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Portrait of 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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Memberships & Roles

  • 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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Education

  • Postgraduate degree (DEA) in Public Business Lawn University of Paris X - Nanterre (1988)
  • National School of Tax (1989)
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15 April 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...
February 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...
Doc­trine and Know­ledge Man­age­ment

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02 March 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...
February 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...
October 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...
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...
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...
04 June 2020
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...
15/05/2020
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...
12/05/2020
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...
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...
21/04/2020
COV­ID-19 : WHAT YOU NEED TO KNOW ABOUT DE­FERRED TAX DEAD­LINES FOR BUSI­NESSES
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...
7 April 2020
Tax Con­nect Flash
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...
06/04/2020
Cov­id-19: post­pone­ment of tax dead­lines
The French Gov­ern­ment has de­cided on March 13, 2020 to grant de­fer­ral for cer­tain tax pay­ments to al­le­vi­ate the bur­den of en­ter­prises fa­cing the Cov­id-19 crisis. For dis­tressed com­pan­ies, re­bates on tax...