Tax Lawyer - International taxation for individuals and tax litigations
With more than a decade of experience in the field of international income tax, Maître Cédric RIVIERE advises and assists individuals with their tax obligations, specializing in cross-border international mobility issues.
Maître Cédric RIVIERE advises individuals on the determination of their status as either tax residents or non-residents of France and can offer an efficient and cost-effective service for the filing of their French tax returns.
Working mainly with British clients, (in English), Maître RIVIERE is the author of publications on the application of the France/UK Double Tax Agreement :
Maître RIVIERE also advises and assists expatriates from other jurisdictions that have specific issues in relation to their international tax status. Areas of expertise include :
Determination of Tax residency.
French tax obligations for tax residents and non-residents of France.
Foreign assets reporting (bank accounts, shares accounts, bonds etc.) and the regularization of omissions.
The application of international tax treaties and the EU Social Security Regulations 883/2004
Maître RIVIERE also advises entrepreneurs on the issue of activities potentially creating a permanent establishment in France and can provide advice either before any litigation has commenced or represent the taxpayer once litigation has been initiated by the Tax Administration.
Whether in a national or international context, Maître RIVIERE can provide tax compliance services for individuals in respect of the following French filing obligations :
Income tax returns;
Wealth tax return (IFI);
Capital gains on the sale of foreign properties for French residents;
Inheritance returns for individuals, resident in France, who benefit from a foreign bequest.
Maître RIVIERE can advise individuals and companies involved in tax audits initiated by the French Tax Administration:
Managing all formal requests for information, documentation and justifications etc.,
Accounting verification (from tax office),
Accounting audit (remote verification of computerized accounting),
In-depth examination of the individual’s Personal Tax Status (involving a review of the individual’s recent personal tax returns)
Maître RIVIERE can advise, plan and take the lead on the appropriate strategy for taxpayers subject to an audit, and can respond to the requests of the Tax Administration’s officials.
Maître RIVIERE also assists audited taxpayers during hierarchical appeals, or even before the tax commissions.
Tax base litigation
Maître RIVIERE assists taxpayers, individuals or professionals, with regards to challenges as to income being correctly assessed in France or in other jurisdictions by reference to the appropriate international tax treaties.
Maître RIVIERE can advise and represent the client by drafting and submitting the preliminary contentious claim (Réclamation contentieuse préalable), then by supporting the taxpayer during the judicial phases in the first and second degree courts.
Tax recovery litigation
Maître RIVIERE defends taxpayers against the actions of the tax administration (Trésor Public) in the recovery of tax debts: Avis à tiers détenteur, including the seizure of assets etc.
This process covers preparing the initial claim to the tax administration, then providing representation and assistance before the judicial or administrative jurisdictions involving the Administrative Tribunal, Judicial Tribunal or Judge of execution (JEX).
Maître RIVIERE assiste les particuliers et les entreprises lors des procédures de contrôle déclenchées par l’administration :
Contrôle sur pièces (demande de renseignements, de justifications…),
Vérification de comptabilité (sur place),
Examen de comptabilité (vérification à distance de comptabilité informatisée),
Examen de la Situation Fiscale Personnelle (contrôle des particuliers),
Maître RIVIERE aide les contribuables vérifiés à définir une stratégie et à répondre aux demandes des vérificateurs.
Since the Law of October 23rd, 2018, the French Tax Administration is required to report to the Prosecutor’s services some cases that meet the criteria set by law in article 1741 of the French Tax Code.
Cases with the following characteristics are therefore automatically sent to the public Prosecutor:
An amount of reassessed tax greater than €100,000 with application of an increase of 100% or 80%;
An amount of reassessed tax greater than €100,000 with application of an increase of 40%, if during the preceding six calendar years the taxpayer has already been the subject, during a previous control, to the application of an increase of 100%, 80%, 40%.
Maître RIVIERE defends taxpayers who are prosecuted for tax fraud before the Criminal Court or can represent the taxpayer during the process of lodging a “Guilty plea” (Comparution sur Reconnaissance Préalable de Culpabilité – CRPC).