Tax audits

Defence and assistance throughout tax audits

The firm assists clients, whether individuals or legal entities, undergoing tax audits, including desk-based reviews (contrôle sur pièces), audits of business accounts (vérification de comptabilité) and comprehensive reviews of an individual’s personal tax position under the French adversarial procedure (examen contradictoire de la situation fiscale personnelle).

To protect taxpayers’ interests, the firm develops an effective tax strategy from the outset of the audit and provides appropriate representation in dealings with the French tax authorities.

The firm checks that the audits are properly conducted and that procedural safeguards are respected. It also verifies the lawfulness of the provisions relied on by the tax authorities in support of their audit.

Our firm supports you through these challenging circumstances by developing a robust defence strategy and representing you before the competent authorities.

Our work includes:

Assistance during tax audits

The firm intervenes at every stage of the tax audit and responds to adjustments proposed by the French tax authorities.

Pre-litigation remedies

Following the audit, the firm assists clients by referring disputed issues to the appropriate bodies: the auditor’s hierarchical superior, the departmental interlocutor, the tax conciliator or tax mediator; the relevant commissions; and the French Tax Abuse Committee (Comité de l’abus de droit fiscal).

Discretionary relief and settlement procedures

The firm also assists clients in discussions with the French tax authorities aimed at reducing their tax debt through a settlement or discretionary remission.

Drawing on our in-depth understanding of tax procedures, we develop a strategy. We work to protect your rights and limit the financial consequences of the audit.

Facing a tax audit?