Litigation

ESFP tax audit: Understanding the Personal Tax Situation Examination The tax authorities have a number of tools at their disposal to check the consistency between your declared income and your lifestyle. Among these procedures, the Examen de Situation Fiscale...

ESFP Tax Audit: Procedure, Rights and Defense The ESFP (Examen de Situation Fiscale Personnelle) tax audit is an in-depth verification of your overall tax situation. It enables the tax authorities to examine all your income, expenses and assets, including your annual...

Contesting a Tax Adjustment Proposal Receiving a proposition de rectification from the tax authorities is a decisive moment in a tax audit. This document notifies you of the tax adjustments envisaged by the tax authorities, and opens an essential adversarial phase....

Article L16 of the Livre des Procédures Fiscales: the Administration's right of communication Article L16 of the Livre des Procédures Fiscales (LPF) is one of the essential foundations of the investigative powers of the French tax authorities. This text precisely...