CMS

Tax doctrine.

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.

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.).

French, English.

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

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