Home / People / Marie Caloine
Marie Caloine

Marie Caloine


CMS Francis Lefebvre Lyon Avocats
174 rue de Créqui
CS 23516
69 422 Lyon
cedex 03
Languages French, English

Marie Caloine joined the Tax Department of CMS Francis Lefebvre Lyon Avocats in January 2008. 

Marie covers all aspects of taxation for companies and groups for both advice and litigation.

She focuses specifically on international taxation and VAT.

Marie deals with matters relating to international taxation and provides advice on the international aspects of internal taxation (territoriality, transfer pricing, etc.) and on specifically international aspects (cross-border operations, customs matters, etc.) for both advice and tax audits and litigation. She is also involved in the structuring and implementation of international transactions.

Marie also advises and assists companies with all matters relating to VAT (as regards French and international law), for both advice and litigation. She assists companies with issues relating to compliance with formal day-to-day obligations associated with VAT liability and invoicing. Internationally, she advises companies on the definition and application of rules of territoriality to the flow of goods and services.

She also advises both SMEs and large French and international groups on all the components of their fiscal strategy on a national and international level, as well as coordinating their cross-border projects for all their locations.

more less


  • Bar Exam, Ecole des Avocats, Lyon
  • LLB in Company and Tax Law, University College London
  • LLM (Master 2) in Corporate and Tax Law, Université d’Aix-Marseille III
  • Corporate Jurist Dimploma (DJCE), Université d’Aix-Marseille III
  • Master’s degree (Magistère) in Business law, Tax law and Accounting, Université d’Aix-Marseille III
more less


  • Lyon Bar Association, since 2008
more less



Show only
CMS Bur­eau Fran­cis Le­fe­b­vre Ly­on and Jak­ubowicz Mal­let-Guy & As­so­ciés ad­vise...
CMS Bur­eau Fran­cis Le­fe­b­vre Ly­on, sup­por­ted by around ten European CMS-net­work mem­ber firms and a part­ner firm in the United States, was ad­visor to SBM Dévelop­pe­ment on tax, la­bour law, in­tel­lec­tu­al...