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Pierre Carcelero

Partner

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

Pierre Carcelero joined  in 2002 and became Partner in 2017.

Pierre works specifically in the field of corporate and group taxation, with particular regard to the fiscal structuring of mergers & acquisitions and restructuring activities, group tax management and assistance with litigation proceedings, in matters of real estate taxation and for mixed-economy companies and local authorities, taxation of public-private partnerships, tax inspection procedures and tax litigation.

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Tax

Legal 500 EMEA 2019

Relevant experience

  • Arthur Andersen International (2001-2002) 
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Education

  • Master in Corporate Law and Taxation (DJCE), University of Montpellier (2000)
  • CAPA (post-graduate legal qualification required to practise as a solicitor or barrister in France), Montpellier (2000)
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Memberships

  • Member of IACF (French Institute of Tax Lawyers)
  • Member of the Association Nationale des Anciens DJCE (DJCE Alumni Society)
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Publications

  • "SIIC 4" : SIIC regime becomes less attractive, in association with Philippe Donneaud -  Option Finance (February 2007)
  • Assets rented out by partnerships: reduction in the amortization restraints - Option Finance (March 2007)
  • Mergers: what limits to the parties freedom?, in association with Philippe Grousset - Option Finance (November 2007)
  • Loan granted to a subsidiary: curious application of the abnormal act of management theory, in association with Philippe Grousset - Option Finance (July 2008)
  • Wealth tax relief due to contribution to small companies legal capital, in association with Pierre Le Roux -Option Finance (April 2008)
  • Consequences of the sale of real property on personal tax losses - Option Finance (Juillet 2010)
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05 April 2019
Av­ant­ages fisc­aux réser­vés aux PME : une re­mise en cause « ori­ginale »

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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...
25 April 2017
DJCE - CMS Bur­eau Fran­cis Le­fe­b­vre Award fort the best fu­ture law­yers by...
The sev­enth an­nu­al DJCE - CMS Bur­eau Fran­cis Le­fe­b­vre award for the best fu­ture law­yers by team took place on 21 April 2017 in the firm­'s of­fices in Neuilly-sur-Seine.The Win­ners are: Marlène Bé­duch­aud...
18 January 2017
CMS Bur­eau Fran­cis Le­fe­b­vre co-opts five new Part­ners
CMS Bur­eau Fran­cis Le­fe­b­vre an­nounces the ap­point­ment of five new part­ners: Stéphane Bouvi­er, Pierre Carcelero, Di­m­it­ar Hadjiveltchev, Jo­hann Roc'h and Chris­tophe Véz­in­het.This in­creases the num­ber...
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...
10/06/2014
Real Es­tate News­let­ter | New pro­vi­sions of the ALUR law
New pro­vi­sions of the ALUR law­Bare rent­als: meas­ures ap­plic­able im­me­di­ately p. 2Man­age­ment of en­vir­on­ment­al li­ab­il­it­ies: a ma­jor chal­lenge p. 4Co-own­er­ship: the new stip­u­la­tions p. 6Urb­an plan­ning: what...
03/06/2014
Ac­quis­i­tion of Park'A | CMS Bur­eau Fran­cis Le­fe­b­vre ad­vises In­ter­park­ing...
CMS Bur­eau Fran­cis Le­fe­b­vre ad­vised In­ter­park­ing France with­in the scope of its ac­quis­i­tion of all shares of Park'A from CIX­IS, a sub­si­di­ary of the Fin­an­cière Duval Group.Park’A cur­rently op­er­ates...
03/12/2012
Real Es­tate news­let­ter | New tax and leg­al con­straints
Dossier on New tax and leg­al con­straint­sTax­a­tion of the real es­tate cap­it­al gains real­ized by in­di­vidu­als: a prom­ise which has yet to be kept p.2 Com­mer­cial leases and ac­cess­ib­il­ity stand­ards: who is...
27/02/2012
Real es­tate News­let­ter | Pro­vi­sion of ser­vices in the real es­tate sec­tor
Dossier on Pro­vi­sion of ser­vices in the real es­tate sec­tor Ser­vices in con­struc­tion re­lated mat­ters: the head­ing of a con­tract is not con­clus­ive as to its nature p.2Tax treat­ment of ex­pendit­ures re­lated...
13/01/2012
CMS Bur­eau Fran­cis Le­fe­b­vre and Bird& Bird ad­vise on UK-based Just Eat’s...
CMS Bur­eau Fran­cis Le­fe­b­vre ad­vised in­vest­ment fund FSI Re­gions (formerly Avenir En­tre­prises) dur­ing the ne­go­ti­ation and con­clu­sion of an agree­ment un­der which the share­hold­ers of FBA In­vest, the par­ent...
29/03/2011
Wealth and es­tate plan­ning
In today’s world people move around ever more freely, fam­il­ies are of­ten frag­men­ted and in­vest­ments are spread across the globe. More than ever be­fore, wealth plan­ning re­quires in-depth, spe­cial­ist...