Drawing on its recognized litigation experience and its ongoing collaboration with its correspondent lawyers, the Cabinet Briard applies its expertise to all tax matters brought before the supreme courts.
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 only arguments that can be made before the Council of State and the Court of Cassation are claims that “arise from the decision appealed” (procedural issues, issues of form, inappropriate grounds) or claims on the merits based on legal grounds and issues already reviewed by the lower courts (except, of course, public policy arguments).
Since March 1, 2010, the Cabinet Briard applies its experience with preliminary constitutionality issues to tax disputes.
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 is a French territory with a specific status and has its own tax system, which includes direct and indirect taxes that are collected primarily by the territory. The New Caledonia tax system has adapted certain taxes and contributions levied on the mainland.
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.
