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Apart from offering expert legal consultancy for local jurisdictions, CMS Francis Lefebvre partners up with you to effectively navigate the complexities of global business and legal environments.

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Sarah Dardour-Attali
Partner

Sarah Dardour-Attali

Languages
  • French
  • English
  • German
Social media

Sarah Dardour-Attali joined CMS Francis Lefebvre in 2015 and became a partner in 2023. 

She practices in tax law and supports clients in tax audits and litigation. Sarah Dardour-Attali handles applications for advance tax rulings and acts for clients in litigation involving interpretation of higher-level norms. Her practice includes judicial reviews of administrative action (recours pour excès de pouvoir), priority preliminary rulings on constitutionality (QPC), as well as requests for preliminary rulings before the Court of Justice of the European Union.

Sarah Dardour-Attali also has a solid track record in advising and assisting clients in general corporate and transaction tax matters.

Awards & Recognitions
01
  • Award
    Tax Law - Best Lawyer since 2024
    Best Lawyers

Publications

  • Clap de fin pour la discrimination à rebours ou la triste destinée d’une saga sur les plus-values / CEDH 22 mai 2025, n° 45443/21, aff. de Galbert Defforey et autres, Revue de droit fiscal, Editions LexisNexis (July 2025)
  • Précision importante sur la notion d’erreur comptable délibérée / CE plén., 22 mars 2024, n° 471089, Sté Jet Foncière, Option finance (May 2024)
  • Pas d’abus de convention fiscale en l’absence de montage artificiel / CE 3 mai 2023, n° 434441, Sté BNP Paribas et SAS Parilease, Feuillet rapide Fiscal et Social, Editions Lefebvre Dalloz (July 2023)
  • Co-rédactrice du Memento Intégration Fiscale, Editions Lefebvre Dalloz (updated every two years since 2020)

Memberships & Roles

  • Lecturer, Master 2 programme in international corporate transactions and taxation (OFIS), Université Paris I Panthéon-Sorbonne
  • Responsible for the Advanced Professional Practice Module (MAAP) in tax audit and litigation, Haute Ecole des Avocats Conseils (HEDAC, bar training school for the Versailles Court of Appeal)
  •  Seminar leader, Tax programme, Paris Bar School (EFB)

Education

  • CAPA (certificate of aptitude for the legal profession) (2009)
  • Master 2 in company taxation, Université Paris-Dauphine (2007)
  • MBA, ESSEC Business School, Finance track (2006)
  • Master’s degree in tax law, Université Paris I - Panthéon-Sorbonne (2005)

Insights by Sarah

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