TAX AUDIT

Tax audit lawyer in Pays de Gex

Our firm assists and represents its individual and corporate clients subject to a tax audit.

​

Whether in the context of:

• Requests for clarification and information following the filing of a tax return,

• In-depth tax review (ESFP),

• Accounting audit,

• Documentation check,

• Spontaneous regularization procedure,

• Contentious, adversarial or ex officio taxation procedure,

We assist and represent you throughout the procedure initiated by the Tax Administration.

​

In order to repair omissions, deficiencies or errors committed in the establishment of the tax, the Tax Administration have a certain period of time, called "recovery period".

In principle, this period is set at three years, but can be extended in certain situations, or even reduced for certain taxes.

​

In order to restore evaded taxes, the Tax Administration has exorbitant ordinary law powers.

For example, within the framework of the exercise of its right of communication, the Administration can ask third parties to provide a large number of documents enabling  it to analyse the taxpayer's situation. The Administration may also, within the framework of certain procedures, obtain the communication of all bank statements of the audited taxpayer in order to analyze all the transactions carried out during the audited period.

​

In return for the powers granted to it in the exercise of its right of audit, the Administration is bound by certain obligations and must respect the rights granted to the audited taxpayer.

Some of these rights are set out in the audited taxpayer's charter, others are provided for by law, interpreted by the Tax Administration's own doctrine.

​

When they infringe on the taxpayer's rights, certain acts performed by the Administration must be considered null and void.

In the most serious cases of infringement of these rights, the entire procedure carried out may be radically vitiated, leading to its annulment.

​

Whether initiated against an individual or a company, a tax audit procedure may have significant consequences for the taxpayer's financial or even personal situation.

These procedures are not mutually exclusive: a procedure initiated against a company may in some cases lead the Administration to initiate a parallel procedure against its directors and vice versa.

​

The use of a lawyer experienced in the practice of tax audits from the beginning of the procedure is often decisive in preserving the taxpayer's rights and defending his interests in the best possible way.

​

Unfortunately, these procedures are often neglected by taxpayers before the tax authorities notify them of a reassessment proposal.

​

While it is always possible for tax lawyers to intervene a posteriori within certain time limits in order to defend his client's interests, it is often difficult for a lawyer to reverse certain positions adopted during the audit operations.

​

In this spirit, we invite taxpayers to contact their lawyer from the beginning of the operations in order to preserve their rights.