TAX LITIGATION

Tax ligitation
Step-by-step support

Litigation is becoming an increasingly important part of our business, due to the tightening of tax audits and the strengthening of legislation.

Depending on the case, we provide assistance either during the audit phase or after the audit, for example by taking over from the chartered accountant for complex issues.

COMPREHENSIVE ASSISTANCE IN LITIGATION

We assist or represent you at the various stages of the pre-litigation phase: formulation of observations, hierarchical appeals and referral to the relevant commissions.

If adjustments are maintained, we initiate litigation and refer the matter to the relevant administrative and judicial courts.

This can take us all the way to the Council of State and the Court of Cassation or the Court of Justice of the European Union.

THOROUGH EXPERIENCE IN TAX LITIGATION

Many cases lead us to challenge the compatibility of national law with European rules.

One of the most landmark cases we have handled was the Santander et al. case in 2012, when we acted for one of the ten investment funds involved.

In addition to challenging tax adjustments, we regularly query the legality of particular tax measures, resulting in restitution actions.

Generally speaking, taxation is governed by precise rules and an often very strict procedural framework.
This is even more so in the area of tax procedure, where there are so many pitfalls…

Hence the importance of entrusting your disputes to specialists!

EXAMPLES OF OUR WORK

  • Assistance to numerous foreign groups during the tax audit of their French subsidiary or branch, throughout the tax audit and before administrative courts

  • Tax regularization procedures for individuals

  • Implementation of international arbitration procedures following transfer pricing reassessments

  • Challenge to the broad interpretation of the notion of “interest” with regard to the tax rebate: successful case before the Paris Court of Appeal

  • Representation of one of the ten funds involved in the “Santander et al.” case before the Court of Justice of the European Union, in relation to withholding tax on dividends paid to foreign investment funds

  • Mass litigation on withholding tax (continuation of the Santander case)

  • Litigation relating to the interpretation of tax treaties (cases up to the Council of State)

  • Various VAT disputes, in particular concerning Article 257 bis of the CGI (Versailles and Paris Courts of Appeal)