Tax audit lawyer
There are many areas of dispute between the tax authorities and companies, and the involvement of independent tax lawyers with expertise in the procedural aspects of resolving them is essential. AlterTax’s tax lawyers can guarantee your rights from the outset of the audit, particularly in the context of the procedures implemented by the ESSOC law (law no. 2018-727 of august 10, 2018), introducing a “right to error” and strengthening the climate of trust between tax authorities and taxpayers.
Cyril Maucour tax lawyer, expert in tax audits
Lawyers specializing in tax audits for all businesses
Our tax auditing expertise is aimed at companies, individuals and self-employed entrepreneurs. We offer specialist advice to ensure tax compliance, manage potential reassessments, and support our customers through the challenges of tax regulations. Our approach is tailored to each customer category, guaranteeing efficient, personalized assistance at every stage of the tax audit process.
Corporate tax audit
An AlterTax corporate tax audit focuses on verifying tax compliance, covering corporation tax, VAT and social security contributions. We help companies prepare, manage, rectify and document their accounts to avoid tax reassessments.
Self-employed tax audit
A tax audit for auto-entrepreneurs at AlterTax focuses on sales and social contributions. We guide our customers in keeping accurate accounts, essential for complying with specific tax regulations.
Special tax inspections
A personal tax audit at AlterTax aims to ensure the accuracy of tax returns. We offer assistance in substantiating income, deductions and tax credits, minimizing the risk of tax adjustments.
Tax lawyers’ professional secrecy during a tax audit
The confidentiality guaranteed by the lawyer’s professional secrecy is also a guarantee of security when it comes to defending companies in their disputes in a concrete and effective way; the lawyer’s professional secrecy is a matter of public policy. “It is general, absolute and unlimited in time” (Rules of procedure of the Paris Bar).
The professional secrecy guaranteed by the tax lawyer’s code of ethics and his expertise in complex issues make him a first-rate partner, enabling the company to provide useful and informed responses to the inspectors in charge of its audit.
Risks and penalties in tax audits
His presence is also very important in identifying potential penalty risks that may materialize during the tax audit:
- Deliberate tax evasion (article L.64 of the LPF) 40% of tax evaded ;
- Hidden activity (article L.169 of the LPF) 80% of tax evaded
- Opposition to tax audit (article L.74 of the LPF) 100% of tax evaded
- Criminal risk in tax matters (tax fraud, article L.229 of the LPF) prison sentence of up to 5 years and a €500,000 fine (which can be increased to 7 years’ imprisonment and a €3,000,000 fine in the case of organized fraud).
- As part of the closing meeting, to present the audited company’s arguments and, if necessary, find an amicable solution to the dispute.
Following a tax audit: As part of the pre-litigation procedure
- Preparation of responses to “proposed adjustments” notified by the Administration. The arguments developed at this stage are very important to ensure the future defense of the litigation but also to identify solutions of amicable transactions with the administration (art L49 of the LPF);
- Hierarchical recourse with the head of the Brigade (art L.10 of the LPF on the basis of the charter of rights and obligations of the audited taxpayer) to set out the company’s arguments orally and try to settle the dispute;
- Recourse to the departmental tax contact (art. L.10 of the LPF) to seek a settlement and put an end to the dispute
- Appeal to the Tax Commission (national or departmental) to request a position on the factual aspects of the dispute
- In the event of criminal proceedings, defense before the Commission des Infractions Fiscales (CIF – Tax Infractions Commission)
- Preparation and documentation of contentious claims (possibly accompanied by a request for deferment of payment of assessed sums)
Intervention: defense and representation before the courts
Before the courts :
- Tribunal Administratif and Cour Administrative d’Appel (drafting briefs and managing court proceedings);
- District Court and Court of Appeal (drafting of pleadings and management of court proceedings);
- Correctional Court, Appeals in correctional matters (drafting of pleadings and management of proceedings before the court)
Tax lawyer tax audit intervention
Altertax’s tax lawyers have extensive experience of tax audits, and can intervene at all stages of the procedure to defend companies in disputes concerning all taxes (corporate income tax, VAT, withholding tax, CVAE and CFE).
They can intervene :
- As part of a company search (article L.16 of the French Tax Code). Their presence may be requested during the search of the company’s premises, or those of its directors or suppliers, depending on the provisions of the order authorizing the search;
- During a tax audit (accounting verification), the presence of a lawyer is required to ensure that the audit proceeds smoothly and in accordance with procedure.
In advance of the meetings, the tax lawyer can help the company prepare the explanations and justifications requested by the auditors.
It’s good to be informed, but it’s even better to be accompanied by an expert tax lawyer. Let’s get in touch.
Frequently asked questions
Here are some frequently asked questions about tax audits and the lawyers who handle them:
What is a tax audit and when can it occur?
A tax audit is a verification by the tax authorities of the compliance of a company’s or individual’s tax returns. It can occur at any time, often as a result of inconsistent declarations or anomalies detected by the tax authorities.
What is the role of a tax lawyer during a tax audit?
The tax lawyer represents and advises the taxpayer during a tax audit. He helps prepare and present the necessary documents, advises on rights and obligations, and can negotiate with the tax authorities to resolve disputes.
How can I prepare for a tax audit?
It is advisable to retain all relevant accounting and tax documents, and to organize them in an accessible way. The assistance of a tax lawyer is essential to ensure that you are well prepared and to defend your interests.
What are the possible consequences of a tax audit?
The consequences vary from case to case. They may include tax adjustments, penalties for late or inaccurate information, or in serious cases, prosecution for tax fraud.
How long does a tax audit last?
The duration of a tax audit varies according to its complexity and the level of cooperation between the taxpayer and the tax authorities. It can last from a few months to several years in complex cases.
What if I disagree with the results of a tax audit?
If you dispute the results, you can appeal to the tax authorities, with the help of your tax lawyer. If necessary, the case can be taken to court for judicial resolution.
Can a tax lawyer negotiate a settlement with the tax authorities?
Yes, the tax lawyer can negotiate agreements, such as payment plans or settlements, to resolve tax disputes amicably with the tax authorities.
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