Legal service
Customs procedure assistance
Customs audits, administrative challenges and administrative litigation
We provide comprehensive legal assistance across the full customs-audit cycle — from pre-inspection preparation to court challenges of assessment decisions, including before the High Court of Cassation and Justice and the Court of Justice of the European Union. The procedural rights of the economic operator must be effectively exercised at every stage of the audit, and the strategy must be built from the very first moments of the checks.
Assistance during the audit
Participation in audit meetings
Assistance at the opening meeting with the inspection team. Clarification of the scope, period, conduct and work schedule. On-site presence at the client’s premises for the duration of the audit, ensuring that discussions take place within the legal framework and preventing unjustified pressure. Assistance at taxpayer hearings to safeguard the right to be heard.
Drafting positions and responses
Drafting responses to inspector requests with precise, documented formulations and references to legislation. Positions on preliminary findings, supported by legislation, case law and doctrine. Technical explanatory notes for complex matters (tariff classifications, preferential origin, customs value, VAT on imports/exports).
Monitoring procedural rights
Duration of the inspection
Ensuring that the inspection does not exceed the statutory deadlines.
Suspension of the audit
Verification that any suspension of the audit is justified and documented. Challenge if the suspension is abusive.
Prohibition of re-inspection
Verification that the customs authority does not re-inspect the same taxes and periods already inspected.
Data confidentiality
Monitoring to ensure that information obtained during the inspection is not unlawfully disclosed.
Interaction with Anti-Fraud inspectors (DGAF)
For audits carried out by the General Directorate for Tax Anti-Fraud (DGAF), assistance includes:
Participation in unannounced audits
Participation in unannounced audits and on-site investigations.
Precautionary measures
Assistance in the case of precautionary measures ordered by DGAF (attachments, garnishments).
Verification of the lawfulness of measures
Verification of the lawfulness of the measures ordered (legal basis, proportionality, reasoning).
Administrative challenges
Drafting administrative challenges against DGAF minutes.
Analysis of the Inspection Report and assessment decision
Review of findings
Review of findings, legal basis invoked, calculation of additional obligations (principal debt + ancillary). Identification of errors of fact and of law.
Formal compliance
Reasoning, legal basis, signature, communication.
Position on the draft
Drafting a position on the draft audit act, prior to the issuance of the final act.
Challenge strategy
Structured presentation of the findings, assessment of the chances of challenging each finding, strategy recommendation (full/partial challenge, other actions).
Administrative challenge
Drafting and pleading the challenge before the General Directorate for the Resolution of Challenges (DGSC) within ANAF:
Drafting the challenge
Challenge with procedural exceptions, substantive criticisms, arguments of national and European law, and ÎCCJ and CJEU case law.
Supporting documents
Preparation of a complete file: contested decision, report, evidence, doctrinal opinions, relevant case law.
Oral pleading
Participation in any hearings organized by DGSC.
Responses to DGSC requests
Provision of clarifications and additional documents requested during the resolution.
Suspension of enforcement of the decision
Requests before the administrative court
Filing of suspension requests before the administrative court, with assessment of the well-founded case and imminent damage.
Suspension during the challenge
Filing suspension of enforcement of the administrative act during the resolution of the administrative challenge, with the constitution of a guarantee.
Preventing enforcement
Filing the suspension request simultaneously with or immediately after the challenge, to prevent enforcement.
Lifting of precautionary measures
Challenging precautionary measures
Challenging attachments and garnishments ordered by the customs authority.
Proportionality
Challenging the proportionality of the measures in relation to the established obligations.
Replacement of the attachment
Filing requests to replace the attachment with other guarantees (bank guarantee letter).
Administrative court action
Action for the annulment or lifting of unlawful measures.
Court litigation (administrative court)
Annulment action
Drafting of the summons against DGSC/ANAF, within 6 months of the communication of the resolution decision.
Representation before all courts
Representation before the tribunal, court of appeal and the High Court of Cassation and Justice.
CJEU references for preliminary rulings
Filing requests for preliminary rulings where the dispute involves the interpretation of EU law (customs regulations, Union Customs Code, Common Customs Tariff).
Do you have a situation you would like to discuss?
Contact us for a preliminary assessment. We analyze the case together and outline the options available to you.
Schedule a consultation