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Elisabeth Ashworth

Elisabeth Ashworth

Partner

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

Elisabeth Ashworth joined the Tax Intelligence Department of CMS Francis Lefebvre Avocats in May 2008. She works closely with the VAT units which are made up of about 30 lawyers, of which seven partners.

Former individual member of the EU VAT Expert Group working with the EU Commission (2012-2014), Elisabeth is head of the VAT subgroup of the CMS Tax practice area group. She also co-leads the VAT Commission of the IACF (French Tax lawyers association).She works closely with various business organisations such as MEDEF and AFEP.

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Tax

Legal 500 EMEA 2019

Relevant experience

  • Before joining CMS Francis Lefebvre Avocats and for almost 20 years, she held positions within the tax administration. Within the Tax Legislation Directorate, she managed the team responsible for rights of deduction against VAT (1997-2003), and within the sub-directorate of tax control, she managed the team responsible for tax audits of businesses and public authorities (2003-2007).
  • Among other experiences, Elisabeth has participated, on behalf of the French government, in consultations and consideration at EU level (VAT Committee) and in the development of the VAT legislation (WP1, FISCALIS, etc). She also conducted VAT litigation before the ECJ, and carried out VAT audits on bodies governed by public law (State departments, national and local public bodies, local authorities, etc.).
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Education

  • Postgraduate degree (DEA) in Public Business Lawn University of Paris X - Nanterre (1988)
  • National School of Tax (1989)
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Memberships

  • Member of IACF (Institut des Avocats Conseils Fiscaux)
  • Member of European VAT Club
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Publications

  • TVA : fin programmée de l’exonération de certaines mises à disposition à prix coûtant pour répondre aux critiques formulées par la Commission européenne sur la portée de l’exonération prévue pour les groupements de moyens – Option Finance (14/12/2015)
  • Les opérations de change de bitcoins contre une monnaie sont des opérations exonérées de TVA – Option Finance (16/11/2015)
  • Holding de direction et TVA : Faut-il encore débattre du concours des frais généraux à la perception de dividendes ? – Option Finance (31/08/2015)
  • Relations siège/succursales et principe de neutralité : l’improbable rebondissement - FR Editions Francis Lefebvre (30/04/2015)
  • Construction de logement intermédiaire : la TVA à 10% applicable sous conditions au financement par démembrement - Les Echos (30/01/2015
  • Le droit à déduction : pierre angulaire et talon d'Achille - Revue française de finances publiques (Novembre 2014)
  • TVA : Taxation et déduction des personnes publiques, la double inconstance, co-auteur - Bulletin Fiscal Editions Francis Lefebvre 07/12
  • Affermage : quel est le sort de la TVA grevant les dépenses supportées par l'autorité délégante ?, co-auteur - LexisNexis 05/12
  • Rehaussement du taux réduit de TVA : quelles modalités pour les opérations immobilières - La Lettre de l’Immobilier, Option Finance (27/02/2012)
  • La taxe sur les transactions financières à la française, co-auteur - Option Finance (27/02/2012)
  • TVA : comment prémunir les opérateurs transfrontaliers des risques encourus du fait des divergences d'application du système commun ?, co-auteur - Option Finance (05/09/2011)
  • Réforme de la TVA immobilière : des interrogations demeurent, co-auteur - La Lettre de l’Immobilier, Option Finance (21/03/2011)
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Doc­trine and Know­ledge Man­age­ment

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24/07/2020
e-Com­merce dir­ect­ive: the post­pone­ment to 1 Ju­ly 2021 of the ap­plic­a­tion...
Dis­cov­er the new press re­lease of 22 Ju­ly 2020 an­noun­cing the ad­op­tion of the post­pone­ment of the entry in­to force of the new VAT rules by the Coun­cil of the EU.
23 April 2020
May 2020 main Tax dead­lines for busi­nesses are post­poned to 30 June 2020
On 17 April 2020, the French tax au­thor­it­ies is­sued a new sched­ule for busi­nesses’ main tax dead­lines. May dead­line for pay­ment of dir­ect taxes is de­ferred for busi­nesses in dire straits. Prac­tic­ally...
12/05/2020
E-com­merce Dir­ect­ive: entry in force of the new VAT rules to be post­poned...
Find out the European Com­mis­sion's pro­pos­al to post­pone the entry of the new VAT rules for e-com­merce trans­ac­tions to Ju­ly 1 2021.
03 April 2020
First Gov­ern­ment or­ders taken in ac­cord­ance with Cov­id-19 Emer­gency Act:...
23 March 2020 Emer­gency Act No. 2020-290 de­clared Cov­id-19 state of health emer­gency ap­plic­able over the next 2 months fol­low­ing en­force­ment (i.e. 24 March), sub­ject to ex­ten­sion or early ter­min­a­tion....
03/04/2020
VAT: ex­cep­tion­al re­port­ing and pay­ment pro­ced­ures
Our law­yers ex­am­ine the two tol­er­ance meas­ures an­nounced by the Dir­ect­or Gen­er­al of the French Treas­ury for com­pan­ies in dif­fi­culty.
25 March 2020
Ex­cep­tion­al tax meas­ures for busi­nesses af­fected by Cov­id-19 - Up­date on...
The French tax au­thor­it­ies have just is­sued an­oth­er set of ex­cep­tion­al tax meas­ures to sup­port busi­nesses in an eco­nomy im­pacted by the Cov­ic-19 out­break. In their state­ment, the tax au­thor­it­ies also...
26/04/2019
Leg­al 500 EMEA 2019
Our law firms are rank­ing in Leg­al 500 EMEA 2019. Tax law, cap­it­al mar­kets, em­ploy­ment... See all our 2019 rank­ings!
20 March 2020
Ex­cep­tion­al tax meas­ures to sup­port busi­nesses af­fected by coronavir­us...
The French Tax Au­thor­it­ies (FTA) have spe­cified the ex­cep­tion­al tax meas­ures im­ple­men­ted in fa­vor of all busi­nesses to off­set the eco­nom­ic im­pact of the Cov­id-19 out­break. Tax pay­ment de­fer­ral In his...
04/03/2019
Real Es­tate trans­ac­tions in France: Leg­al and tax as­pects
Our law firm provides you with our "Real Es­tate trans­ac­tions in France: Leg­al and tax as­pects" guide.
15/10/2018
CMS Fran­cis Le­fe­b­vre Avocats launches ii­ara
CMS Fran­cis Le­fe­b­vre Avocats has launched “ii­ara”, an in­tu­it­ive in­ter­face for audit­ing and draft­ing leg­al doc­u­ments, de­signed for not­ar­ies.
21/02/2018
La lettre de l'im­mob­ilier | Des­tin­a­tion et us­age d'un im­meuble
Sup­plé­ment du numéro 1449 du magazine Op­tion Fin­ance
03/10/2017
Tax Con­nect Flash | France | Budget Bill for 2018