Business law

Faced with these challenges, a tax attorney is an indispensable partner to secure your transactions and optimize your position in strict compliance with the law.

MOSAIK assists companies and individuals with all of their tax matters, from strategic advice to defense in litigation. Our tax attorneys work from Paris, Mexico City and Hong Kong, which allows us to handle French-Mexican and French-Asian matters as one integrated team.

Tax law: a constantly evolving legal framework

Tax law governs compulsory levies: taxes, duties and social contributions. In France, the French General Tax Code (Code général des impôts) forms the backbone of tax regulation. This text of several thousand articles is amended continuously through the annual and supplementary finance acts. On top of this national framework come the European directives on VAT and business taxation, as well as the international tax treaties designed to prevent double taxation.

This regulatory complexity creates significant uncertainty for taxpayers unfamiliar with the law. An investment decision, a restructuring or a wealth transfer each carries specific tax implications that must be anticipated. Errors, even unintentional ones, expose taxpayers to reassessments together with late-payment interest and penalties, on a scale strictly set by the French General Tax Code: 10 percent for failure to file or late filing, 40 percent for deliberate breach, 80 percent for fraudulent schemes or abuse of law. A precise command of this scale, and of the means to challenge its application, is one of the cornerstones of our litigation practice.

MOSAIK's areas of practice in tax matters

Corporate taxation

Taxation bears directly on corporate profitability. The rules governing corporate income tax follow complex mechanisms that only a specialist fully masters. MOSAIK advises companies on optimizing their tax burden within the legal framework, in particular through the use of available tax incentive schemes and the structuring of transactions.

VAT and indirect taxation

Value added tax is the French State's largest source of tax revenue. Simple in appearance, the system generates numerous practical difficulties: determining the applicable rate (20, 10, 5.5 or 2.1 percent), exercising the right to deduct, and the specific rules governing intra-Community and international transactions. Companies engaged in cross-border transactions face particularly technical VAT issues whose management requires in-depth expertise.

International taxation

For cross-border matters, see our dedicated international taxation page.

Personal and wealth taxation

Individuals holding significant assets face complex taxation: personal income tax, the French real estate wealth tax (IFI), social levies, inheritance and gift taxes. Wealth planning requires a rigorous approach, factoring in both the taxpayer's objectives and the limits set by the tax administration. MOSAIK assists business owners with the tax structuring of their organization and helps individuals grow and transfer their wealth on the best possible terms.

Tax audits: a regulated procedure

The different forms of audit

The French tax administration has a three-year reassessment period to audit taxpayers' returns, running until December 31 of the third year following the year for which the tax is due. There are three main forms of audit:

• The desk audit, carried out remotely from the offices of the French public finance directorate (DGFiP), which may give rise to a written request for justification;
• The accounting audit, an in-depth procedure conducted on the company's premises or at its accountant's office, after service of an audit notice at least 48 hours in advance;
• The review of the standard audit file (Fichier des Écritures Comptables, FEC), mandatory since 2014 for companies keeping computerized accounts, which enables the administration to run automated analyses.

The audited taxpayer's safeguards

Having a tax attorney at your side during an audit fundamentally changes the taxpayer's position. MOSAIK steps in as soon as the audit notice is received, to assess the risks, prepare the responses and ensure that procedural safeguards are respected. Irregularities in the conduct of the audit can render the procedure void and lead to the corresponding reassessments being dropped. At the end of the audit, if the inspector notifies adjustments, the taxpayer has 30 days to submit observations: this is where the tax attorney's legal argumentation matters most.

Tax litigation

The administrative claim phase

When the administration notifies a tax reassessment, the taxpayer may contest it by filing a formal claim. MOSAIK drafts reasoned claims that expose the administration's errors: incorrect legal characterization of the transactions, misapplication of a tax provision, insufficient reasoning, procedural defects. This amicable phase often secures a partial or full discharge without going to court.

The judicial phase

If the disagreement persists after the administrative phase, the dispute moves to the courts. Tax disputes fall within the jurisdiction of the administrative courts for direct taxes and of the judicial courts for indirect taxes such as VAT. The tax attorney builds a tailored strategy and represents the client at the hearing.

Mastering taxation is a strategic issue for companies and individuals alike. Given the complexity of the rules, their constant evolution and the risks involved, the support of a specialized tax attorney is essential to secure your transactions and defend your interests in litigation. MOSAIK puts its expertise at your service: contact us for an initial discussion and a personalized analysis of your situation.

Frequently asked questions

What is the difference between a tax attorney and an accountant?

The accountant keeps the books and prepares the tax returns. The tax attorney handles complex legal advice, the structuring of transactions and defense in litigation. The two professions are complementary and frequently work together on the most significant matters.

When should you consult a tax attorney?

A tax attorney is valuable in many situations: when structuring a transaction (company formation, acquisition, restructuring), as soon as a tax audit notice is received, when facing a reassessment, or to optimize personal wealth taxation ahead of a gift or an inheritance.

Can a tax reassessment be challenged?

Yes, provided the statutory claim deadlines are met. Many reassessments can be challenged, either on the merits (misapplication of the tax law) or on procedural grounds. A quick review of the file makes it possible to assess the chances of success before taking any steps.

How does a first consultation work?

The first consultation is used to analyze your situation, identify the risks and the available courses of action, and define the most suitable strategy. A fee estimate is provided before any work begins, so that you have a clear view of the costs.