Contesting Rectification Proposals
Receiving a rectification proposal marks a decisive step in the tax audit procedure. This document formalizes the tax administration's position and specifies the proposed adjustments, the additional taxes levied on the taxpayer, and, where applicable, the penalties.
Contesting a rectification proposal requires in-depth legal and tax analysis, a perfect command of procedural rules, and a strategy adapted to the taxpayer's financial, asset, and reputational stakes.
Our firm, specializing in tax law and tax litigation, assists its clients at all stages of the contestation, for both companies and individuals.
Our areas of intervention
1- Preliminary Analysis of the Rectification Proposal
Upon receipt of the rectification proposal, we intervene to:
- Verify the formal regularity of the document;
- Analyze the legal and factual basis of the proposed adjustments;
- Examine the reconstruction method used by the administration, if applicable;
- Assess the financial, tax, and asset implications of the reassessment;
- Identify grounds for contestation and define an appropriate defense strategy.
2- Preparation and Submission of the Response to the Rectification Proposal
We assist our clients in drafting a reasoned response, within the legal deadline, including in particular the following operations:
- Contesting the merits of the adjustments (legal classification, interpretation of texts, assessment of facts);
- Challenging the calculation of the reassessments;
- Contesting penalties, surcharges, and late payment interest;
- Formulating arguments based on the law (General Tax Code and Book of Tax Procedures), administrative doctrine, case law, and general principles of tax law;
- Producing supporting documents and evidence to support the taxpayer's position.
3- Assistance in the Oral and Adversarial Debate
The rectification procedure is part of an oral and adversarial debate with the tax administration. As such, we intervene to:
- Assist the taxpayer during meetings and exchanges with the auditor;
- Present and orally defend the arguments developed in writing;
- Clarify technical or factual points under discussion;
- Seek, where appropriate, settlement solutions or partial withdrawal of rectifications.
4- Hierarchical Appeals and Referral to Tax Commissions
In case of persistent disagreement with the auditor, we assist our clients in:
- Referring to the departmental or regional contact person;
- Preparing and presenting cases before the competent tax commissions (Departmental Commission for Direct Taxes and Turnover Taxes, National Commission, etc.);
- Assisting during sessions and hearings before these commissions;
- Strategically leveraging the opinions rendered by the commissions in the subsequent proceedings.
5- Post-Procedure and Litigation Phase
When the contestation does not lead to a withdrawal of the adjustments, our firm intervenes in:
- Analyzing the administration's response to the taxpayer's observations;
- Assisting during the recovery of additional taxes;
- Preparing and filing contentious claims;
- Conducting proceedings before the competent administrative and judicial courts;
- Contesting penalties and obtaining, where applicable, remissions or abatements.
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.