Partner

Stéphane Austry

Paris, France

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Languages

French
English
Japanese

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Stéphane Austry joined CMS Francis Lefebvre in 2007 as a partner.

He leads the firm’s tax litigation and controversy practice.

He is a highly experienced litigator in tax cases. He mainly represents large companies in proceedings in domestic jurisdictions (before the Conseil d’Etat and the Constitutional Council), and before the international courts (the Court of Justice of the European Union and the European Court of Human Rights). Stéphane Austry also advises clients on international tax issues and on the interpretation and application of tax treaties.

Awards & Recognitions

01 –

Award

Tax - Hall of Fame

Legal 500 EMEA 2025
Award

Droit fiscal - Hall of Fame

Legal 500 Paris 2025
Award

Tax: Litigation - Band 1

Chambers France 2025
Award

Tax - Hall of Fame

Legal 500 EMEA 2024
Award

Droit fiscal - Hall of Fame

Legal 500 Paris 2024
Award

Tax: Litigation - Band 1

Chambers Europe 2024
Award

Tax - Hall of Fame

Legal 500 EMEA 2023
Award

Droit fiscal - Hall of Fame

Legal 500 Paris 2023
Award

Tax: Litigation - Band 1

Chambers Europe 2023
Award

Tax Law -Lawyer of the year

Best Lawyers 2012
Award

Litigation, Tax Law - Best Lawyer since 2010

Best Lawyers

Publications

Building International Tax Law (essays in honour of Guglielmo Maisto - contribution on "The Scope of Tax Treaties for Tax Exempt Entities"), IBFD (2022)
Bénéficiaire effectif et retenue à la source sur les dividendes : quels enseignements tirer de la décision Fédération bancaire française ? (avec Gauthier Blanluet et Benoît Foucher), Revue de Droit Fiscal (Mars 2024)
Auteur de la chronique de Droit constitutionnel fiscal, Cahiers du Conseil constitutionnel (depuis 2011)
Contributeur au Feuillet Rapide « Spécial Pilier 2 », Editions Lefebvre-Dalloz (09/02/2024)
Articles dans des publications de droit fiscal, tels que la Revue de jurisprudence fiscale, la Revue de droit fiscal, le Bulletin des conclusions fiscales, etc.
Articles dans des publications de droit administratif, tels que la Revue française de droit administratif, l’Actualité juridique-Droit administratif
Current Tax Treaty Issues – 50th Anniversary of the International Tax Group (contribution on « PE and Dependent Agent : Where Do We Stand ? »), G. Maisto ed., International Bureau of Fiscal Documentation (IBFD) (2020)
Immobilisations et charges - la distinction fiscale, Editions EFE, 2e éd. (1997)
Contentieux fiscal - Procédures d'urgence, Répertoire Dalloz Contentieux administratif (Mai 2003)
Responsabilité des services fiscaux, Répertoire Dalloz Responsabilité de la puissance publique (Janvier 2003)

Memberships & Roles

Associate Professor in tax litigation, and international and European tax law, Université Paris II - Panthéon-Assas (since 2021)
Chair of the French Institute of Tax Lawyers’ (IACF) Corporate Tax committee
Member of the board, International Fiscal Association (IFA); member of the Scientific Committee, French branch of the IFA
Member of the International Bar Association (IBA)
Member of the French association of corporate lawyers (ACE)
Member of the International Tax Group and the editorial committee, International Tax Law Reports (ITLR)
Appointment to the Policy committee and member of the Steering committee, Paris Europlace
Former Chair of the French Institute of Tax Lawyers (IACF) (2014-2017)
Former member, Council of Mandatory Contributions, La Cour des Comptes (2014-2018)
Financial adviser to the Economic Mission, the French Embassy in Japan (2003-2007)
Public reporter (Rapporteur public) to a tax chamber of the Conseil d'Etat (2000-2003)
Conseiller technique de Dominique Strauss-Kahn (Ministre de l'économie, des finances et de l'industrie) et de Christian Sautter (Secrétaire d'Etat au budget) (1997-2000)
Responsable du Centre de Documentation fiscal du Conseil d'Etat (1996-1997)
Rapporteur auprès d'une sous-section fiscale de la section du Contentieux du Conseil d'Etat (1993-1996)

Lectures list

Interventions régulières dans des séminaires en France et à l'étranger sur les conséquences des évolutions de la jurisprudence en matière fiscale et les questions de fiscalité internationale.
Intervenant lors du panel "Attribution of Profits to PE, AOA vs UN model", IFA Annual Congress (2023)
Colloque annuel, La qualification des entités étrangères : principes, méthode, solutions, Centre d'étude sur la fiscalité des entreprises de Paris (CEFEP) (2025)
Contentieux fiscal : quelles nouveautés ?, Conférence de l'IACF (2025)

Education

CAPA (2007)
Ancien élève de l'ENA (1993)
DESS en Banque-Finance, Université Paris I - Panthéon-Sorbonne (1989)
Diplômé de l'Institut d'Etudes Politiques de Paris (1987)

Practice Areas

Tax Tax audits and litigation Public Law Environmental and energy taxation Taxation of the Technology, Media and Telecommunications sector Criminal tax law European law and constitutional tax disputes Taxation of the insurance and finance sector Pillar 2 Taxation of groups and corporate restructurings

Insights

Global Reach

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