Defense before administrative and judicial courts
When a tax procedure concludes without agreement with the tax authorities, the taxpayer can resort to the competent administrative and judicial courts. Defense before these courts requires a rigorous approach and in-depth expertise in tax law, as well as mastery of procedural rules.
Our firm, specializing in tax law and tax litigation, assists its clients in defending their interests before administrative courts (administrative tribunal, administrative court of appeal, Council of State) and judicial courts (judicial tribunal, court of appeal, Court of Cassation), whether it concerns tax reassessments, disputes relating to taxes, or tax penalties.
Our areas of intervention
1- Defense before administrative courts
Administrative courts handle tax disputes primarily involving corporate tax, VAT, and other business taxes, as well as income tax and social security contributions. We intervene for:
- Analyzing decisions rendered by the tax authorities and identifying the legal grounds on which to base challenges to reassessments and penalties;
- Drafting petitions before administrative courts;
- Assisting the taxpayer in hearings before these courts and defending their rights and interests;
- Challenging tax penalties, arguing for their reduction or cancellation;
- Obtaining tax refunds or reductions in cases of disputes over tax valuation or classification.
2- Defense before judicial courts
In certain cases, tax disputes may fall under the jurisdiction of judicial courts, particularly when they concern IFI (wealth tax), inheritance or gift taxes, and registration duties. We intervene in these proceedings to:
- Analyze the facts and the applicable law for tax disputes falling under judicial courts;
- Draft procedural documents and pleadings;
- Assist the taxpayer during hearings before these courts and defend their rights;
- Argue for the reduction or cancellation of penalties, by presenting legal arguments and factual elements favorable to the taxpayer.
3- Defense strategy and analysis of stakes
Defense before administrative and judicial courts requires an adapted strategy, depending on the client's financial, asset, and reputational stakes. We intervene to:
- Evaluate the risks associated with each procedural option;
- Develop a personalized defense strategy, based on the client's profile and objectives;
- Advocate for an amicable or transactional solution, when such an option is possible and favorable for the client;
- Implement appeal routes to maximize chances of success before the competent courts.
4- Comprehensive support and litigation management
We support our clients throughout the tax litigation procedure, providing complete case management. Our services include:
- Monitoring proceedings before administrative and judicial courts;
- Analysis of decisions rendered and measures to be taken following a judgment (request for enforcement, refund requests, appeals);
- Assistance in appeals and cassation proceedings, if the initial decision is not favorable to the client;
- Advice on implementing amicable solutions or negotiations, to avoid prolonging the litigation.
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 strategic approach, integrating short and long-term implications;
- A rigorous mastery, based on a perfect command of tax procedure;
- A strict confidentiality, adapted to sensitive and high-stakes cases.
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.