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Practice areas

Below, our main though not exclusive areas of expertise and experience

Indirect taxation

Our skills

The expertise of Custax & Legal is to analyze, validate or challenge the treatment that companies make, in terms of indirect taxation, of their international flows of goods and services or to propose and implement operational schemes in compliance with regulations and optimized :

VAT on all intra-community flows

  • Mapping of physical and documentary flows
  • Analysis of the VAT treatment of these flows
  • Study of possible alternatives and risks
  • Recommendation and description of business processes
  • Review of contracts

VAT on international flows

  • Mapping of physical and documentary flows
  • Audit of the VAT treatment of these flows
  • Analysis of VAT interactions with customs law
  • Study of possible alternatives and risks
  • Recommendation and description of business processes
  • Review of contracts

VAT representation & agency

  • Context of taxable operations in France and the non-resident entity’s status as a taxpayer
  • Context of simple obligation of VAT registration for declarative or administrative purposes
  • Context of refund of non-attributable VAT credit
  • Tax agent context (intra EU)
  • Registration – assistance to VAT audit

Energy taxation

  • Electricity taxation (assistance with industrial audits, preparation or analysis of declarations, litigation procedures)
  • Coal taxes
  • Gas taxes
  • Ad hoc tax representations

Excise

  • Management of articles of association and procedures, fiscal representation, preparation and filing of declarations
  • Alcohol Taxation
  • Taxation of petroleum and derived products
  • Tobacco taxation

Environmental & waste Taxation

  • TGAP
  • TEOM
  • VAT
  • Eco-contributions

Experiences

  • Implementation of a scheme in eight Member States for the regularization of VAT on distance selling
  • Analysis of chain transactions (triangular or with 4, 5 or 6 intervening entities) in the light of “quick fixes”
  • Audit of the EU VAT flows of a French group
  • Audit of a technical process of industrial manufacturing, leading to refunds of energy tax wrongly paid
  • Analysis of the VAT impact of the implementation of a special custom regime
  • Optimization of the management and payment of excise duties on alcohol for a major distribution group
  • Training of accounting and commercial staff in Intrastat and intra-community and import/export VAT
  • Optimization of the management of distance selling in nine Member States for an online sales platform

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