Customs law

HARVING AVOCATS advises and litigates on all aspects of EU and national customs law on behalf of its clientele, mainly large international groups and SMEs.

The firm represents companies in their dealings with customs authorities, French and EU institutions (European Commission, OLAF and European Public Prosecutor's Office) and international bodies (WTO, WCO).

The firm supports and assists companies in amicable or contentious proceedings before the Tax, Customs and Foreign Exchange Litigation Committee, the French civil, administrative and criminal courts, and the European Courts (CJEU, ECHR).

Customs law expertise

International and European customs law

  • Implementation of the various customs procedures relating to the storage, use and processing of goods (bonded warehousing, end-use, temporary admission, inward and outward processing, etc.).
  • Determination of tariff species, customs value and preferential and non-preferential origin of goods
  • Anti-dumping/anti-subsidy law issues
  • Applications for remission or refund of customs duties
  • Dual-use regulations
  • Environmental regulations (Border Carbon Adjustment Mechanism (BCAM), deforestation, etc.)

National customs law

  • Assistance, representation and defense of companies during customs inspections
  • Taxation of oil and gas products (TICPE, TICGN) and environmental taxes (TGAP)
  • Indirect taxes and miscellaneous taxes (excise duties on alcohol and alcoholic beverages, taxation of beer and non-alcoholic beverages, guarantee of gold, silver and platinum materials)
  • CITES regulations and protection of flora and fauna
  • Customs detentions and seizures in counterfeiting cases
  • Obligations to declare sums, securities and valuables - litigation concerning financial relations with foreign countries
  • Vessel taxation (free-floating duty, passport duty and VAT)

Representative decisions obtained before national and European courts

Tax law

HARVING AVOCATS advises and assists individuals, managers, entrepreneurs and companies at all stages of their lives.

The firm supports its clients in their dealings with the tax authorities at every stage of the procedure. It advises them in a particularly complex and constantly changing tax environment.

Combining legal and tax expertise with an understanding of its clients' concerns, HARVING AVOCATS identifies the objectives of each case in order to set up a personalized, tailored service in personal taxation (IR, IFI, donations, inheritance), real estate taxation, 3% tax, registration duties, VAT, corporate taxation (BIC and IS), direct local taxes...

Tax law expertise

Board

  • Advice to companies (IS, VAT, CET, etc.)
  • Structuring and transferring private and professional assets in a national and international context (contribution/assignment, Dutreil pact, exit tax, etc.)
  • Impatriation and expatriation assistance
  • Legal and tax support for trusts and foundations

Reporting obligations

  • Assistance with tax returns (income tax, wealth tax, gifts, inheritance, 3% tax, trusts, foundations) for residents and non-residents alike
  • Regularization of assets held abroad

Tax litigation

  • Pre-litigation procedure: assistance with tax audits
  • Litigation (assessment and collection): assistance and representation before national and European courts

Criminal and tax litigation

  • Assistance with investigations: police custody, searches and customs detention procedures
  • Assistance during the investigation: indictment and pre-trial detention
  • Assistance before criminal courts