Julien Alquier

Tax lawyer in Nice

Telephone : 04 22 13 27 01
contact@alquier-avocat.fr
16 Boulevard Victor Hugo, 06000 Nice, France

FR EN ES RU

Presentation
Julien Alquier, Tax Lawyer in Nice

Maître Alquier, holder of the Certificate of Aptitude for the Profession of Lawyer, graduated from a Master 2 of tax strategy of the company and a Master 2 of law of responsibilities, offers his clients advice and Defense in french taxation.

Maître Alquier is always up-to-date with recent legislative and jurisprudential developments, particularly as a teacher at the University of Nice Sophia-Antipolis, and strives to provide its clients with quality services in accordance with the principles of The profession of lawyer, namely rigor, competence, availability and responsiveness. He advises companies, individuals, trade unions and associations. Its main area of ​​activity is the french tax law.

Maître Alquier intervenes both in the legal field by the drafting of acts and contracts, and in judicial matters by representation in the courts.

Continuing education is a prerequisite for dealing with legislative and jurisprudential changes in order to best meet the needs of its clients as part of their tax optimization.

His office is located in the city center of Nice, close to the administrative and judicial courts. The Louvre and Nice Etoile car parks are just a few meters from the office.

Telephone : 04 22 13 27 01
contact@alquier-avocat.fr
16 Boulevard Victor Hugo, 06000 Nice, France

FR EN ES RU

Business Tax Law

Maître Alquier is involved in all areas of corporate taxation.

In terms of advice, the firm assists companies and legal entities in making declarations of their profits whether agricultural, industrial and commercial or non-commercial.

Agricultural profits (BA) are determined according to a specific regime and are added to other income to constitute the total income subject to the scale of income tax. The rules governing the taxation of agricultural profits are provided for under an agricultural micro-benefit scheme, a regime of actual, normal or simplified profit, and a transitional regime between the first two schemes. There are also special plans with special allowances, tax credits and deductions. This applies in particular to forestry operations, breeders of new plant varieties, activities in the equestrian sector, exceptional agricultural profits clamping schemes, companies and groups, or sharecropping operations.

Industrial and commercial profits (BIC) are governed by article 209, I, first paragraph of the General Tax Code (CGI), which stipulates that profits liable to corporation tax are determined according to the same rules as profits Industrial and commercial property subject to income tax according to the applicable regime of real, normal or simplified profit. BICs are subject to tax in two different ways: income tax if they are realized by an individual operator or a partnership which has not opted for corporate tax, or The corporation tax if the operator is a corporation or other legal person liable for that tax. The exceptions to this principle are very specific and provided for by specific rules relating to corporate tax. More generally, the rules governing industrial and commercial profits are applicable without taking into account the nature of the business of the company liable to corporation tax, whether commercial, professional, agricultural or forestry, Management of real estate assets, etc.

Non-commercial profits (or BNC) are governed by Article 92 of the General Tax Code (CGI), which provides for income from the liberal professions, offices and offices, and occupations, profit-making and profit sources. Not related to any other class of profits or income. The latter category includes a large number of taxable profits and Maître Alquier intervenes so that the taxpayer can control the category to which his profits relate because certain professions require special attention.

More broadly, legal entities are subject to corporation tax (IS) under Article 205 of the General Tax Code (CGI) on all profits made by companies and other entities Legal entities such as the public authorities referred to in Article 206 of the same Code. Legal entities are also subject to various additional contributions to corporation tax (IS) established on a permanent or temporary basis, to the application of additional contributions merely by the realization of profits and whatever the assignment which Is allocated to them by the company on a retained, reserve or distribution basis, such as the territorial economic contribution (CET) made up of the corporate property tax (CFE) and the enterprise value added tax (CVAE).

Maître Alquier will undertake to determine whether, as a number of companies or local authorities, taxpayers may be exempted in whole or in part, depending on the exemptions and special arrangements, particularly for parent companies, subsidiaries and groups of companies Mergers and similar transactions.

Telephone : 04 22 13 27 01
contact@alquier-avocat.fr
16 Boulevard Victor Hugo, 06000 Nice, France

FR EN ES RU

Personal Taxes

The first paragraph of Article 1 A of the CGI provides substantially that a single annual personal income tax is hereby designated as income tax, which is levied on the total net income of the taxpayer In accordance with the provisions of Articles 156 to 168.

The income of the individuals making up the total net income can be constituted by different types of income, such as property income, movable capital income (which mainly includes dividends and assimilated distributions, income from fixed income investments and securities income Foreigners), all categories of remuneration, salaries, wages, allowances, emoluments, pensions and life annuities, capital gains from the sale of goods or rights of any kind, profits from farming (BA) , Industrial and commercial profits (BIC), profits from non-commercial professions (BNC) and assimilated earnings,

Maître Alquier assists clients in determining their income and tax base, more commonly referred to as the "tax base" and calculating the tax according to the progressive scale and the rates applicable to each installment Of income. As such, the firm will verify that customers are taxable according to the rules of territoriality for assessing their tax domicile specifically to analyze whether the taxpayers are located in France.

Similarly, Maître Alquier will study the family situation of her clients in order to respect the rule of taxation per household and the family quotient that differs according to the marital status (husband, wife, partners of a jointly imposed PACs, children and Other dependents, etc.) as well as the expenses which may be deducted from the total income or the special allowances provided for in certain cases.

In addition, Maître Alquier will investigate whether the application of deductions, reductions or tax credits can be made for his clients and he accompanies his clients until the phase of payment of the income tax that Shall be made to the Public Accounting Officer.

As specified on the page "Proceedings and tax litigation", Maître Alquier, as soon as the tax notice informs the client, will accompany his client for the recovery of the tax in case of difficulty and establish the system The most appropriate between the provisional third parties and the automatic monthly withdrawals from their bank accounts.

Telephone : 04 22 13 27 01
contact@alquier-avocat.fr
16 Boulevard Victor Hugo, 06000 Nice, France

FR EN ES RU

Procedure and taxes litigation

Even if declarations filed by taxpayers are presumed to be accurate, any deficiencies, inaccuracies or omissions may be rectified by the administration during a tax audit. These checks can take different forms and, in this context, the administration has powers to verify taxpayers' status. Indeed, among its powers, the tax administration has the ability to make rectifications and restore taxation under the law that can be very detrimental to the taxpayer who has made a bona fide mistake.

Maître Alquier assists you in your statements, but also throughout the proceedings. It ensured that the opening, conduct and consequences of a tax audit, which may be multiple for taxpayers, was properly established by the tax authorities.

The firm will endeavor to verify that taxpayers have not been taxed in error and that their rights and guarantees have been respected in order to be subject to automatic relief.

Similarly, Maître Alquier will analyze the compliance and limitations of the means used to carry out tax controls, such as the general organization of tax audits with the right of communication of the administration, the limitation periods for the right to tax Takeover of the administration or the forms and procedures for the exercise of control.

Mr Alquier will examine, as part of a review, rectification procedures, tax and penal sanctions and, where appropriate, specific procedures such as compulsory taxation, investigation and search, etc.

The firm assists and defends its clients before courts of law and administrative order in the event of a tax audit to verify compliance with the rights and guarantees of the taxpayer as well as the compliance of the means implemented by the administration.

Maître Alquier will use all his knowledge in order to dispute the impositions that the customers consider unjustified, ask for the refund of an overpaid tax, and to solicit the total or partial discharge of rights or penalties. Tax litigation includes All disputes relating to the rules of taxation vis-à-vis the tax administration.

Administrative procedures in tax matters require on the one hand to resolve disputes before any judicial remedies, including procedures for relief or statutory restitution.

In matters of litigation, Mr. Alquier represents and defends individuals, companies and their executives whatever their legal form for all matters relating to tax reorganization.

During a tax audit or an audit of the company tax, Value Added Tax (VAT), Maitre Alquier represents the taxpayers before the courts of the judicial and administrative Correctional cases of tax evasion.

Maître Alquier will take the taxpayers' steps to rectify taxation errors committed to the detriment of taxpayers by seeking tax rebates and penalties through a graceful procedure.

In the event of failure, Maître Alquier will initiate challenges before a judge in accordance with the rules of court proceedings, whether for calling the establishment into question or recovering the taxes by checking the regularity of the acts of the administrative authorities,

In the event of damages caused by the tax authorities to the taxpayers, Mr Alquier will claim, in the interest of the latter, compensation to the State, Maître Alquier is also involved in administrative litigation as a whole. He can also bring actions for over-power relating to the regularity of acts of the administrative authorities, which also seeks compensation for damage caused by the tax authorities through a dispute over state responsibility.

Telephone : 04 22 13 27 01
contact@alquier-avocat.fr
16 Boulevard Victor Hugo, 06000 Nice, France

FR EN ES RU

Tax returns and registration fees

Maître Alquier's firm conducts a tax reporting activity on behalf of its clients. Indeed, taxpayers are required to make their tax returns themselves.

In terms of advice, the firm assists companies and legal entities in making declarations of their profits whether agricultural, industrial and commercial or non-commercial.

The same applies to the registration fees for which Maître Alquier accompanies you to make the right choices. These registration fees are payable in certain legal transactions such as acts of sale, exchange, sharing, donations, or inheritance. Other taxes such as wealth tax (ISF) are governed by the same rules as registration fees and the consequences on taxation can be highly detrimental in case of error by the taxpayer.

Maître Alquier assists his clients in all the declarative phases but also in the procedural phases of the tax litigation as well as during the collection of the tax by the administration can implement various means of prosecution to obtain the recovery of the tax when It is not paid in due time.

The client has guarantees in this respect and Maître Alquier makes the requests for payment deadlines and the necessary litigation action.

Indeed, the tax collection phase has special rules regarding the timeframe for prosecution, the terms of payment of the tax, the collection guarantees held by the administration such as the Treasury lien, the mortgage The Treasury or actions against third parties.

Maître Alquier will endeavor to implement all the defenses available to his client in the context of a gracious or contentious action.

Telephone : 04 22 13 27 01
contact@alquier-avocat.fr
16 Boulevard Victor Hugo, 06000 Nice, France

FR EN ES RU

Real Estate Taxes

In addition to the taxation related to the registration fees to which sales of buildings are subject and, more generally, to the transfer of ownership, as well as the specificities of income from land subject to income tax, in particular with regard to deductible expenses, Real estate transactions may also be subject to the Value Added Tax (VAT) regime.

Real estate may be subject to local direct taxes paid by households and businesses.

The main taxes are the property tax on the built or undeveloped properties which are based, among other things, on rental value and the cadastre but also the tax on housing for persons who have, under certain conditions, the disposal of furnished premises allocated to the "Housing and the territorial economic contribution (CET) in addition to the additional taxes (special equipment charges, additional taxes, room and trade fees, room trades fees, garbage collection tax Housekeeping, taxation of agricultural room costs, sweeping fees, charges for the removal of household refuse, etc.

Telephone : 04 22 13 27 01
contact@alquier-avocat.fr
16 Boulevard Victor Hugo, 06000 Nice, France

FR EN ES RU

International taxes

In the field of international taxation, the firm conducts consultations for the preparation of French tax returns of legal entities domiciled abroad or to assist companies in determining their permanent establishments.

In this capacity, Maître Alquier will study all the rules deriving from bilateral international conventions or the international agreements most often intended for the protection of taxpayers and avoid double taxation on income taxes, inheritances, donations, Registration and stamp duties.

These tax treaties, which are international treaties, are of paramount importance since they have, in theory, legal force superior to the law but inferior to the Constitution.

Maître Alquier will help companies and their managers to study their international mobility as well as the international development of legal entities or the tax installation in France of foreigners.

The firm also assists those who wish to regularize accounts not reported abroad, notably within the framework of the ministerial circular called "Cazeneuve".

Telephone : 04 22 13 27 01
contact@alquier-avocat.fr
16 Boulevard Victor Hugo, 06000 Nice, France

FR EN ES RU

Tax optimization

Similarly, the study of your personal wealth situation and optimization perspective will be carried out to ensure that taxation is as accurate as possible when reporting on the income tax of resident and non-resident individuals Wealth tax (ISF), registration fees, inheritance taxes and local taxes.

Telephone : 04 22 13 27 01
contact@alquier-avocat.fr
16 Boulevard Victor Hugo, 06000 Nice, France

FR EN ES RU

Fees

Fees may be fixed on a flat-rate basis for the drafting of acts, representation before the courts or annual subscriptions.

Fees may also be fixed at an hourly rate, in particular for ad hoc consultations. The hourly rate is set at 200 euros excl. VAT (240 € incl. VAT).

Fees can finally be set according to the results obtained (on sums saved or recovered) in addition to a fixed fee in accordance with the rules of professional ethics of the profession of Lawyer.

In all cases a written proposal is sent before any work for agreement at a first appointment which is not invoiced if the matter is entrusted to Maître Alquier. Furthermore, any overtaking is indicated beforehand.

According to Article 11 of the National Rules of the profession of lawyer concerning Fees - Fees - Disbursements - Method of payment of fees, the cabinet of Maître Alquier informs his client, as soon as he is seised, how to determine the fees and informs him regularly of the change in their amount.

Maître Alquier also informs his client of all costs, disbursements and fees he may incur. Except in cases of emergency or force majeure or when acting as total legal aid or in the third part of Law No 91-647 of 10 July 1991 on legal aid, Maître Alquier concludes In writing with its client, a fee agreement, specifying, in particular, the amount or method of determining the fees for foreseeable due diligence and the various costs and disbursements envisaged.

The fees are fixed according to custom, depending on the wealth situation of the client, the difficulty of the case, the expenses incurred by Maître Alquier, his notoriety and the diligence of the latter.

Maître Alquier in charge of a file may request a fee from his client even if this file is withdrawn before his conclusion, to the extent of the work accomplished.

Maître Alquier's remuneration depends, in particular, on each of the following elements in accordance with custom : the time spent on the case, the research work, the nature and difficulty of the case, the importance of the interests involved, The impact of the fees and expenses of the cabinet to which he belongs, his notoriety, his titles, his seniority, his experience and the specialization he holds, the advantages and the results obtained for the benefit of the client by his work, and the service To the latter, the situation of the client's fortune.

Pursuant to the new article R.156-1 of the Consumer Code, the customer is informed of the possibility offered to him by article L.152-1 of the Consumer Code, in case of dispute arising from this Convention, to have recourse to a consumer mediator.

Mediator: M. Jérôme Hercé
Address : 22, Rue de Londres, 75009 Paris
Email : mediateur@mediateur-consommation-avocat.fr
Website : https://mediateur-consommation-avocat.fr

Telephone : 04 22 13 27 01
contact@alquier-avocat.fr
16 Boulevard Victor Hugo, 06000 Nice, France

FR EN ES RU

Telephone : 04 22 13 27 01
contact@alquier-avocat.fr
16 Boulevard Victor Hugo, 06000 Nice, France

FR EN ES RU

Telephone : 04 22 13 27 01
contact@alquier-avocat.fr
16 Boulevard Victor Hugo, 06000 Nice, France

FR EN ES RU

Actualités

Droit Fiscal des entreprises

Droit Fiscal des particuliers

Procédure et contentieux fiscal

Déclarations fiscales et droits d'enregistrement

Fiscalité immobilière

Fiscalité internationale

Téléphone : 04 22 13 27 01
contact@alquier-avocat.fr
16 Boulevard Victor Hugo, 06000 Nice, France

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Telephone : 04 22 13 27 01
contact@alquier-avocat.fr
16 Boulevard Victor Hugo, 06000 Nice, France

FR EN ES RU

Contact

Maître Julien Alquier
Telephone : 04 22 13 27 01
Email : contact@alquier-avocat.fr
Courthouse Mailbox : N°572
Address : 16 Boulevard Victor Hugo, 06000 Nice, France

Nearby car parks: Louvre and Nice Etoile

By Tram: line 1, stop "Jean Médecin"

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