Finance Monthly Taxation Awards 2018 Winners Edition

18 FINANCE MONTHLY TAXATION AWARDS 2018 www. finance-monthly .com FRANCE TAX LAW FIRM OF THE YEAR Tel. : + 33 1 56 88 13 30 Email : r.alberti@monceau-avocats.com Website : www.monceau-avocats.com FIRM PROFILE Monceau Avocats is a business law firm based in Paris with offices in Brussels. Our firm focuses on tax law, employment law and corporate law. We offer our clients advice tailored to their needs in these and related matters. We also defend our clients before national and international courts. We mix expert knowledge and innovation with experience and creativity to offer a comprehensive legal advice for meeting our clients’ requirements. For that purpose we strive to establish a close working relationship with our clients in order to fully understand and anticipate their specific needs. Notable recent successes for our clients include : • French Constitutional Court ruled that legal conditions of assessment to tax on electricity were unconstitutional (Decision n°2010-97 QPC, 4 February 2011) • Luxembourg Administrative Court allows for first time a third party motion to vacate a request of information from tax authorities of another Member State based on the Mutual Assistance Directive submitted by the foreign company aimed by such exchange of information (Tribunal administratif du Grand-Duché de Luxembourg, 3e ch. 14 August 2014, n°33343) • High French Administrative Court ruled that the administrative limit of tax exemption on wages for expatriated employees domicilied in France was illegal (Conseil d’Etat 10 April 2015 n° 365851) • European Court of Justice ruled that the Parent-Subsidiary Directive and article 49 TFEU preclude the French anti-abuse legislation which subjected the exemption from withholding tax of profits distributed by a resident subsidiary to a non-resident parent company, where that parent company is directly or indirectly controlled by residents of third States (ECJ 7 September 2017 C‑6/16) ABOUT ROBERT ALBERTI Robert Alberti is a partner with Monceau Avocats specialized in tax law. He advises international clients both corporate clients and wealthy families in the areas of domestic and international taxation, international law, private equity structures, joint ventures, trust and estate law. His practice includes advisory and litigation in tax area before European Members States’ courts and the Court of Justice of the European Union. Avocat at Paris bar and Brussels bar.