Tax & customs

Tax & Customs and Excise

elegis provides legal counsel and assistance to public authorities, enterprises and private citizens in tax matters:

  • direct and indirect taxation (corporate tax, personal income tax, VAT, non-residents’ income tax, registration fees and inheritance tax (death duties), etc.)
  • tax litigation
  • municipal and regional taxation
  • financial criminal law
  • tax inspection
  • filing a ruling application and follow-up of ruling procedures
  • adjustments
  • estate planning.

The practice of our Tax & Customs and Excise team mainly consists of defending transport and logistics operators against claims made by the Customs and Excise Department, when they are confronted with demands for payments of customs or excise duties resulting from fraud or irregularities committed by instructing parties.

In particular, elegis advises and assists those companies regarding:

  • the recovery of customs duties due to false or falsified certificates of origin,
  • the recovery of customs duties due to an incorrect customs tariff code,
  • the recovery of customs duties due to an underestimation of imported goods,
  • the recovery of customs or excise duties due to smuggling.

Municipal taxation has grown significantly in recent years. Case law applies an increasingly strict approach to tax legislation (the principal of equality, in particular) both when drawing up tax regulations and in tax procedures.

As part of its municipal law services, elegis assists local authorities in providing the grounds for tax regulations, notifying ex officio tax assessments, decisions related to complaints of tax payers, etc. elegis also appears as defence counsel for many local entities during fiscal court litigation.

Regional taxation is of ever growing importance in our tax law mechanism and elegis is there to help you with the host of problems arising from the complexity of this legislation.