Tax audit assistance: company (Accounting audit) individuals (Personal Tax Situation Examination – ESFP)
Receiving an audit notice is a sensitive step in relations with the tax administration. Whether it is an accounting audit targeting a company or a personal tax situation examination (ESFP) concerning an individual, this procedure is strictly governed by law and can lead to significant financial and asset consequences.
Our firm, specializing in tax law and tax litigation, assists its clients at all stages of the audit procedure, in order to guarantee the respect of their rights and to secure their tax situation.
Our areas of intervention
1- Assistance upon receipt of the audit notice
Upon notification of the audit notice, we intervene to:
- Analyze the formal regularity of the notice (mandatory information, deadlines, scope of the audit, compliance with the Charter of rights and obligations of the audited taxpayer);
- Identify the nature and scope of the audit:
- Accounting audit (corporate tax, VAT, other professional taxes)
- ESFP (income tax, social security contributions, IFI, etc.)
- Determine the most appropriate audit strategy, based on the client's situation and financial stakes;
- Prepare the client for initial interactions with the tax administration.
2- Assistance during accounting audits (companies)
We support companies and their directors throughout the audit, particularly for:
a- Preparation and organization of the audit:
- Preliminary review of accounting records and supporting documents;
- Identification of risk areas (deductible expenses, transfer pricing, VAT, intra-group flows, director remuneration, etc.);
- Assistance in preparing the Accounting Entries File (FEC) and required documents.
b- Support during exchanges with the auditor:
- Assistance in meetings and interviews with the tax administration;
- Drafting and securing responses to information requests;
- Managing exchanges to avoid inappropriate or detrimental communication.
c- Defense of the company's interests:
- Ensuring compliance with procedural guarantees;
- Critical analysis of the auditor's positions;
- Development of legal and tax arguments to prevent or limit proposed adjustments.
3- Assistance in the context of an ESFP (individuals)
In the context of a personal tax situation examination, our firm intervenes to:
- Analyze the consistency between declared income, assets, and lifestyle;
- Examine bank flows, capital movements, and asset transactions;
- Assist the taxpayer in justifying the origin of funds (gifts, inheritances, sales, exempt income, etc.);
- Prepare and secure responses to the administration's requests;
- Manage exchanges to limit the risks of reclassification or default taxation.
4- Assistance after the audit and in case of reassessment
When the audit results in a proposed reassessment, we provide:
- Detailed analysis of the proposed reassessment (legal basis, reasoning, calculation);
- Drafting a reasoned response within the legal deadline;
- Assistance during oral and adversarial proceedings;
- Negotiation with the tax administration when appropriate;
- Referral to competent authorities (departmental contact, tax commissions, etc.).
5- Tax litigation and subsequent phases
In case of persistent disagreement with the administration, we assist our clients in:
- Filing administrative appeals;
- Proceedings before the competent administrative and judicial courts;
- Challenging penalties and surcharges applied;
- Implementing, where applicable, settlement solutions or payment plans.
A confidential, rigorous, and tailored approach
Each request from the administration requires a specific response. Our firm prioritizes:
- A personalized analysis adapted to the client's situation and stakes;
- A strict confidentiality ;
- A rigorous rmasterybased on a thorough understanding of tax procedure;
- A close coordination with trusted contacts.
A trusted partner in relations with the tax authorities
We support our clients over the long term, as a strategic partner, to secure their dealings with the tax authorities and protect their interests in a demanding and evolving regulatory environment.