CMS Francis Lefebvre

Tax

Laurent Chatel joined CMS Francis Lefebvre in 1990 and became a partner in 2003.

His practice centres on local taxation, with a focus on the CET (local economic contribution comprising the business property tax (CFE) and the tax on business added value (CVAE)); IFER (a local tax paid by energy, rail and telecommunications companies in France); land tax on built properties and on undeveloped land; waste collection tax (TEOM); tax on the sale of land that has become suitable for building; tax on commercial brownfield sites; tax on offices, commercial premises, warehouses and parking spaces (in the Ile-de-France and Provence-Alpes-Côte d'Azur regions); residence tax payable by companies and individuals; tax on vacant housing units; local tax on outdoor signage (TLPE); visitors’ tax; and the tax on commercial spaces payable by retailers (TASCOM).

Laurent Chatel advises clients including professional organisations and was an expert contributor to the national taxation conference on tax reform. He also gives seminars on how the government’s annual budget affects local taxes and leads training programmes on complex issues related to the CET, land tax, TLPE, TASCOM and other local taxes.

French, English

Member of the French Institute of Tax Lawyers (IACF) Member of the tax committees of a number of professional organisations (MEDEF, SFIF, UNICEM, CGF, etc.) Expert auditor, national taxation conference on tax reform (2014)

DESS (Diplôme d’études approfondies, Level 7 equivalent) in business law and taxation, Université Paris II - Panthéon-Assas (1987)