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August Debouzy accompanied the sale of the Grimberg laboratory by the Grinberg family.
August Debouzy accompanied the sale of the Grimberg laboratory by the Grinberg family.
Contact
Clara Ferrari
Counsel
Clara Ferrari joined the tax department of August Debouzy in January 2010 and deals as a Counsel with individual and asset taxation (in particular, international mobility and property wealth tax (IFI)) as well as corporate taxation.
She advises the officers and shareholders of family businesses in connection with the transfer and tax structure of their assets (in particular, contribution-transfer, Dutreil transfer). She has also developed an advice and litigation expertise assisting regulated professions with their legal and tax issues. Clara Ferrari also assists our clients with their tax litigation and audits.
She advises French and foreign companies as well as groups of companies on the day-to-day management of their tax affairs: tax consolidation, calculation of debt/debt-equity ratio, structuring of intra-group payment flows, coordination with foreign law firms and their relations with tax authorities (requests for approval and tax audits).
Practice Area
Education
- Certificate to practice as a qualified lawyer (Certificat d’aptitude à la profession d’avocat - CAPA), 2009
- Master’s Degree (M2) in Taxation, Paris II (Panthéon-Assas) University, 2008
- Master’s Degree (M1) in Business Law and Taxation, Paris II (Panthéon-Assas) University, 2007
Admitted to the bar
- Paris, 2009
Languages
French I English I Spanish
Teaching
- Regular speaker at the AFIC (Association Française de l’Investissement en Capital)-“Management Packages”
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AD Article
Contribution at a reduced value: a taxable gift for the beneficiary company
The Council of State, in a decision handed down in plenary session (Council of State, May 9, 2018, no. 387071, Cérès case), ruled that, in reality, the contribution of shares to a company at a reduced value dissimulated a gift that was taxable for the company receiving the contribution in an amount of the difference between the value at which the shares received were booked in assets and their actual value.
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AD Article
Real estate wealth tax (ifi): a new reality for non-residents?
The new real estate wealth tax (IFI), which replaces the wealth tax (ISF) will be applicable for the first time in 2018 for residents and non-residents who own net real estate assets above €1.3 million as of January 1, 2018. For non-residents, they must declare the IFI for the first time by May 17, 2018, for a paper declaration, or by May 22, 2018, for an Internet declaration. The re-centering of the IFI on real estate assets does not make everyone happy.Indeed, given the definition of real estate assets subject to the IFI, certain non-residents who did not owe the ISF may now owe it as of January 1, 2018. For the first IFI declaration to be made in May 2018, non-residents must analyze in detail the composition of their real estate assets located in France to verify the impact of the IFI’s enactment.
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Les interets verses et recus dans le cadre de swaps de taux ne sont pas a prendre en compte dans le « rabot fiscal »
Le Tribunal administratif de Montreuil a jugé le 18 janvier dernier que les intérêts versés et reçus dans le cadre de swaps de taux ne constituent pas des charges financières nettes retenues dans le calcul du « rabot fiscal » dès lors qu'ils ne rémunèrent pas des sommes laissées ou mises à disposition de l'entreprise (TA Montreuil 18 janvier 2018 n° 1702561, Etablissement public régional Epinorpa).
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Le nouveau dispositif "anti-cash box" ISF : vers la fin de la capitalisation des revenus ?
La loi de finances pour 2017 (article 7) a mis en place un mécanisme anti-abus permettant à l’administration fiscale de réduire les effets du plafonnement d’ISF en cas d’interposition de holdings contrôlées par le contribuable. Désormais, s’il est avéré que la holding a pour but principal de minorer l’ISF, l’administration fiscale pourra réintégrer dans le calcul du revenu de référence les revenus distribués à cette holding. Retour sur les notions clefs de cette nouvelle mesure.
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AD Deal
August Debouzy accompagne Roadoo dans le cadre de sa levée de fonds
La start-up ROADOO réalise une levée de fonds de près de 900 000 euros auprès de plusieurs Business Angels. ROADOO développe une application proposant une
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Cession d’une participation de 40% du capital de la société Proudhon à GinkGo Participation II
Le cabinet August & Debouzy a conseillé les associés de la société Proudhon dans le cadre de la cession d’une participation minoritaire de son capital à Gi
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August & Debouzy advises Starbreeze AB during its acquisition of the company Epawn
August & Debouzy advised Starbreeze AB, a Swedish company listed in Stockholm, which creates, edits and distributes video games and entertainment products,
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AD Deal
August & Debouzy conseille Starbreeze AB lors de l’acquisition de la société Epawn
August & Debouzy a conseillé Starbreeze AB, société suédoise cotée à Stockholm, qui crée, édite et distribue des jeux vidéo et des produits de divertissement, lors de l’acquisition de la société Epawn, spécialisée dans les technologies de réalité virtuelle.
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AD Deal
August & Debouzy advises Financière Bio Alfras, the seller, on the acquisition by Eurofins Scientific of the French medical testing group, Biomnis
The closing of the transaction took place on Wednesday October 14, 2015 following approval from the French Competition Authority granted on October 7, 2015
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