« All the citizens have the right to ascertain, by themselves, or through their representatives, the need for public tax, to consent to it freely, to watch over its use, and to determine its proportion, basis, collection and duration. »
1789, Declaration of Human and Civic Rights, Article XIV
What is it ?
Tax law is the branch of law covering the legal rules relating to taxes, duties, and social security contributions. It deals with the relationship between the subjects of law (a person or legal entity ) and the tax administration. Consequently, it ensures the contribution of citizens and companies to the State’s economic and social functions.
French tax law and its particularities
French taxation is extremely complex. It is governed by the Finance Act, voted each year, which is constantly changing, particularly because of legislative adjustments dictated by economic and budgetary imperatives.
Moreover, international conventions codifying cross-border transactions blur the whole picture and make things even more complex. Globalisation and international trade compel France, like any other country, to adapt its tax legislation in order to improve its balance of trade.
The different versions of the French Finance Act (initiale, rectificative ou de règlement) only make this fiscal muddle even thicker.
What are the risks for the taxpayer ?
There is no doubt that issues in tax law matters have an impact on the daily life of the taxpayer.
Not knowing how to find the way out of the tax law’s maze means being exposed to a number of risks :
- Struggling with an uncontrolled taxation (and therefore facing tax overpayments);
- Facing tax audits (due to misreporting, or in case of discrepancies between the actual results and the business monograph) ;
- Declaring a transaction in a tax regime that is not provided for (e.g. a purchase and resale of a property without having chosen the status of property trader).
These are just a few examples of situations that can arise in the absence of tax advice. Making the right decision for the good of your business in the face of growth challenges, or for the protection of your personal assets, is not just a matter of judicious management. The tax law texts are sometimes so intricate that it is very difficult to understand and implement them. And quite rightly tax law is not part of the company directors’ remit.
On the other hand, it is up to them to focus their choices on advancing their business in terms of development and innovation. Aspects that sooner or later come up against tax-related issues.
Why do your projects need a tax lawyer ?
Taxation adds a mental strain that considerably slows down the achievement of personal and professional goals. The fear of not having made the best decisions with regard to tax regulations pollutes the creative impulse and feeds a sly feeling of insecurity.
A lawyer with expertise in tax law may play a key role in relieving this pressure.
It is always better to be assisted and guided by a tax law professional from the beginning, at the creation of your business. He can help you anticipate the tax burden and avoid the pernicious financial consequences of a bad choice which, in turn, feed a state of distress weighing heavily on the serenity of the head of the company.
Moreover, taxpayers may find themselves at a loss when faced with an examination of their file by the tax authorities, which for example may find a discrepancy between the amount of property income declared and the property assets. Tax audit assistance/advice for individuals in the event of transfers of movable and immovable assets, shall guarantee the payment of the right tax.
A tax lawyer is able to prevent the risks to which companies and individuals may be exposed, while supporting the strategy chosen by the directors or the life plans of each individual.
Avocats Antomarchi & Associés is a trusted partner that supports individuals and companies so that they can “move in a safe zone”. Our lawyers guide you along a path strewn with pitfalls, in a complex territory that is difficult to “decode”. From the request for information, to the inspection procedure and the rectification procedure in the event of a tax adjustment, they defend your interests and help you to assert your rights.
Services for companies
- Assistance and defence in the event of tax disputes: searches (article L16 B), audits of accounts (3927-SD), tax rectification proposals (2120-SD, 3924-SD…) ;
- Tax returns: 3% tax (tax on the market value of real properties owned in France by legal entities, 2746-SD), capital gains, corporate tax;
- Support for foreign companies wishing to set up in France
- Taxation of professional activity
- International taxation
Prestations pour les particuliers
- Assistance and defence in the event of tax disputes: audits within the framework of an ESFP (examen contradictoire de la situation fiscale des personnes physiques, 3929-SD) ;
- Tax returns: IRPP, IFI, capital gains, income tax and local taxes (property tax, taxe d’habitation, etc.)
- Regularisation of assets held abroad
- Advice on transfer, investment and in French inheritance tax
Avocats Antomarchi & Associés
Our lawyers guide and assist you in your dealings with the tax authorities, answer all your questions and stand by your side in resolving disputes.
Avocats Antomarchi & Associés provides advice on tax law, but also on business law and on employment law. The firm offers advice that is totally personalised and adapted to your needs in order to inform you, help you prevent risks, assist you in your strategic choices, defend your interests and represent you before the relevant courts.