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Local taxation lawyers

After having been put off so many times because its implementation is so complex, the rental value reform law was adopted in its final version in late 2015. It considerably alters the local tax landscape and will require companies to exercise care, as several of their local taxes are tied closely to the rental value. To avoid any additional costs that may arise from the complexity of the system governing the territorial economic contribution (contribution économique territorial, CET), companies must not fail to verify the rental value remaining as the basis for the corporate land tax (cotisation foncière des entreprises, CFE) and determine the added value. The land value revision in fact requires companies to be especially vigilant, as their land taxes and CFE will be affected by these new bases. Our experts can advise you on all these issues, which have a decisive financial impact yet are too often overlooked.

Whether you are a medium-size company, a large French or international group, a local government, or a public institution, we can provide advice and assistance through close collaboration that guarantees you’ll receive personalised treatment. In more concrete terms, our vast field of expertise includes the CET; the IFER [flat-rate distribution network tax]; calculating added value; the land tax on built and non-built property; the household waste removal tax; the tax on offices, commercial premises, and warehouses in Ile-de-France; the TLPE [local tax on outdoor signage] and the TASCOM [tax on commercial surface areas]; residence tax on companies and natural persons; hotel occupancy tax; and the tax on vacant housing. We organize our expertise into three ways of providing assistance: advice, litigation, and auditing. We thus are able to support you in the day-to-day management of your local taxes, from the search for optimisation to negotiations with the tax authorities via selecting facilities sites and scheduling transfer operations, foreseeing the effects of a reorganisation operation, and examining exemptions and obligations to declare. If necessary, we can also take your case through the pre-litigation and litigation phases, acting as your representative before the tax authorities or the administrative courts and courts of appeal. In addition, we can conduct a complete audit of your situation: reconstitution of bases; verification of taxation; verification of tax reductions and tax relief provided for by statute; and determination of the added value serving as the framework for the tax.

Our firm has 25 years of experience in this area and a team of 8 specialists who, recognised for their ability to handle all the issues involved in such matters, are frequently called upon by professional organisations to help them negotiate with the tax authorities.

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Laurent Chatel
Laurent Chatel
Part­ner
France, Neuilly-sur-Seine
Laurent Chatel specialises in local taxation. A partner at the firm since 2003, he works on Territorial Economic Contribution (CET) matters (involving corporate property tax (CFE) and company value-added...
Cathy Goarant-Maraglia
Cathy Goarant-Moraglia
Part­ner
France, Neuilly-sur-Seine
Cathy joined CMS Francis Lefebvre Avocats in 1995, and became a partner in 2006. Her practice covers business taxation for enterprises and local authorities, minimum contribution based on value-added,...
Picture of Daniel Gutmann
Daniel Gutmann
Part­ner
France, Neuilly-sur-Seine
Daniel Gutmann is a partner in the Tax Doctrine team. He is also professor of Tax Law at the University of Paris I - Panthéon-Sorbonne. He joined the firm in 2007 as of-counsel and was made a partner...
Alexis Bussac
Alexis Bussac
Coun­sel
France, Neuilly-sur-Seine
Alexis Bussac specialises in Territorial Economic Contribution (CET) matters: Corporate Property Tax (CFE), Company Value Added Contributions (CVAE), business tax and the minimal subscription threshold...
Du Luart Mélanie
Mélanie du Luart
As­so­ci­ate
France, Neuilly-sur-Seine
Mélanie du LUART joined CMS Francis Lefebvre Avocats in 2016. Mélanie specialises in tax lax. She acts in non-contentious and contentious matters in relation to Territorial Economic Contribution,...
Romanik Laure-Hélène
Laure-Hélène Romanik
As­so­ci­ate
France, Neuilly-sur-Seine
Laure-Hélène joined CMS Francis Lefebvre Avocats in 2018.She works in the Tax department, with particular focus on counsel and litigation about Territorial Economic Contribution (Corporate Property...
Pronier Evy
Evy Pronier
As­so­ci­ate
France, Neuilly-sur-Seine
Evy Pronier specialises in local taxation. He helps corporations with their local taxation issues mainly in territorial economic contribution matters, property tax, tax on offices, commercial premises...
Vanessa Chiffert
Vanessa Chiffert
As­so­ci­ate
France, Neuilly-sur-Seine
Vanessa Chiffert joined CMS Francis Lefebvre Avocats in 2004. She has developed an expertise in the field of French local and professional taxation. Her practice focuses on business tax for companies...
Picture of Florent Ruault
Florent Ruault
As­so­ci­ate
France, Neuilly-sur-Seine
Florent Ruault deals with direct taxes within the Tax Doctrine Department. Working closely with the firm’s lawyers practising in this field, he monitors and analyses developments in tax law in order...
Picture of David Barreau
David Barreau
As­so­ci­ate
France, Neuilly-sur-Seine
David is a lawyer with CMS Francis Lefebvre Avocats since 2013. He works in the Tax department, mainly on Territorial Economic Contribution matters, Property tax on buildings and unbuilt land, Tax on...