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Ariane Beetschen


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

Ariane Beetschen deals with VAT matters and other indirect taxes, in all activity areas, with an industrial and commercial dominance. She advises companies and private or public bodies in order to support them in their operations within and outside European Union, to assist them beside the French Tax Authorities (tax audits and individual or collective rulings) and to represent them before national or European jurisdictions.
The numerous missions conducted for large international groups with respect to the intra-community VAT system implemented in 1993, the litigations successfully introduced by the end of 1990s regarding VAT deduction rights for holding companies (costs associated with the acquisition and disposal of shares) and her active participation for implementing VAT reforms during 2000s in cooperation with the French Tax Authorities allowed Ariane to write several essential books published by the Editions Francis Lefebvre.
Ariane joined CMS Francis Lefebvre Avocats in 1981, co-opted partner in 1995.

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Relevant experience

  • She is chairwoman of the Association des Praticiens de la TVA Européenne (APTE) which gathers monthly lawyers and jurists specialized in VAT field in order to debate on national and European VAT issues and lead the necessary actions. Since October 2014, the APTE is a member of the EU VAT Expert Group (VEG).
  • For many years, she managed the VAT Group of CMS Alliance.
  • Since 2005, she is member of the International VAT Club which includes VAT specialists from eight main European Union countries. Twice a year, meetings of the VAT Club allow the members of this group to exchange on various VAT questions (national and European) and to increase their expertise.
  • She is also active in the field of the trainings organized by Francis Lefebvre Formation (territoriality rules, right of deduction, reverse charge mechanisms, VAT and tax on wages in holding companies…) 
  • She frequently participates to conferences and forums organized by CMS Francis Lefebvre Avocats
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  • Graduate of ESSEC (1980) 
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  • Chairwoman of Association des Praticiens de la TVA Européenne (APTE)
  • IACF, French Institute of Tax Lawyers
  • Member of the International VAT Club 
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  • Machines et matériels industriels après installation ou montage : biens meubles ou… immeubles ?, co-author – Editions Francis Lefebvre, Feuillet Rapide (May 2016)
  • Eclairage sur l'abondante jurisprudence de l'année 2015 relative aux sociétés holding - Editions Francis Lefebvre, Feuillet Rapide (February 2016)
  • Faut-il accepter de recevoir une facture PDF par courriel?, co-author - Editions Francis Lefebvre, Feuillet Rapide (December 2015)
  • L'inclusion des "transferts de stocks intracommunautaires" dans l'assiette de la C3S à nouveau en question, co-author - Editions Francis Lefebvre, Feuillet Rapide (December 2015)
  • L'autoliquidation de la TVA, co-author, Editions Francis Lefebvre (November 2015)
  • Mémento Groupes de Sociétés 2015-2016, co-author since edition 2009-2010 - Editions Francis Lefebvre (June 2015)
  • Produits phytopharmaceutiques : instauration d'une nouvelle taxe pour financer l'ANSES, co-author - LEXplicite (April 2015)
  • Livraisons à soi-même de biens d’investissement : suppression de cas d’imposition à la TVA, co-author - LEXplicite (March 2015)
  • L'inclusion des transferts de stocks dans l'assiette de la C3S en question, co-author - Editions Francis Lefebvre, Feuillet Rapide (January 2014)
  • Holdings, co-author since edition 2007 - Editions Francis Lefebvre (October 2013)
  • TVA et territorialité des services : Nouvelles règles du jeu au 1er janvier 2010 - Editions Francis Lefebvre (2° edition, November 2010)
  • TVA et frais de cession de titres de participation - AB SKF : mode d'emploi - Editions Francis Lefebvre, Feuillet Rapide (October 2010)
  • The Holdings, co-author - Editions Francis Lefebvre (October 2010)
  • TVA et territorialité des services : nouvelles règles de jeu au 1er janvier 2010 - Editions Francis Lefebvre (December 2009)
  • Mémento Groupes de Sociétés 2009-2010, co-author - Editions Francis Lefebvre (July 2009) 
  • Mémento Associations 2008-2009, co-author - Editions Francis Lefebvre (March 2008)
  • Déduire la TVA : les clés de la réforme - Editions Francis Lefebvre (September 2007)
  • VAT Self-Payment (Autoliquidation de la TVA), co-author - Editions Francis Lefebvre Dossiers Pratiques (November 2006)
  • La Pratique de la DEB, co-author - Editions Francis Lefebvre (april 2005)
  • Holdings : TVA grevant les frais d'acquisition de titres de participation - Editions Francis Lefebvre, Feuillet Rapide (November 2002) 
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Pub­lic­a­tion of the sixth edi­tion of "Hold­ings: leg­al...
Ariane Beetschen, pres­id­ent of the As­so­ci­ation des...
Pub­lic­a­tion of the 2009/2010 Mé­mento Groupes de So­ciétés
With the col­lab­or­a­tion of Alain Couret, Ariane Beetschen,...