Our law firm has an expertise in tax law issues, both in tax litigation and in tax consulting.
However, we have developed a very specific expertise in tax litigation. In this regard, we will point out that :
- Thanks to his previous position as a legal officer in the tax law section of the Administrative Tribunal of Paris, Maître D’Angela fully masters the intricacies of tax litigation, especially when handled by administrative jurisdictions.
- If you want to appeal to an administrative jurisdiction (Tribunal or Court) on a question of tax law, it is vital to consult a lawyer with recognised experience in tax litigation, and who therefore will be able to give you valuable advice and to defend your case properly.
Our expertise in tax consulting
We provide tax consultancy services mainly to individuals :
- who are tax residents in France.
- who are not tax residents, but who hold assets in France.
However, we may also advise companies and not-for-profit organizations.
Our services in tax consulting
Our law firm essentially provides tax consultancy services in the four following areas.
Legal advice on :
- individual tax matters
- patrimonial taxation
- taxation of not-for-profit organizations
Tax optimisation on :
- income tax (e.g. investments in Overseas markets, in the forest industry)
- wealth tax (e.g. ‘Dutreil’ agreement)
- gift tax and inheritance tax (e.g. dismemberment of the right of ownership)
Tax return : income tax, wealth tax
Every person who is within the taxable class must fill a return of his income (for income tax) or of his heritage (for wealth tax). This obligation applies both to individuals who are tax residents and to those who hold assets in France.
Regularisation operations :
Our law firm has developed special expertise in regularizing foreign bank accounts, yet to be declared in France.
Our expertise in tax litigation
Our tax litigation areas
Litigation of the validity of taxes :
Our expertise regarding litigation of the validity of taxes cover all types of taxes, extending from income tax and wealth tax, to VAT and local taxes (e.g. local residence tax).
Furthermore, we will point out that our law firm has developed special expertise in dealing with specific litigation, such as properties evaluation (for assessment of wealth tax, gift tax or inheritance tax).
Litigation of tax recovery :
The D’Angela Law Firm is one of the few french law firms which has developed special expertise in dealing with litigation of tax collection. Thus we can help you to challenge some legal proceedings engaged against you, e.g. a summons to pay or a garnishee order.
Our services in tax litigation
We intervene throughout all the procedural phases : during the tax audit (e.g. desk audit, tax audit of individuals), during the tax adjustment procedure (e.g. on receipt of a tax reassessment notice), after a tax collection notice and, potentially, if legal proceedings are engaged against you by tax authorities.
1) How we will defend your case during a tax audit
- We will send a reply to requests for inquiries.
- We will send a reply to requests for clarifications or justifications.
- We will establish a constructive dialogue with the auditor.
2) How we will defend your case during a tax adjustment
- We will send a reply to the authorities for voluntary adjustments.
- We will possibly send a reply to the responses to taxpayer representations.
- We will make a meeting request with the auditor or his immediate superior, in order to present your arguments orally and enhance the debate.
- If needed, we will submit your case to the competent tax committee (departmental committee for direct and turnover taxes, conciliation departmental committee, etc) and defend you.
- If needed, we will submit your case to the tax conciliator.
3) How we will defend your case after a tax collection notice
a) We will send a claim to the authorities and an application for suspension of payment if needed.
Therefore we will :
- challenge the validity of the tax.
- apply for a suspension of payment of the disputed tax if necessary.
It is also good to know that, if your application for a suspension of payment is rejected, you may dispute the decision and refer to the interim relief judge from the Administrative Tribunal.
b) If your claim is rejected, we will file a petition with the court that has jurisdiction.
Therefore, we will ask the judge (from an administrative court or a civil court, according to the tax) the elimination of your taxation.
If you win your case, the authorities are required to refund to you any undue payment (with interests at the rate fixed by law).
4) How we will defend your case if legal proceedings are engaged against you
a) We will send a claim to the Treasurer responsible for the legal proceedings.
b) If your claim is rejected, we will file a petition with :
- the enforcement judge with jurisdiction, when there is a dispute over the validity of the contested act.
- the tax judge (from an administrative court or a civil court, according to the tax) with jurisdiction, when there is a dispute over the validity of the obligation to pay, or over the amount of the tax liability given what you would have already paid.
Our expertise in non-contentious matters
Depending on the case, we may approach the tax administration and ask for a tax forgiveness or a forgiveness of applied penalties (interests charged, surcharges, etc).
If tax forgiveness is denied, it is possible to lodge an appeal on the ground of abuse of authority before the administrative tribunal.