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Marie-Odile Duparc
Counsel

Marie-Odile Duparc

Languages
  • French
  • English
Social media

Marie-Odile works on cases involving VAT, other indirect taxes and salary taxes in all business sectors, but mainly in the industrial and commercial sectors, advising companies, assisting them with their operations both within and outside the European Union, assisting them in their dealings with the tax authorities (tax audits and individual and collective rulings) and defending them in court.
She advises and helps large international groups to implement and monitor the VAT regulations that apply to their intra-EU and international financial flows.

She has developed specific expertise that enables her to advise and assist public law bodies, local communities and non-profit organisations.

Marie-Odile joined CMS Francis Lefebvre in 1995.

Relevant experience

  • Trainer on several professional training courses and workshops for Francis Lefebvre Formation and other training providers (on VAT, territoriality, right of deduction, etc.)
  • Facilitation of forums and conferences organised by CMS Francis Lefebvre Avocats on VAT
  • Lecturer in VAT on the Master's degree in Tax Law, University of Paris V – René Descartes (1999-present)
  • Lecturer in intra-EU VAT on the Master's degree in Taxation, Faculty of Dijon
  • Lecturer at the Lifelong Learning Centre at the Dijon Centre for Tax Research (European Tax Diploma and VAT Masterclass).

Publications

  • « Quick fixes » : l’administration publie ses commentaires, co-author – Option Finance (January 2021)
  • Quelles sont les règles de déduction de la TVA sur les frais de mission engagés en France ? – Francis Lefebvre e-compliance (12/11/2019)

Memberships & Roles

  • Member of the Hauts-de-Seine Bar
  • Member of European VAT Group

Education

  • CAPA (post-graduate legal qualification required to practise as a solicitor or barrister in France) Paris Bar School (EFB)
  • Post-graduate degree (DESS) in Business Law and Taxation, University of Paris II - Panthéon-Assas

Further reading

  • The new VAT scheme for e‑commerce

  • Réforme de la TVA du e‑commerce

Insights by Marie-Odile

CIBS Book II

22 Dec 2025 10 min read

Electronic invoicing and transmission of transactions data to the tax authorities

20 Feb 2025 4 min read

Electronic invoicing: What does the reform entail?

17 Oct 2024 13 min read

Glossary of electronic invoicing

08 Jul 2022 8 min read
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