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Armelle Abadie
Partner

Armelle Abadie

Languages
  • English
  • French
Social media

Armelle Abadie joined CMS Francis Lefebvre in 2006 and became a partner in 2022. 

She practices in indirect taxation, VAT, payroll tax, C3S (the French corporate social solidarity contribution), and invoicing tax rules (reliable audit trail (PAF) documentation). Armelle Abadie advises companies across all sectors of the economy on routine matters, monitoring and managing of tax audits and litigation, as well as undertaking specific assignments. 

She has acquired particular experience in the VAT rules applicable to property, insurance and banking, and advises foreign companies and French subsidiaries of multinationals on international VAT flows.

Publications

  • Application du taux de 10 % aux livraisons d’immeubles dans le secteur du logement locatif intermédiaire : l’Administration actualise sa doctrine dans le cadre de commentaires soumis à consultation publique, co-auteur, Revue de droit fiscal (May 2025) 
  • TVA : Chronique sur l'année 2024, 2023, 2022 - Revue de droit fiscal (March 2025, March 2024, March 2023)
  • TVA sur Marge : Le retour à une définition subjective du terrain à bâtir ?, co-auteur, Doctrine (January 2025) 
  • Changements d'affectation et opérations de transformation de locaux existants : quel est le coût ?, co-auteur, Lettre de l'immobilier (October 2024)
  • Une récente mise à jour de la base BOFIP apporte des précisions sur le régime de TVA applicable aux opérations réalisées par des courtiers gestionnaires en assurance, co-auteur, Avis d'expert (September 2024)

Memberships & Roles

  • Member of the French Institute of Tax Lawyers (IACF) 
  • Member of the International VAT Club (IVC) 
  • Member of the International Fiscal Association (IFA)
  • Member of the Board of the French association for women in tax, the Association Française des Femmes Fiscalistes (A3F), since March 2025; member of two A3F committees: the Technical Debates Committee and the Insurance, Banking and Finance Committee

Lectures list

  • Réforme de la facturation électronique : où en est-on ?, A3F (June 2025) 
  • Clôture 2024, horizon 2025 : comment se préparer fiscalement ? (December 2024, 2023)

Education

  • CAPA (certificate of aptitude for the legal profession) (2006) 
  • DESS (Diplôme d’études supérieures spécialisées) in international tax law, Université de Paris II - Panthéon-Assas in partnership with HEC, completed as a work-study programme at Areva (2003–2004) 
  • Master’s degree in business law and taxation, Université Paris II - Panthéon-Assas (2003)

Further reading

  • Réforme de la TVA du e‑commerce

  • The new VAT scheme for e‑commerce

Insights by Armelle

CIBS Book II

22 Dec 2025 10 min read

CMS at MIPIM Cannes

11 Mar 2025

Electronic invoicing and transmission of transactions data to the tax authorities

20 Feb 2025 4 min read

Electronic invoicing: What does the reform entail?

17 Oct 2024 13 min read
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