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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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Delphine Martin-Picod
Partner

Delphine Martin-Picod

Languages
  • French
  • English
Social media

Delphine Martin-Picod specialises in direct and indirect taxation. She covers all aspects of general national and international taxation for private and public companies including the taxation of transactional operations and the management of disputes.
She advises both SMEs as well as large French and international corporate groups on all aspects of their tax strategy. She coordinates their cross-border projects and assists them in the implementation of their international flow of goods and services both with respect to the applicable rules of tax territorially as well as VAT or customs.
She is specifically involved in mergers-acquisitions, both nationally and internationally, such as the handling of investments to or from abroad. She advises investors on the structuring of their transactions and the tax management of their various transactions.
As far as indirect taxation is concerned, she advises and assists businesses on all aspects of VAT, customs (with respect to French law and to international law) and payroll tax, both in terms of advice and litigation. She assists businesses and public bodies both on issues relating to compliance with day-to-day obligations associated with VAT eligibility as well as the invoicing and optimisation of deduction rights and tax rules. She has also carried out numerous supervisory assignments relating to compliance with VAT rules.
Delphine joined CMS Francis Lefebvre Lyon in 2004.

Awards & Recognitions
01
  • Quote
    Best Lawyer, Tax Law
    Best Lawyers 2025

Relevant experience

  • Arthur Andersen International Lyon
  • Landwell Lyon

Education

  • Holder of a DJCE, University corporate business lawyer degree of Lyon III
  • DESS in business and tax law, University post-graduate professional degree - University of Lyon III (1990)
Practice Areas
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