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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).
French I English I Spanish
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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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