Find Lawyers in France for Tax Law
Practice Area Overview
A tax lawyer helps a company or a private individual to evaluate the tax implications of their business decisions, and to choose the most tax-efficient solutions to achieve the taxpayer’s objectives. The client is reassured by the knowledge that they are in compliance not only with the letter of the law, but also - and this is a specific feature of tax law – with the spirit of the law. This is because a taxpayer who does not comply with the aim of tax legislation may breach anti-avoidance provisions (known in French as ‘abuse of law’ provisions). A tax lawyer will review and advise on taxation or double taxation paid by a taxpayer, sometimes unknowingly in the course of international transactions.
A tax lawyer will defend companies or private individuals against a determination by a revenue authority that tax deductions are either not legally funded, or that the tax paid does not reflect the true economic position of the taxpayer. That may involve the tax lawyer either seeking an agreement with the revenue authority or defending a case in a contested hearing before the courts. Such a defence will challenge the legal basis of the tax adjustment, as well as challenging the procedural fairness of the assessment and determination by the revenue authority.
Finally, a tax lawyer must defend his client against civil penalties that are often broadly imposed without consideration of the individual circumstances of a taxpayer, or against criminal offences frequently filed by the revenue authority against taxpayers. In this regard, a tax lawyer must therefore also be a criminal lawyer.
L’avocat en droit fiscal aide l’entreprise ou le particulier à déterminer les conséquences fiscales de ses décisions et à choisir la voie la moins imposée pour atteindre ses objectifs. Il lui apporte la sécurité de savoir qu’il est en conformité non seulement avec la lettre de la loi mais en outre – et ceci est une spécificité du droit fiscal – avec l’esprit de la législation, que le contribuable doit assimiler sous peine de commettre un abus de droit. Il s’attache à détecter les surimpositions ou les double-impositions que l’entreprise subit sans en avoir conscience ou bien sans parvenir à les éliminer, notamment en matière de transactions internationales. Il défend les entreprises et les particuliers face aux redressements qui ne sont pas fondés en droit, ou bien qui sont contraires à la logique économique. Pour cela l’avocat recherche soit un accord amiable avec l’administration, soit une victoire contentieuse devant le juge de l’impôt. Il ne se borne pas à contester le bien-fondé des redressements, mais il audite la régularité des opérations de contrôle et fait valoir toute irrégularité de procédure. Enfin il doit défendre son client contre les sanctions administratives que l’administration applique trop systématiquement, et contre les plaintes pénales que l’administration fiscale dépose de plus en plus fréquemment contre les contribuables : l’avocat en droit fiscal doit par conséquent être également un avocat pénaliste.
Select a location from the list below to find the best legal talent for your needs.
Cities
Our Methodology
Recognition by Best Lawyers is based entirely on peer review. Our methodology is designed to capture, as accurately as possible, the consensus opinion of leading lawyers about the professional abilities of their colleagues within the same geographical area and legal practice area.
The Process
Best Lawyers employs a sophisticated, conscientious, rational, and transparent survey process designed to elicit meaningful and substantive evaluations of the quality of legal services. Our belief has always been that the quality of a peer review survey is directly related to the quality of the voters.