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Elisabeth Ashworth

Partner

Portrait ofElisabeth Ashworth

Elisabeth Ashworth

Partner

Contact
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 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

Best Lawyers 2024

Best Lawyer, Tax Law

Best Lawyers 2024

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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Education

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

15/04/2021
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...
News
02/02/2021
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...
Guide
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05/04/2024
Electronic invoicing: What does the reform entail?
‑‑This page presents the main aspects of the reform and is updated periodically (last updated on 04/01/2024). The legislative framework is defined by the Amending Finance law No. 2022-1157 of 16 August...
News
05/04/2024
Electronic invoicing and transmission of transactions data to the tax authorities
Check out our infographics to understand the basics of the reform. The legislative framework for this e-invoicing reform is defined in an Amending Finance Act (Act No. 2022-1157 of 16 August 2022, Art...
News
09/12/2022
EU Directive on VAT in the Digital Age (ViDA)
The European Commission has published its proposal for reform of the EU’s VAT system. Baptised “VAT in the Digital Age” (ViDA for short), this reform is designed to reflect our modern economy and...
News
08/07/2022
Glossary of electronic invoicing
B2B/B2C/B2G: acronyms used to categorise business relations based on the nature of the parties involved:o    B2B (Business to Business) relations are those between two taxable persons, o    B2C...
News
09/12/2021
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...
Law-Now Tax
02/03/2021
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...
Event Webinar
02/02/2021
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...
Guide
02/02/2021
The new VAT scheme for e commerce
The CMS Tax group is pleased to launch the guide “The new VAT scheme for e-commerce”. This guide covers the VAT e-commerce package, which was first approved in 2017 (Directive 2017 / 2455) and added...
Law-Now Tax
24/11/2020
Law and regulation of Covid-19 tax relief in France
Value Added Tax Reduction of the VAT rate from 20% to 5.5% for domestic supplies, intra-community acquisitions and imports of masks, protective clothing and personal hygiene products. For imports, this...
Expert Guide Tax
Comparable
14/10/2020
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...
Publication
11/09/2020
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...
News
24/07/2020
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...
News
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