Value Added Tax - VAT
Marie Fournier is a lawyer specialised in VAT, payroll tax and all taxes based on turnover.
She assists companies in tax audits and litigation but also in an advisory capacity :
- management of French-related aspects;
- European and international cross-border transactions;
- restructuring of operational schemes;
- assistance in complying with the formal daily obligations relating to VAT liability;
- payroll tax and other turnover taxes.
Her expertise covers a very wide range of areas such as banking, insurance and leasing, mass retail, aeronautics, automobile, real estate and industry in general.
She holds a Master's degree in Business Law and Taxation from the University of Assas (Paris II), a DESS [Advanced postgraduate specialised diploma] in Corporate Taxation from the University of Dauphine (Paris IX) and a DEA [Advanced postgraduate specialised diploma] in Liability Law from the University of Maine. She was called to the Bar in 2002 and is a member of the Paris Bar.
Marie began her career in January 2002 with CMS Francis Lefebvre Avocats. She practised there for more than 16 years as counsel in the VAT department.
She works closely with lawyers specialising in areas that are highly complementary to VAT, such as direct taxation, wealth taxation, company law, labour law, information technology and intellectual property.
Marie has been involved with training since 2003, notably for Francis Lefebvre Formation, in many areas related to VAT and payroll tax, including :
- VAT on banking and financial transactions;
- the territoriality of the delivery of goods and services;
- E-commerce and VAT;
- VAT and the new economy (token);
- formalism in VAT matters;
- VAT on real estate transactions;
- the Exchange of Goods Declaration (DEB);
- the European Declaration of Services (DES);
- VAT and the concept of a permanent establishment;
Her very active involvement in the transmission of her subject area is not limited to training: Marie also participates in many conferences, in France and abroad (she speaks fluent English). She has also taught for many years at the Universities of Paris IX Dauphine and Paris II Assas.
She has also written a number of articles on VAT in tax journals.
Marie is a member of the ACE (Avocats Conseils d'Entreprises) [Corporate Advisory Lawyers] and the IACF (Institut des Avocats Conseils Fiscaux) [Institute of Tax Advisory Lawyers].