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Accueil » Personae » Tax Law
Persona

Stéphane

« I am undergoing
a tax audit »

Que pouvons-nous faire
pour Stéphane ?

How will the tax audit take place?

Document audit? Accounting verification? Request for information? Searches of premises? Examination of Personal Tax Situation (ESFP under French Law)? What are the deadlines?

The law offers many possibilities for the administration to control companies, associations, individuals and more generally all taxpayers. The administration has the right to hold you to account. However, each of the procedures has its own rules and subtleties.

We help you understand the language of the administration, what the procedures are and how they function.  We will help you in your dealings with the administration and together we will determine the best strategy to adopt. We assist you in responding on your behalf to requests from the administration.

What are the consequences of a tax audit?

If the administration issues a tax adjustment, does that mean the administration is right? Who can I turn to if I disagree?

After the control phase, the administration will send you a tax adjustment. It is an important document because the administration must justify its position. You can challenge the administration’s position. The administration is not always right.

We assist you in keeping to the timetable of operations and allow you to legally challenge the adjustments before the right interlocutors. As part of the strategy adopted, we advise you, in your interest, to challenge the decisions issued when appropriate.

I had the impression that the inspector was picking on me during the inspection, can I ask for another inspection to be carried out with another inspector?

No, it is not possible to ask for another inspector to redo the inspection. However, depending on the procedures, it will be possible to explain your case in front of another panel of people.  Various commissions may also be referred to so as to enforce your rights.

We assist you at all stages of the procedure to build up your defense file and advise you on the actions to be taken, taking into account your situation and your activity.

I do not wish to challenge the adjustment, but I cannot afford to pay the requested amounts at this time. What should I do?

You can apply for a remission of penalties and interests free of charge. This can reduce the financial consequences of an audit. It is also possible to request a schedule to pay the amounts owed.  In these two cases, the administration is not obliged to grant your request and you must give a good reason for such requests.

We will assist you in presenting the best possible requests and negotiate in your interest the reduction of surcharges.

I do not want third parties, in particular my suppliers and clients, to know about my tax audit.

Tax Authorities do not disclose tax audits to third parties to the procedure. However, Tax Authorities can exercise their right to communicate with another company to verify the accuracy of your statements. In such case, the amounts, reasons for the tax adjustment, as well as the name of the business involved will not be disclosed (but sometimes in real-life situations it is clear that a particular business is involved). On our side, tax lawyers are subject to professional secrecy (attorney-client privilege), nothing you tell us can be disclosed to a third party.

How long will the tax audit take?

Are all audit procedures limited to 3 months? Why does the inspector come several times?

Certain procedures impose maximum inspection times for certain companies. Other procedures are not regulated by law.

We help you define with the administration a schedule so that control operations have the least possible impact on your business. We can represent you during the inspection procedure to save you time.

Do I have to pay the tax adjustments as soon as I receive the adjustment proposal?

No, as its name suggests, it is only a proposal for adjustments. The amounts will not be due until much later. Upon receipt of the proposal, you will have 30 days to challenge same in an argued and substantiated manner.

We assist you if you need to settle amounts, in order to agree on a settlement plan and define the guarantees to be offered.

 

I never responded to the proposed adjustment, but I still want to challenge the tax adjustment, is that still possible?redressement fiscal, est-ce toujours possible ?

Yes, it is always possible to dispute the adjustment.  A contentious complaint must be addressed to the administration. If you are still not satisfied with the response to your complaint, you can take your case to the Administrative Court or the High Court (Tribunal de Grande Instance), depending on the type of taxes involved.

We can analyze and determine your chances of obtaining a favorable result and define with you the strategy to be adopted (defense on the merits, on the procedure).

 

How many years can be investigated by tax authorities?

In principle, the statute of limitations expires on December 31 of the third year following the year for which taxes are owed.  But there are many exceptions (6 years, 10 years). For example, when an occult activity is discovered, the administration is entitled to go back until the end of the tenth year following the year for which taxes are owed.

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