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Adrien Merchadier
Associate

Adrien Merchadier

Avocat

Languages
  • French
  • English
Social media

Adrien Merchadier joined CMS Francis Lefebvre in 2018. He is involved in tax law, particularly in tax audits and tax litigation. 

In this context, he has developed expertise in litigation challenging the validity of tax rules in the light of higher standards (constitutional law, European law, ECHR) and in the implementation of special tax litigation procedures (appeal to the French administrative and constitutional courts, to the European Court of Human Rights, to the institutions and courts of the European Union, action for recognition of rights, action for interim measures). 

He also contributes to the work of the firm's tax intelligence team.

Relevant experience

  • Head of tax law department and lecturer within the pre-Bar exam’s preparation course, IEJ from Paris 1 Panthéon-Sorbonne University (since 2019) 
  • Lecturer in the Master 2 of Tax litigation (tax raid), Toulouse Capitole University (since 2024)
  • Lecturer in tax law, public law and European law, Paris 1 Panthéon-Sorbonne University (2012-2017)

Publications

  • Cours de droit fiscal, co-auteur, Éditions IEJ de la Sorbonne (2024)
  • Lutte contre les versements à des personnes soumises à un régime fiscal privilégié (CGI, art. 238 A), Encyclopédie de fiscalité internationale / Doctrine.fr (2024)
  • Lutte contre les revenus localisés dans des entités étrangères bénéficiant d’un régime fiscal privilégié (CGI, art. 209 B), Encyclopédie de fiscalité internationale / Doctrine.fr (2024)
  • Lutte contre les revenus réalisés par l'intermédiaire de structures soumises hors de France à un régime fiscal privilégié (CGI, art. 123 bis), Encyclopédie de fiscalité internationale / Doctrine.fr (2024)
  • États et territoires non coopératifs : Lutte contre les opérations réalisées avec des ETNC (CGI, art. 238-0A), Encyclopédie de fiscalité internationale / Doctrine.fr (2024)
  • Autres dispositifs (CGI, art. 119 bis A), Encyclopédie de fiscalité internationale / Doctrine.fr (2024)
  • Several articles for various French law reviews (Feuillet Rapide, Option finances) and newspapers (Les Échos, Le Monde).

Memberships & Roles

  • Member of the Hauts-de-Seine Bar (France)
  • Member of IFA (International Fiscal Association)
  • Member of ACE – Avocats, Ensemble
  • Co-Chairman of the Tax Committee at ACE – Avocats, Ensemble

Education

  • CAPA (postgraduate legal qualification required to practice as a solicitor or barrister in France), Paris Bar School (2018)
  • Specialised Master in International Business Law & Management, ESCP Europe (2012)
  • Masters’ degree in Tax Law, Paris 1 Panthéon-Sorbonne University (2011)

Insights by Adrien

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