Fees

CM-Tax fees are established in accordance with the rules defined by the professional regulations in force (Article 11 of the national internal regulations of the legal profession).

A fee agreement specifies, in particular, the amount or the method of determining the fees covering the foreseeable work, as well as the various costs and disbursements envisaged.

Fees are set in accordance with standard practice, depending on the client's financial situation, the difficulty of the case, the costs incurred by the lawyer, his reputation, experience and the work carried out.

Depending on the characteristics of the case, the lawyer's remuneration is determined either on a flat-rate basis or according to the time spent. A fee based on results may also be agreed, in order to link part of the remuneration to the result obtained, particularly in tax litigation.

The fees depend on the following factors in particular:
- time spent on the case,
- research and analysis work,
- the nature and difficulty of the case,
- the importance of the interests involved,
- the advantages and results obtained for the client by his work, as well as the service rendered to the client,
- the client's financial situation.

A retainer is usually required in advance, and fees are then claimed as and when the work is completed. An invoice is issued for the fees.

VAT at the standard rate of 20% is payable in addition, subject to territoriality rules which exempt from VAT services rendered to clients established in certain countries or territories.