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Pierre Carcelero

Partner

Contact
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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Best Lawyer, Tax Law

Best Lawyers 2024

Tax

Legal 500 EMEA 2019

Relevant experience

  • Arthur Andersen International (2001-2002) 
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Memberships & Roles

  • Member of IACF (French Institute of Tax Lawyers)
  • Member of the Association Nationale des Anciens DJCE (DJCE Alumni Society)
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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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05/04/2019
Avantages fiscaux réservés aux PME : une remise en cause « ori­ginale »

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01/04/2022
Can a SCI deduct the interest charge relating to the buyback of its own...
A SCI has been ordered to buy back the shares of one of its shareholders and the tax administration considers that the loan interests relating to that buyback are not deductible from real-estate income...
23/03/2022
Remuneration for services rendered through a foreign company
The assessment of the tax regime can be delicate To challenge the invoicing of services rendered by a person through a foreign interposed company article 155 A of the French General Tax Code provides...
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...
25/04/2017
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...
18/01/2017
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...