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Armelle Abadie

Partner

Portrait ofArmelle Abadie

Armelle Abadie

Partner

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

Armelle Abadie joined CMS Francis Lefebvre in 2006. She advises companies on their day-to-day issues, as well as on the follow-up and management of tax audits and litigation, or on specific assignments in the areas of VAT, payroll tax, C3S and various turnover taxes.

She intervenes especially as regards to real estate, banking and insurance activities, and assists foreign companies and French subsidiaries of multinationals in international VAT issues. She is an active member of the European VAT Club, which is an association of independent VAT specialists. She is speaker in various national and international conferences and regularly publishes articles on VAT matters.

She coordinates professional training in VAT since 2008, especially in VAT applicable to real estate operations and intra-EU VAT.

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Relevant experience

  • VAT international assistance (mapping of VAT flows, invoicing rules, support in the implementation of VAT rules)
  • Assistance in regularising the situation of French permanent establishments of foreign companies
  • Holding companies : assistance in determining the deduction rights and the liability to wages tax

In real estate activity :

  • Assistance in VAT and registration duties aspects of various real estate schemes (leasing, construction leases, real estate dealers…) and negotiation of rulings before the French Tax Authorities
  • Daily assistance to developers, real estate companies, real estate dealers
  • VAT regime applicable to the construction of social housing

In banking and insurance activities :

  • Review of VAT prorata / optimisation in the determination of deduction rights of financial institutions/management companies, and insurance brokers
  • VAT regime applicable to the sale of banking and financial products, as well as insurance policies
  • Analysis of the impact of the election for VAT for financial and banking activities and the liability to wages tax
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Publications

  • La justification du montant de la valeur locative retenue par les parties en présence ou non d’un bail en cours, co-auteur – Lettre de l’Immobilier, Option Finance (07/02/2022)
  • Business Restructuring - VAT Treatment of Transfers of a Going Concern, a View from Italy, Netherlands and France, co-auteur – Bloomberg BNA (December 2021)
  • La somme s’ajoutant au prix restitué lors de l’exercice de la faculté de rachat par le vendeur initial constitue une prestation soumise à la TVA, Lettre de l’Immobilier, Option Finance (06/12/2021)
  • Quand le principe de neutralité n’est manifestement pas respecté pour l’achat d’immeubles anciens par les marchands de bien, Lettre de l’Immobilier, Option Finance (27/09//2021)
  • Financer la rénovation énergétique par les certificats d’économies d’énergie, co-auteur – Lettre de l’Immobilier, Option Finance (08/02//2021)
  • Procédure de flagrance fiscale, le Conseil d’Etat renforce le dispositif, co-auteur – Feuillet Rapide Fiscal Social n°43/20 (19/10/2020)
  • Vacance de l’immeuble : quels impacts fiscaux pour le bailleur ? co-auteur – Lettre de l’Immobilier, Option Finance (14/09/2020)
  • Indemnités de résiliation anticipée et TVA … un sujet toujours d’actualité dans les contrôles fiscaux, co-auteur – Feuillet Rapide Fiscal Social n°24 (14/05/2020)
  • Vers une taxation systématique à la TVA des indemnités de résiliation anticipée d’un crédit-bail immobilier ? – Lettre de l’Immobilier, Option Finance (03/02/2020)
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Education

  • Bar Admission (Hauts-de-Seine Bar) (2005)
  • M.A. of International Tax Law  Paris II - Panthéon-Assas University in partnership with HEC (2004)
  • M.A. of Business Law Paris II - Panthéon-Assas University (2003)
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Expertise

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...
News
02/02/2021
The new VAT scheme for e‑commerce
The CMS TAX group is pleased to launch the guide on VAT e-commerce This guide covers the VAT e-commerce package, which was first approved in 2017 (Directive 2017 / 2455) and added to in 2019 (Directive...
Guide
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...
Newsletter

Feed

05/04/2024
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...
News
05/04/2024
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...
News
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...
News
02/02/2021
The new VAT scheme for e‑commerce
The CMS TAX group is pleased to launch the guide on VAT e-commerce This guide covers the VAT e-commerce package, which was first approved in 2017 (Directive 2017 / 2455) and added to in 2019 (Directive...
Guide
30/10/2017
CMS Bureau Francis Lefebvre advises Artelia on the acquisition of the Auxitec...
CMS Bureau Francis Lefebvre advised Artelia on the acquisition of the Auxitec group. This transaction allows Artelia, the French leader in independent engineering in the building, infrastructure, water...
Press releases
11/08/2015
VAT and lease termination payments: a welcome explanation
Determining the applicable VAT system for termination payments is the source of numerous adjustments by the tax authorities. In this area, the latter deals with both losses suffered by the tenant and...
Law-Now Tax
11/08/2015
VAT and lease termination payments: a welcome explanation
Determining the applicable VAT system for termination payments is the source of numerous adjustments by the tax authorities. In this area, the latter deals with both losses suffered by the tenant and...
Publication
01/06/2015
Real Estate Newsletter | Real estate valuation Challenges and outlook
ContentFeature | Real estate valuation Challenges and outlookQuestions for François Robine, Managing Partner, François Robine & Associés Valuation of real estate companies and properties: valuation...
Newsletter