Senior associate with the Tax team, Clara advises French and foreign companies as well as groups on the day-to-day management of their tax issues: tax integration, calculation of debt-equity ratio, structuring intra-group payment flows, transfer pricing models, coordination with foreign law firms and their dealings with tax authorities (tax ruling requests and audits). Additionally, she assists companies with their transactions (LBO, funds flows, recoveries, management packages and restructuring).
She also advises individuals on tax and estate planning: inheritance and gift taxes, transfers of businesses and wealth tax. Clara also has a significant tax litigation practice. Clara earned a Master 1 in Business Law and Taxation and a Master 2 in Taxation of the University of Panthéon-Assas, and joined the Tax department of August Debouzy in January 2010.
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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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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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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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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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August & Debouzy advises Financière Bio Alfras SAS, which granted exclusivity to Eurofins in connection with the sale of the Biomnis group
August & Debouzy assists Financière Bio Alfras, which has received a binding offer from Eurofins Scientific to acquire the Biomnis group, one of the main i
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August & Debouzy on the restructuring of the Biomnis group
Duke Street has sold the Biomnis group, of which he had been holding the reigns since 2008, to Bio Alfras, a company chaired by Mr. Jean-François Delepoull
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August & Debouzy advises François Sarkozy and Yannick Sabatin on the sale of Healthcare Consulting to the Publicis Group
August & Debouzy advised François Sarkozy, Yannick Sabatin and their respective consulting firms, FSNB Conseil and YS Conseil, on the sale of the entire sh
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August & Debouzy advises Inteva Products, systems manufacturer, on its takeover of Arvin Meritor’s Body Systems business
August & Debouzy, under the supervision of Philippe Lorentz, partner, advised Inteva Products on its acquisition of Arvin Meritor’s Body Systems business.
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