Facing a tax inspection and suit
Tax matters comply with a number of complex rules; mastering them requires a high level of rigour not all companies are capable of showing.
To make the test of the tax inspection as painless as possible, everything is played upstream:
- first of all in the daily life of the company: it is better to have one’s counsel validate the tax options linked with any major decision, so as to sum up the consequences correctly;
- in making sure that all the documents in proof are available: you must be able to prove all the expenses incurred and prove that they were incurred on behalf and in the interest of the company;
- in having a pre-inspection carried out from time to time.
Our primary concern is to help you think “tax inspection” a long time in advance, so as to reduce its possible amount and extend the period between two inspections.
Our answer
Lamy Lexel helps you anticipate tax inspections, answer them and face the possible contentious actions that result from them.
The anticipation measures
- prepare organisation charts and secured tax choices, at short and medium term
- carry out a regular pre-inspection audit to detect any possible deficiencies: it allows the company, upstream from the stress of an inspection, to update its files, recuperate all the documents that might be missing, to detect the internal practises that do not fully respect the texts, and to return to full compliance
- in particular check the points automatically studied by the Tax Authorities (intra-community VAT, VAT carrousel, cost of transfer, computerized accounting…)
The tax inspection
Lamy Lexel will help you meet the different requirements of the Tax Authorities and prepare you for their various types of inspection:
- inspection of documents, carried out by the Inspector from the returns produced by the company;
- requests for explanations and documents in proof, depending on the information already held by the Authorities or the crosschecking it has already carried out;
- exercise of the right of communication (search for elements on the premises of third parties);
- right of investigation;
- search in the company and at the manager’s domicile;
- tax violation flagrancy;
- examination of the manager’s personal tax situation
The tax suit
At the end of the inspection, if the firm and the manager do not agree with the tax Authorities conclusions, Lamy Lexel can take two actions:
- first of all the precontentious actions: disciplinary complaint (squad leader, departmental or interregional interlocutor) ; appeal to the minister; joint committees (departmental tax commission, conciliation board);
- should the disagreement persist, the contentious phase:
- first of all, a contentious claim, instructed by the Tax Authorities themselves;
- then an action before the court
- once the decision is obtained, possible request for respite of payment
