CMS Francis Lefebvre

Tax

Armelle Abadie joined CMS Francis Lefebvre in 2006 and became a partner in 2022.

She practices in indirect taxation, VAT, payroll tax, C3S (the French corporate social solidarity contribution), and invoicing tax rules (reliable audit trail (PAF) documentation). Armelle Abadie advises companies across all sectors of the economy on routine matters, monitoring and managing of tax audits and litigation, as well as undertaking specific assignments.

She has acquired particular experience in the VAT rules applicable to property, insurance and banking, and advises foreign companies and French subsidiaries of multinationals on international VAT flows.

French, English

Member of the French Institute of Tax Lawyers (IACF) Member of the International VAT Club (IVC) Member of the International Fiscal Association (IFA) Member of the Board of the French association for women in tax, the Association Française des Femmes Fiscalistes (A3F), since March 2025; member of two A3F committees: the Technical Debates Committee and the Insurance, Banking and Finance Committee

CAPA (certificate of aptitude for the legal profession) (2006) DESS (Diplôme d’études supérieures spécialisées, Level 7 equivalent) in international tax law, Université de Paris II - Panthéon-Assas in partnership with HEC, completed as a work-study programme at Areva (2003–2004) Master’s degree in business law and taxation, Université Paris II - Panthéon-Assas (2003)