Cathy Goarant-Moraglia

Cathy Goarant-Moraglia joined CMS Francis Lefebvre in 1995 and became a partner in 2006. She is chairman of the firm's Advisory Board since 2024.

She practices on 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). She assists all types of clients, including mid-sized companies, SMEs, French and international groups, public and private entities, trade federations, professional organizations and individuals.

She 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).

Her 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.