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Alexandra L'herminé

Associate

CMS Francis Lefebvre Avocats
2 rue Ancelle
92522 Neuilly-sur-Seine
Cedex
France
Languages English, French

Alexandra L’herminé has joined CMS Francis Lefebvre's Taxation Department (VAT department) in 2016. She specialises in indirect taxes especially in VAT and tax on wages. She advises companies in their relationship with the French Tax Authorities both during tax audits and before Courts in case of litigation. 

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Memberships & Roles

  • Member of the Hauts-de-Seine Bar Association 
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Education

  • Master’s degree in Corporate and Tax Law (DJCE), University of Paris II - Panthéon Assas (2014-2015)
  • Post-graduate diploma in taxation, University of Montpellier (2015)
  • CAPA, post-graduate legal qualification required to practise as a solicitor or barrister in France (2016)
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15/04/2021
Réforme de la TVA du e‑commerce
L’Union européenne a profondément modifié le régime de TVA des ventes à distance de biens à destination des particuliers pour l’adapter au e-commerce. Après un report de 6 mois lié à la crise...
10/03/2020
TVA immobilière et droits de mutation (DMTO)
Nous intervenons pour sécuriser le régime fiscal des opérations immobilières et pour définir les avantages et les risques induits par l’exercice d’options pour la taxation à la TVA ou les souscriptions...

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04/01/2024
Electronic invoicing: What does the reform entail?
‑‑This page presents the main aspects of the reform and is updated periodically (last updated on 04/01/2024). The legislative framework is defined by the Amending Finance law No. 2022-1157 of 16 August...
04/01/2024
Electronic invoicing and transmission of transactions data to the tax authorities
Check out our infographics to understand the basics of the reform. The legislative framework for this e-invoicing reform is defined in an Amending Finance Act (Act No. 2022-1157 of 16 August 2022, Art...
08/07/2022
Glossary of electronic invoicing
B2B/B2C/B2G: acronyms used to categorise business relations based on the nature of the parties involved:o    B2B (Business to Business) relations are those between two taxable persons, o    B2C...