The Cabinet Briard has acknowledged strong expertise in arguing tax issues before the Council of State and the Court of Cassation.
It represents clients in the following types of matters: abuse of process, taxation of companies and individuals, real estate taxation, European and international taxation, taxation in the overseas départements and territories, tax proceedings, onsite searches, property taxes, business taxes, value added tax, criminal tax law, etc.
The statutes are carefully studied to ensure that Parliament has been sufficiently clear in defining the scope of the tax, and that it has afforded taxpayers appropriate litigation guarantees before the administrative, civil and criminal courts.
New Caledonia has the power to levy taxes and contributions for its own benefit, or for the benefit of its provinces, communities or other public interest organizations. The levying of taxes and contributions is authorized, and the basis and collection rules therefor are established, by laws for the territory adopted by the Congress of New Caledonia.
The Cabinet Briard has handled cases involving issues of New Caledonia tax law for many years.