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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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26/04/2019
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A CMS Tax Ana­lys­is
06 Dec 16
Busi­ness Im­plic­a­tions of BEPS
A CMS Tax Ana­lys­is
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20 Sep 13
France - VAT: right to de­duct in the con­text of re­la­tions...
03/06/2013
Real Es­tate News­let­ter | Com­mer­cial leases
08 Oct 12
Elisa­beth Ash­worth Se­lec­ted to Join the European Com­mis­sion’s...
27/02/2012
Real es­tate News­let­ter | Pro­vi­sion of ser­vices in the...
Sup­plé­ment du numéro 1162 du 27 fév­ri­er 2012 | Op­tion...