Validation and securing of complex tax situations and tax arrangements
A requirement of legal rigour and control of tax risk
The design of complex tax packages is a key strategic lever in structuring heritage, real estate and entrepreneurial operations at high stake. However, in a context marked by a constant strengthening of the powers of control of the tax administration, a sustained evolution of case law and an increasingly restrictive approach to the concept of tax optimisation, these arrangements cannot be envisaged without a thorough process of legal validation and security.
The search for fiscal performance must now be based on a logic of maximum legal certainty, which is the only way to ensure the sustainability of transactions and safeguard the interests of taxpayers exposed to significant risks of reorganization and litigation.
Increasing complexity of tax risk
A tightening of controls and case law
The tax administration now has an extensive legal arsenal to challenge schemes which it considers to be contrary to the spirit of the law. Increased recourse:
- procedures for abuse of tax law;
- Requalifications based on the abnormal act of management;
- the question of the economic substance of the operations;
illustrates this trend.
At the same time, the case law confirms a growing demand for economic, legal and financial coherence in the set-up of national and international taxation.
Major financial and reputational challenges
Beyond the financial consequences — Tax recalls, interest on late payments and increases — the challenge of a tax package can have significant repercussions in terms of:
- governance;
- of reputation;
- relations with financial partners.
Validation of tax arrangements: a structuring approach
In-depth legal and tax analysis
The validation of a complex tax package involves an exhaustive analysis of the applicable arrangements, including:
- the legislation in force;
- administrative doctrine;
- the most recent case law.
The aim of this analysis is to assess the legal soundness of the scheme chosen and to identify areas of potential vulnerability.
Rationale for economic and heritage reasons
Security is also based on the ability to demonstrate the existence of non-exclusive tax grounds:
- economic objectives;
- financial targets;
- organisational objectives;
- patrimonial objectives.
This demonstration is a central element of the mounting defence in the event of a check.
Formalization and traceability
Rigorous legal documentation — written consultations, structuring notes, minutes, comparative analyses — allows:
- ensure traceability of decisions;
- strengthen the credibility of the scheme implemented;
- consolidate the defence in case of dispute.
Legal security instruments
Use of the tax rescript
Where the issues warrant it, the tax rescript is a preferred tool for securing security. It allows for a formal position of the administration on the application of a tax system to a given situation, subject to a precise and sincere presentation of the assembly.
The preventive tax audit
The tax audit, carried out prior to or during restructuring, allows:
- identify latent risks;
- adapt the mounting;
- strengthen legal robustness.
Accompanying a dedicated tax lawyer
The validation and securing of complex tax schemes requires a high level of expertise and exclusive tax law practice, combined with a perfect knowledge of administrative and court practices.
The law firm of Maître Édouard Pruvost, a tax lawyer at the Paris Bar, works alongside its clients at all stages of tax structuring:
- design and validation of complex tax schemes;
- legal security of property, real estate and entrepreneurial operations;
- assistance in tax controls and correction procedures;
- defending the interests of taxpayers in high stake tax disputes.
This approach, based on the rigour, anticipation and customisation of solutions, enables taxation to be included in a comprehensive strategy for managing risk and creating sustainable value.
