Mr Daniel Gutmann > CMS > Paris, France > Lawyer Profile

CMS
2 RUE ANCELLE
92522 NEUILLY-SUR-SEINE
France
Daniel Gutmann photo

Work Department

Tax Doctrine.

Position

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 in 2011.

His main function within the firm is to coordinate the lawyers’ position papers in cases involving a high level of legal complexity and to supervise the guidance documents and studies sent to clients. He is in constant contact with professional organisations and tax authorities and contributes through various channels to expert output in tax matters. In this regard, he is the author of a book “Droit fiscal des affaires” (Lextenso, 2015, 6th ed.), and the co-editor of a commentary (in French) on the OECD tax treaty model (Ed. Francis Lefebvre-Helbing Lichtenhahn, 2014). Finally, he is the author of numerous articles in French and international journals.

Career

Daniel Gutmann is a former adviser to the Legal Department of the IMF and a member of the European Commission’s panel of experts on the link between tax conventions and Community law. Professor at the University of Paris I – Panthéon-Sorbonne where he lectures in domestic, international and comparative tax law. Daniel Gutmann is a visiting Professor, in English and Italian, to various universities in Europe and the United States.

Languages

French, English, Italian, German, Spanish

Memberships

Member of the Cercle des Fiscalistes (Circle of Tax Lawyers); Tax expert for the Club des Juristes (Lawyers’ Club); Member of the Expert Committee of the French Group of the IFA (International Fiscal Association); Member of the working group “European tax policy and techniques” set up by the MEDEF; Member of IACF (French Institute of Tax Lawyers); Member of ACE (French Association of Corporate Legal Advisors); Member of the Working Group on Franco-German Taxation (October 2010)

Education

Agrege of Private Law (1997) ; Ph. D. in Private Law (1996) ; HEC (Higher Education for Business Administration) (1990).

Lawyer Rankings

France > Tax

CMS is home to one of France’s most established tax practices. The firm stands out through its very large team, able to offer a comprehensive range of expertise. The practice notably covers corporate and transactional M&A and property tax, international tax and transfer pricing work, as well as litigation. It can rely on a leading ‘doctrine’ department, led by Daniel Gutmann, which has regular contacts with tax authorities, governmental offices and the European Commission. The largest French and international corporations and investment funds are clients. The practice provides everything from day-to-day assistance to advice on the most complex issues. It is currently handling high-stakes litigation involving high financial amounts, challenging current tax regulations and rulings pertaining to securities and withholding tax issues. Key names include the highly regarded Stéphane Austry, who heads the firm’s tax litigation and controversy group; Bruno Gibert, who manages the firm’s transfer pricing practice; transactional tax expert Edouard Milhac, Patrick Danis who excels in VAT matters, and Lionel Lenczner, a specialist in direct taxes. Agnès de l’Estoile Campi  and Xavier Daluzeau  are strong names for international tax. Also recommended are Renaud Grob, Anne-Sophie Rostaing, Frédéric Gerner, Pierre Dedieu, Jean-Charles Benois and Pierre Carcelero.

Paris > Droit fiscal

CMS abrite l’une des pratiques fiscales les plus établies du pays, qui se caractérise par un très large effectif permettant d’offrir une gamme complète d’expertises. La pratique couvre notamment la fiscalité transactionnelle, la fiscalité immobilière et de droit des sociétés, la fiscalité internationale, les prix de transfert, ainsi que le contentieux. Elle est appuyée par un département « doctrine » de premier plan, dirigé par  Daniel Gutmann et qui est en contact régulier avec les autorités fiscales, les administrations publiques et la Commission Européenne. Les plus grandes entreprises et fonds d’investissement, d’origines française et internationale, sont clients. Le cabinet traite l’ensemble de leurs problématiques ; de l’assistance quotidienne à la gestion de leurs dossiers les plus complexes. L’équipe fiscale est notamment en charge de litiges aux enjeux juridiques et financiers particulièrement élevés, remettant en cause la réglementation fiscale et la jurisprudence en vigueur, notamment en matière de retenues à la source. Sont fortement recommandés : le très réputé  Stéphane Austry qui dirige la pratique de contentieux fiscal;  Bruno Gibert, qui est à la tête de la pratique de prix de transfert ; l’expert de la fiscalité transactionnelle Edouard Milhac, Patrick Danis qui est excellent sur le segment de la TVA et  Lionel Lenczner  qui est un spécialiste de la fiscalité directe. Agnès de l’Estoile Campi  et Xavier Daluzeau  sont des experts de la fiscalité internationale. Sont également recommandés :  Renaud Grob, Anne-Sophie Rostaing, Frédéric Gerner, Pierre Dedieu, Jean-Charles Benois et Pierre Carcelero.