years, whether in terms of scrutiny of income or assets, and the resulting penalties have become more severe.
Based on our experience and knowledge of the administrative authorities, we endeavour to anticipate the possible outcome of these procedures and to define the arguments to be presented to the entity concerned: audit department, departmental commissions, Tax Fraud Committee, Commission on Tax Offences, administrative, judicial and European courts.
We assist you throughout the audit procedure and defend you as effectively as possible, either by negotiating a settlement with the authorities or bringing a dispute before the national or European courts.
Our expertise covers all areas of tax litigation.
We assist you right from the initiation of a tax audit, whether it is:
regardless of the tax issue concerned, for example:
We advise you on how to respond to the authorities within the framework of these inspections, and can assist or represent you in your dealings with the department concerned.
We also help you to defend yourself if you receive a notice of proposed adjustment, whether defining the arguments on the merits or even the procedure followed by the administrative service.
Where appropriate, we help you negotiate the remission of tax penalties, or the conclusion of a tax settlement to end the dispute.
We help you to prepare and file a claim in order to challenge any supplementary taxes imposed on you following a tax audit.
We can also assist you in filing such a claim outside the context of a tax audit: for example, if an error to your detriment is discovered in a tax return (omission of a favourable tax regime, etc.) or in order to apply the consequences of a court decision (Conseil d’Etat, Court of Cassation, CJEU, Constitutional Council).
We help you bring your case before any relevant court (administrative court, ordinary courts, etc.) in order to assert your rights, particularly if your claim is rejected by the tax authorities.
We also have solid experience of so-called "recours de principe": ultra vires actions against a decree or instruction, and the priority preliminary ruling on constitutionality (QPC).
In addition, we have extensive experience of the international provisions that can be used to challenge undue taxation: European law (EU Treaty, directives, etc.), European Convention on Human Rights, constitutional principles, etc.