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CMS

2 RUE ANCELLE, 92522 NEUILLY-SUR-SEINE, FRANCE
Tel:
Work +33 1 47 38 55 00
Email:
Web:
www.cms.law/fl
Aberdeen, Algiers, Amsterdam, Antwerp, Barcelona, Beijing and 70 more
CMS, Elisabeth Ashworth, Paris, FRANCE

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Elisabeth Ashworth

Tel:
Work +33 1 47 38 55 00
Email:
CMS

Work Department

Tax doctrine.

Position

Elisabeth Ashworth joined the Tax Intelligence Department of CMS Francis Lefebvre Avocats in May 2008. She works closely with the VAT units which are made up of about 30 lawyers, of which seven partners.

Former individual member of the EU VAT Expert Group working with the EU Commission (2012-2014), Elisabeth is head of the VAT subgroup of the CMS Tax practice area group. She also co-leads the VAT Commission of the IACF (French Tax lawyers association).She works closely with various business organisations such as MEDEF and AFEP.

Career

Before joining CMS Francis Lefebvre Avocats and for almost 20 years, she held positions within the tax administration. Within the Tax Legislation Directorate, she managed the team responsible for rights of deduction against VAT (1997-2003), and within the sub-directorate of tax control, she managed the team responsible for tax audits of businesses and public authorities (2003-2007). Among other experiences, Elisabeth has participated, on behalf of the French government, in consultations and consideration at EU level (VAT Committee) and in the development of the VAT legislation (WP1, FISCALIS, etc). She also conducted VAT litigation before the ECJ, and carried out VAT audits on bodies governed by public law (State departments, national and local public bodies, local authorities, etc.).

Languages

French, English.

Member

Member of IACF (Institut des Avocats Conseils Fiscaux) and Member of European VAT Club

Education

Postgraduate degree (DEA) in Public Business Law from the University of Paris X (Nanterre) - 1988, National School of Tax (Tax administration) - 1989.


France

Tax

Within: Tax

CMS houses one of the market's largest and most experienced tax teams with more than 200 lawyers involved. The firm handles all types of tax matters from mainstream to highly specialised tax issues and has a tax doctrine department supporting its practice. It advises leading French and international corporations, as well as insurers, banks and several public sector entities. The practice recently handled high-end litigation cases, where the highly regarded Stéphane Austry is the key name. The firm is also sought out to advise on tax restructuring, international tax issues and M&A transactions. Bruno Gibert and Edouard Milhac are key names for international tax issues. Elisabeth Ashworth, Pierre Carcelero, Patrick Danis, Christophe Frionnet, Stéphane Gelin, Frédéric Gerner, Anne Grousset, Lionel Lenczner, Anne-Sophie Rostaing, Jean-Christophe Sauzey and Philippe Tournès were recently involved in key matters.

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Legal Developments by:
CMS

  • Access to justice: protective costs orders in planning challenges

    Third parties and competing developers have no rights of appeal to the Secretary of State against planning decisions. Disappointed applicants can appeal to the Secretary of State and can have the merits of the application reconsidered. The only remedy available to a disappointed third party is a challenge by way of judicial review in the High Court on a point of law. The sense of frustration and disempowerment this creates has not been helped by the increasing complexity of the planning process and the use of consultation to legitimise decisions that many perceive may already have been taken.
    - CMS Group

Legal Developments in France

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  • CHINA - PERSONAL TAXATION AND SOCIAL SECURITY : CHINESE AND FOREIGN NATIONALS ON AN EQUAL FOOTING

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    The Kingdom of Morocco is supporting the ambition of becoming the leading financial place for Africa. In this context, a wave of draft laws is to be passed and implemented within the following months, amongst which, the Law No. 53.08, setting up a new financial authority, and the Law No. 54.08, reforming public offering rules, are of paramount importance to Moroccan and foreign issuers, and financial institutions.
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    The opportunities offered to foreign investors by the Chinese mergers and acquisitions market are increasing every year: in 2010, transactions involving foreign companies came to 60.1 billion euros, an increase of 21.2% compared with 2009. Seen from the West, where markets are declining, all sectors of the Chinese economy seem to be undergoing promising development and the statistics indicate that the Middle Empire will be a lasting springboard for growth.
  • Prime de Partage des Profits

    Le dispositif L’article 1er de la loi de financement rectificative de la Sécurité sociale pour 2011 oblige les sociétés commerciales de 50 salariés et plus, dont les dividendes par part sociale ou par action sont en augmentation par rapport à la moyenne des deux années précédentes, à verser une prime à l’ensemble de leurs salariés
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  • Landmark decision by French Competition Authority in conditioned LPG case

    cartel case closed after discovery that leniency application was largely based on forgeries and rejection of collective dominant position objection.
  • 2012 supplementary budget

    The second supplementary budget published in the Official Gazette September 19, 2011 provides for two key measures that affect the deferral of tax losses and taxation of capital gains realized on the sale of equity securities .
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    Au delà des mesures applicables à l’ensemble des contribuables (telles que la limitation du report des déficits ou la réforme du mode de calcul des plus values sur cessions de participations),le plan de réduction des déficits annoncé le 24 août dernier par le gouvernement comprend des mesures qui intéressent spécifiquement les acteurs du secteur financier.
  • RĂ©forme fiscale

    À la une Parmi les mesures annoncées par le Premier Ministre dans le cadre du plan de réduction des déficits, deux d’entre elles sont susceptibles d’affecter de nombreuses entreprises