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Apart from offering expert legal consultancy for local jurisdictions, CMS Francis Lefebvre partners up with you to effectively navigate the complexities of global business and legal environments.

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Alexis Bussac joined CMS Francis Lefebvre in 2007 and became a partner in 2024.

He practices in a full range of advisory and litigation matters relating to local taxation and provides comprehensive support on all types of issues across all sectors (industrial, commercial and service). He assists all types of clients, including mid-sized companies, SMEs, French and international groups, public and private entities, trade federations, professional organizations and individuals.

He has extensive experience in:

  • the property tax on commercial and industrial premises (TFB, TFNB),
  • the local economic contribution (CET),
  • the business land tax (CFE),
  • the tax on business added value (CVAE),
  • the tax on commercial spaces (TASCOM),
  • the local tax paid by energy, rail and telecommunications companies in France (IFER),
  • the annual tax on offices,
  • the commercial spaces and warehouses in the Ile-de-France and Provence-Alpes-Côte d’Azur regions region (TSB),
  • the tax on parking spaces (TASS),
  • the tax on vacant premises and disused commercial and industrial sites,
  • the residence tax applicable to businesses and individuals,
  • and the local Tax on Outdoor Advertising (TLPE).

His practice covers:

  • review and optimisation of the rental values of business premises on which land tax and business land tax (CFE) are paid,
  • assistance with handling tax audits,
  • assistance with handling tax litigation,
  • preparation of advance tax rulings and amendments to legislation,
  • assistance with restructuring projects, mergers and acquisitions,
  • assessment of the impact of choice of location,
  • advice on and estimates of the tax consequences of new building construction,
  • building demolition or restructuring.

Publications

  • Calcul de la CVAE des mutuelles : le CE censure l’analyse de la CAA de Paris sur la notion de dividendes provenant de SCI liées, Le Fiscal by Doctrine (09/10/2025)
  • Lissage de la valeur locative : le Conseil constitutionnel valide l’article 1518 A sexies du CGI, Revue de droit fiscal (11/09/2025)
  • Dossier « Loi de finances 2025 », Droit et patrimoine (01/04/2025)
  • Actualisation du BOFIP en matière de taxe foncière, Revue de droit fiscal (06/02/2025)
  • Lettre de l'immobilier | Octobre 2024 - L'immobilier dans la tempête, quels sont les enjeux ?, Lettre de l'immobilier (28/10/2024)
  • Exonération de taxe foncière et rénovation énergétique : quelles nouveautés cette année ?,  Le Monde (13/10/2024)
  • Dossier « Loi de finances 2024 », Droit et patrimoine (01/02/2024)

Memberships & Roles

  • Course leader, professional training in complex CET and land tax issues (since 2008)
  • Lecturer in local tax in the Nancy DJCE (post-graduate degree in corporate law) programme, Université de Lorraine (since 2021)
  • Member of the Institute of Tax Advisers (IACF)

Lectures list

  • Conférences annuelles Loi de Finances, Lefebvre Dalloz
  • Club Actualité fiscale approfondie, Lefebvre Dalloz
  • Le Carrefour du droit, Comundi - Lexis Nexis

Education

  • CAPA (certificate of aptitude for the legal profession) (2002)
  • DESS (Diplôme d’études supérieures spécialisées) / Master II in applied taxation, Université de Paris XII – La Varenne Saint Hilaire (2001)
  • DESS (Diplôme d’études supérieures spécialisées) / Master II in business law, Université de Paris XII – La Varenne Saint Hilaire (2000) 
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