Through questioning, an attorney identifies persons who have information about the circumstances constituting part of the subject of proof in tax offence cases. During the interview, the attorney receives verbal explanations from the witness and enters them into the interview record. In the future, the testimony of such persons might help the defence of a business in a tax dispute, as it contains verified information about the financial and economic activities of the company being audited and is written evidence in the event of a dispute at the pre-trial or trial stage.
In preparation for tax audits and support for on-site and desk tax audits, BGP Litigation attorneys put together defence files by conducting attorney’s interviews of witnesses. Witnesses may be both managers of companies and employees. Before conducting an attorney's interview, the attorney explains in detail to the witness their rights and obligations, then consistently questions them on all important circumstances that might serve as a basis for tax claims arising. So, an attorney's interview precludes an accusatory tax authority interpretation of any circumstances, allowing legally significant information that might, in the future, serve as proof of the company’s commercial prudence and good faith, to be collected and reflected.