Tax audit lawyer
The subjects of litigation between the Tax Administration and companies are numerous and the intervention of independent tax lawyers who master the procedural aspects of their resolution is essential. AlterTax's tax lawyers can, from the beginning of the audit, enable the guarantee of your rights, in particular within the framework of the procedures implemented by the ESSOC law(law n° 2018-727 of August 10, 2018), introducing "the right to error" and reinforcing the climate of trust between the tax administration and the taxpayer.
Cyril Maucour tax lawyer, expert in tax audits
Lawyers specializing in tax audits for all businesses
Our tax auditing expertise is aimed at businesses, individuals and self-employed entrepreneurs. We offer specialized advice to ensure tax compliance, manage potential reassessments, and support our clients in the face of the challenges of tax regulations. Our approach is tailored to each category of client, guaranteeing efficient, personalized assistance at every stage of the tax audit process.
Corporate tax audit
A corporate tax audit at AlterTax focuses on verifying tax compliance, covering corporation tax, VAT and social security contributions. We help companies to 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 for a concrete and effective approach to the defense of companies in their disputes; his professional secrecy is of public order. "It is general, absolute and unlimited in time" (Rules 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 failures (article L.64 of the LPF) 40% of the evaded tax ;
- Hidden activity (article L.169 of the LPF) 80% of the evaded tax
- Opposition to a tax audit (article L.74 of the LPF) 100% of the evaded tax
- 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.
- During the closing interview, to present the arguments of the audited company and, if necessary, to find an amicable settlement of 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 amicable settlement solutions 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) in order to present the company's arguments orally and try to settle the dispute;
- Recourse to the departmental tax representative (art. L.10 of the LPF) to seek a settlement and end the dispute
- Appeal to the Tax Commission (national or departmental) to request a position on the factual aspects of the dispute
- In case of criminal proceedings, defense before the Commission of Tax Infractions (CIF)
- Preparation and documentation of the contentious claim (possibly accompanied by a request for deferment of payment of the amounts assessed)
Intervention: defense and representation before the courts
Before the courts :
- Administrative Court and Administrative Court of Appeal (drafting of briefs and management of the proceedings before the court);
- District Court and Court of Appeal (drafting of documents and management of the proceedings before the court);
- Correctional Court, Appeals in correctional matters (drafting of documents and management of the proceedings before the court)
Tax lawyer tax audit intervention
Altertax's tax lawyers have extensive experience in tax audits and can assist companies at all stages of the procedure to resolve disputes concerning all taxes (corporate income tax, VAT, withholding taxes, CVAE and CFE).
Their intervention can take place :
- Within the framework of a search of the company (article L.16 of the Book of Tax Procedures). Their presence may be requested during the search of the company's premises, their managers or suppliers, depending on the mechanism implemented by the order authorizing the search;
- During a tax audit (accounting audit), the presence of a lawyer is mandatory and ensures the smooth running of the audit operations in compliance with the procedure.
Prior to 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 keep all relevant accounting and tax documents and 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 can include tax adjustments, penalties for delay or inaccuracy, 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 range 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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