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Portrait of Emilie Dufour

Emilie Dufour

Associate

CMS Francis Lefebvre Avocats
2 rue Ancelle
92522 Neuilly-sur-Seine
Cedex
France
Languages English, French

She joined CMS Francis Lefebvre in 2018.

She specializes in indirect taxes, more specifically VAT, wage tax and the French social solidarity contribution. She advises companies in their relationship with the French Tax Authorities, both during tax audits and before Courts in case of litigation. 

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Memberships & Roles

  • Member of the Hauts-de-Seine Bar Association
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Publications

  • Dispositions de la loi de finances en matière de TVA, co-author - Droit & Patrimoine (February 2021)
  • TVA et e-commerce : de nouvelles règles bientôt applicables au sein de l'UE, co-author - Option Finance (June 2021)
  • Focus on certain major developments as regards VAT, adopted or to come in the short term, co-author – Option Finance (March 2020)
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Education

  • Master’s degree Tax and customs, Cergy-Pontoise University (2015-2016)
  • University degree of Anglo-American Law (master level), Cergy-Pontoise University (2014-2015)
  • CAPA, post-graduate legal qualification required to practise as a solicitor or barrister in France (2019)
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15/04/2021
Ré­forme de la TVA du e‑com­merce
L’Uni­on européenne a pro­fondé­ment modi­fié le ré­gime de TVA des ventes à dis­tance de bi­ens à des­tin­a­tion des par­ticuli­ers pour l’ad­apter au e-com­merce.Après un re­port de 6 mois lié à la crise...
02/02/2021
The new VAT scheme for e‑com­merce
The CMS TAX group is pleased to launch the guide on VAT e-com­merce This guide cov­ers the VAT e-com­merce pack­age, which was first ap­proved in 2017 (Dir­ect­ive 2017 / 2455) and ad­ded to in 2019 (Dir­ect­ive...
03/04/2020
VAT: can I send my in­voices in PDF format?
In the present con­text, many of you have asked us about the pos­sib­il­ity to re­place pa­per in­voices by an e-mail in­clud­ing the in­voice as a PDF file. Up­dated on 3 April 2020 to take in­to ac­count the tol­er­ance...

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12/10/2022
Elec­tron­ic in­voicing: What is the re­form?
We present the as­pects of the re­form for which the rules are already known or, fail­ing this, the choices that ap­pear to be the most com­pleted. This in­form­a­tion is up­dated peri­od­ic­ally (last up­dated on...
12/10/2022
Elec­tron­ic in­voicing and trans­mis­sion of trans­ac­tion data to the tax au­thor­it­ies
Find the es­sen­tial of the re­form through our in­fograph­ic­sThe Amend­ing Fin­ance Law 2022 (art­icle 26)  sets out the leg­al scope gov­ern­ing   the new rules re­lated to elec­tron­ic in­voicing. The tech­nic­al...
02/02/2021
The new VAT scheme for e‑com­merce
The CMS TAX group is pleased to launch the guide on VAT e-com­merce This guide cov­ers the VAT e-com­merce pack­age, which was first ap­proved in 2017 (Dir­ect­ive 2017 / 2455) and ad­ded to in 2019 (Dir­ect­ive...
03/04/2020
VAT: can I send my in­voices in PDF format?
In the present con­text, many of you have asked us about the pos­sib­il­ity to re­place pa­per in­voices by an e-mail in­clud­ing the in­voice as a PDF file. Up­dated on 3 April 2020 to take in­to ac­count the tol­er­ance...