CMS Francis Lefebvre

Tax

Alexis Bussac joined CMS Francis Lefebvre in 2007 and became a partner in 2024.

He practices in local taxation of commercial and industrial companies. Alexis Bussac advises large French corporates, on all issues related to land taxes, the local economic contribution (contribution économique territoriale, CET), the business land tax (cotisation foncière des entreprises, CFE), the tax on business added value (cotisation sur la valeur ajoutée des entreprises, CVAE), the tax on commercial spaces payable by retailers (TASCOM), the local tax paid by energy, rail and telecommunications companies in France (IFER), the annual tax on offices, commercial spaces and warehouses in the Paris region (TSB), and the tax on parking spaces (TASS).

His practice covers: review and optimisation of the rental values of business premises on which land tax and business land tax (CFE) are paid; assistance with handling tax audits and tax litigation; preparation of advance tax rulings and amendments to legislation; assistance with restructuring projects, mergers and acquisitions; assessment of the impact of choice of location; advice on and estimates of the tax consequences of new building construction, building demolition or restructuring.

French, English

Course leader, professional training in complex CET and land tax issues (since 2008) Lecturer in local tax in the Nancy DJCE (post-graduate degree in corporate law) programme, Université de Lorraine (since 2021) Lecturer in local taxation, Master 2 in business law and taxation, Université de Paris II - Panthéon-Assas (2009-2012)

CAPA (certificate of aptitude for the legal profession) (2002) DESS (Diplôme d’études supérieures spécialisées, Level 7 equivalent)/Master II in applied taxation, Université de Paris XII – La Varenne Saint Hilaire (2001) DESS (Diplôme d’études supérieures spécialisées, Level 7 equivalent)/Master II in business law, Université de Paris XII – La Varenne Saint Hilaire (2000)