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Portrait of Elisabeth Ashworth

Elisabeth Ashworth


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

Elisabeth Ashworth joined the Tax Intelligence Department of CMS Francis Lefebvre 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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Best Lawyer - Tax Law

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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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Memberships & Roles

  • Member of IACF (Institut des Avocats Conseils Fiscaux)
  • Member of European VAT Club
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  • Postgraduate degree (DEA) in Public Business Lawn University of Paris X - Nanterre (1988)
  • National School of Tax (1989)
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Ré­forme de la TVA du e‑com­merce
L’Uni­on européenne a pro­fondé­ment modi­fié le ré­gime de TVA des ventes à dis­tance de bi­ens à des­tin­a­tion des par­ticuli­ers pour l’ad­apter au e-com­merce.Après un re­port de 6 mois lié à la crise...
The new VAT scheme for e‑com­merce
The CMS TAX group is pleased to launch the guide on VAT e-com­merce This guide cov­ers the VAT e-com­merce pack­age, which was first ap­proved in 2017 (Dir­ect­ive 2017 / 2455) and ad­ded to in 2019 (Dir­ect­ive...
Doc­trine and Know­ledge Man­age­ment


Elec­tron­ic in­voicing: What is the re­form?
We present the as­pects of the re­form for which the rules are already known or, fail­ing this, the choices that ap­pear to be the most com­pleted. This in­form­a­tion is up­dated peri­od­ic­ally (last up­dated on...
Elec­tron­ic in­voicing and trans­mis­sion of trans­ac­tion data to the tax au­thor­it­ies
The Amend­ing Fin­ance Law 2022 (art­icle 26)  sets out the leg­al scope gov­ern­ing   the new rules re­lated to elec­tron­ic in­voicing. The tech­nic­al and prac­tic­al pro­ced­ures will soon be defined by reg­u­lat­ory...
Re­duced VAT rates: agree­ment reached by EU Fin­ance min­is­ters to up­date...
The Coun­cil of the European Uni­on reached a polit­ic­al agree­ment on 7th Decem­ber 2021 for the ad­op­tion of a dir­ect­ive aim­ing at mod­ern­ising and har­mon­ising the rules for the ap­plic­a­tion of re­duced VAT...
The new VAT scheme for e-com­merce - Part I and II
The European Uni­on has over­hauled the VAT rules for e-com­merce, which will im­pact on all busi­nesses mak­ing any cross-bor­der “B2C” sup­plies.This ex­tens­ive and bold pack­age of meas­ures aims to ad­apt...
The new VAT scheme for e‑com­merce
The CMS TAX group is pleased to launch the guide on VAT e-com­merce This guide cov­ers the VAT e-com­merce pack­age, which was first ap­proved in 2017 (Dir­ect­ive 2017 / 2455) and ad­ded to in 2019 (Dir­ect­ive...
Can taxes save the plan­et?
In the midst of a glob­al pan­dem­ic and world­wide re­ces­sion, it is some­how iron­ic to state that the world is fa­cing a more far-reach­ing chal­lenge in the com­ing years and dec­ades. It is noth­ing less than...
VAT op­tion for the tax­a­tion of rents
The rent­al of un­fur­nished premises for pro­fes­sion­al use is in prin­ciple an ex­empt trans­ac­tion but, in France, the lessor has the op­tion to opt for the tax­a­tion of rents in ac­cord­ance with the op­tion offered...
e-Com­merce dir­ect­ive: the post­pone­ment to 1 Ju­ly 2021 of the ap­plic­a­tion...
In a com­mu­nic­a­tion dated 8 May 2020 (see our pre­vi­ous art­icle) the European Com­mis­sion an­nounced that it has pro­posed to the mem­ber States of the European Uni­on (EU) a post­pone­ment to 1 Ju­ly 2020 of the...
Tax Chal­lenges in a Chan­ging World
The on­go­ing glob­al COV­ID-19 pan­dem­ic is a his­tor­ic hu­man crisis of im­mense com­plex­ity on a glob­al scale. It is also res­ult­ing in an ac­cel­er­ated eco­nom­ic down­turn which has caused gov­ern­ments to re­act...
First Gov­ern­ment or­ders taken in ac­cord­ance with Cov­id-19 Emer­gency Act...
Three Or­ders based on 23 March 2020 Emer­gency Act No. 2020-290 de­clar­ing Cov­id-19 state of health emer­gency have been pub­lished in the Of­fi­cial Journ­al dated May 14 2020. They modi­fy and de­tail cer­tain...
E-com­merce Dir­ect­ive: entry in force of the new VAT rules to be post­poned...
The 8 May 2020, the EU Com­mis­sion has an­nounced a pro­pos­al for the post­pone­ment un­til 1 Ju­ly 2021 of the entry in­to force of the new VAT rules ap­plic­able to e-com­merce trans­ac­tions as they res­ult from...
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...