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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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William Hamon joined CMS Francis Lefebvre in 2007 and became a partner in 2023.

 He practices on VAT, indirect taxes, and payroll taxes across all sectors, with an emphasis on industrial and commercial businesses (luxury goods, cosmetics, defence, automotive, agri-foods and data centres). He advises companies on transactions both within and outside the European Union. He supports clients during tax audits and individual and collective rulings, and represents clients in tax litigation proceedings. 

William Hamon also has extensive experience handling issues faced by holding companies. He has successfully represented many clients in resolving disputes related to the C3S (French corporate social solidarity contribution).

Publications

  • L'autoliquidation de la TVA, book published by the Editions Francis Lefebvre (2015) 
  • Transferts intracommunautaires et assiette de la C3S : la question est-elle enfin réglée ?, Editions Francis Lefebvre (Feuillet Rapide 22/25) 
  • Les services de recharge de véhicules électriques s’analysent au sens de la TVA en des… livraisons de biens !, Option Finance (May 2023)
  • Fiscalité du véhicule électrique, CMS Francis Lefebvre (April 2021) 
  • Quick fixes : l’administration publie ses commentaires, Option Finance (January 2021) 
  • Livraison de biens après installation ou montage en Allemagne : dans certains cas, la TVA sera due par le fournisseur, Avis d’experts du Navis Fiscal (November 2020) 
  • INSIGHT: Google Has Won Second Round Against the French Tax Authorities, Bloomberg Tax (May 2019) 
  • Tax Issues with the Sharing Economy, Tax Management International Forum, Bloomberg Tax (August 2018)

Memberships & Roles

  • Member of the French Institute of Tax Lawyers (IACF) 
  • Member of the International VAT Club (IVC) 
  • Lecturer in VAT, Master 2 programme in tax law, Université de Paris Cité (since 2012)

Lectures list

  • Trainer for professional courses and technical workshops at Lefebvre Dalloz (since 2009)

Education

  • CAPA (post-graduate legal qualification required to practise as a solicitor or barrister in France) (2007)
  • Post-graduate degree in Tax Law, University of Paris 5 (2005)

Further reading

  • Réforme de la TVA du e‑commerce

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