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Philippe Tournes

Partner
Member of the Supervisory Board

CMS Francis Lefebvre Avocats
2 rue Ancelle
92522 Neuilly-sur-Seine
Cedex
France
Languages French, English

Philippe is a partner in the VAT department at CMS Francis Lefebvre Avocats. He joined the firm in 1985 and became a partner in 1997.

Philippe advises major property and banking companies on VAT matters. He advises private property development companies and social housing organisations as well as property companies. He recently worked in a banking-related case on the VAT regime applicable to securitisation transactions.

He also advises public services operators in the fields of transport, water distribution and energy.

He has also developed a considerable litigation practice which includes the Government's conviction by the ECHR for failing to apply the EU VAT directive to insurance brokers. This dispute resulted in the refunding of VAT paid by property traders before 2010, the lodging of complaints with the European Commission regarding the French legislation's lack of compliance with VAT exemptions, etc.

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Tax

Legal 500 EMEA 2019

Education

  • Master's degree in Corporate Law, University of Paris I - Panthéon-Sorbonne (1983)
  • Post-graduate degree (DESS) in Corporate Law and Taxation, University of Paris I - Panthéon-Sorbonne (1984)
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Memberships

  • Member of IACF (French Institute of Tax Lawyers)
  • Member of ACE (French Association of Corporate Legal Advisors)
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Publications

  • TVA : Produits financiers et immobiliers accessoires - RJF 01/12 - Editions Francis Lefebvre
  • La TVA immobilière après la réforme, co-author - Editions Francis Lefebvre (2010)
  • Les holdings : guide juridique et fiscal, co-author - Editions Francis Lefebvre (3° édition)
  • Regular contributions to the Bulletin fiscal and to the Revue de jurisprudence fiscale Editions Francis Lefebvre
  • Summary on conglomerates and on Accounts department management, co-author - Editions Francis Lefebvre 
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10/03/2020
TVA im­mob­ilière et droits de muta­tion (DMTO)
Nous in­ter­ven­ons pour sé­cur­iser le ré­gime fisc­al des opéra­tions im­mob­ilières et pour définir les av­ant­ages et les risques in­duits par l’ex­er­cice d’op­tions pour la tax­a­tion à la TVA ou les sou­scrip­tions...

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26/04/2019
Leg­al 500 EMEA 2019
The 2019 edi­tion of the Leg­al 500 EMEA guide is out. We would par­tic­u­larly like to thank our cli­ents for put­ting their trust in us! Our law firms’ rank­ings in France, Al­ger­ia and Mo­rocco France 5 in...
13/03/2018
Real Es­tate trans­ac­tions guide for for­eign in­vestors
CMS Fran­cis Le­fe­b­vre Avocats is happy to an­nounce the launch of the first edi­tion of "Real Es­tate trans­ac­tion in France: Leg­al and tax as­pects" dur­ing the MI­PIM 2018.This com­pre­hens­ive guide cov­ers the...
21/09/2017
CMS Bur­eau Fran­cis Le­fe­b­vre ad­vises the Cara­v­elle Group on the Ac­quis­i­tion...
CMS Bur­eau Fran­cis Le­fe­b­vre ac­ted as leg­al and tax ad­visor to the Cara­v­elle group on the ac­quis­i­tion of the Tiama group.This ac­quis­i­tion, in the form of a ter­tiary LBO for the Tiama group, came at the...
02/07/2015
CMS Bur­eau Fran­cis Le­fe­b­vre ren­ou­velle son Con­seil de Sur­veil­lance
18/03/2015
Real Es­tate News­let­ter | Real Es­tate Lit­ig­a­tion
Con­tent­Fea­ture­R­eal Es­tate Lit­ig­a­tionDis­puted prop­erty valu­ations - the di­vis­ive ef­fects of in­ter­ven­tions by or­din­ary and ad­min­is­trat­ive judges p.2Dis­tin­guish­ing fea­tures of dis­putes over loc­al tax­a­tion...
01/12/2014
Real Es­tate News­let­ter | The dis­mem­bre­ment of real es­tate own­er­ship
Con­tents Fea­ture - The dis­mem­ber­ment of real es­tate own­er­ship­Dis­pos­als of dis­membered prop­erty: how to de­term­ine the per­son li­able for the tax and the tax base? p. 2Reg­u­lat­ory is­sues re­gard­ing the dis­mem­ber­ment...
09/07/2013
CMS Bur­eau Fran­cis Le­fe­b­vre ap­points three new mem­bers to its Su­per­vis­ory...
At the or­din­ary gen­er­al meet­ing of 25 June 2013, the part­ners of CMS Bur­eau Fran­cis Le­fe­b­vre ap­poin­ted three new mem­bers to the firm­'s Su­per­vis­ory Board for a three-year term: Ant­oine Gendr­eau, Phil­ippe...
26 September 2011
Real Es­tate news­let­ter | Con­struc­tion and Re­con­struc­tion
Re­cent evol­u­tions in law and tax re­lated mat­ters testi­fy un­doubtedly to the de­sire to en­cour­age the dens­i­fic­a­tion of urb­an areas and the mod­ern­isa­tion of ex­ist­ing real es­tate stocks, which is con­sist­ent...
14/09/2009
Real Es­tate News­let­ter - Re­new­able En­ergy
Dossier on Re­new­able En­ergy­Ac­quis­i­tion of a wind com­pany: main as­pects to be grasped Tax in­cent­ives for the de­vel­op­ment of re­new­able en­ergy The slow re­volu­tion of elec­tric trans­port­a­tion Ap­plic­a­tion...