Value Added Tax – VAT

Marie Fournier is a lawyer specialised in VAT, payroll tax and all taxes based on turnover.

She assists companies in tax audits and litigation but also in an advisory capacity :

  • management of French-related aspects;
  • European and international cross-border transactions;
  • restructuring of operational schemes;
  • assistance in complying with the formal daily obligations relating to VAT liability;
  • payroll tax and other turnover taxes.

Her expertise covers a very wide range of areas such as banking, insurance and leasing, mass retail, aeronautics, automobile, real estate and industry in general.

She holds a Master’s degree in Business Law and Taxation from the University of Assas (Paris II), a DESS [Advanced postgraduate specialised diploma] in Corporate Taxation from the University of Dauphine (Paris IX) and a DEA [Advanced postgraduate specialised diploma] in Liability Law from the University of Maine. She was called to the Bar in 2002 and is a member of the Paris Bar.

Marie began her career in January 2002 with CMS Francis Lefebvre Avocats. She practised there for more than 16 years as counsel in the VAT department.

She works closely with lawyers specialising in areas that are highly complementary to VAT, such as direct taxation, wealth taxation, company law, labour law, information technology and intellectual property.

Marie has been involved with training since 2003, notably for Francis Lefebvre Formation, in many areas related to VAT and payroll tax, including :

  • VAT on banking and financial transactions;
  • the territoriality of the delivery of goods and services;
  • E-commerce and VAT;
  • VAT and the new economy (token);
  • formalism in VAT matters;
  • VAT on real estate transactions;
  • the Exchange of Goods Declaration (DEB);
  • the European Declaration of Services (DES);
  • VAT and the concept of a permanent establishment;

Her very active involvement in the transmission of her subject area is not limited to training: Marie also participates in many conferences, in France and abroad (she speaks fluent English). She has also taught for many years at the Universities of Paris IX Dauphine and Paris II Assas.

She has also written a number of articles on VAT in tax journals.

Marie is a member of the ACE (Avocats Conseils d’Entreprises) [Corporate Advisory Lawyers] and the IACF (Institut des Avocats Conseils Fiscaux) [Institute of Tax Advisory Lawyers].

Marie Fournier, founder of EQUATIS AVOCATS.


At EQUATIS AVOCATS, our objective is to be effective and dependable in meeting the expectations of our clients in the various areas of business life.

EQUATIS AVOCATS entered into partnerships with other legal and tax professionals having found that in a rapidly changing world, especially in the context of the COVID-19 health crisis, where companies have different needs in responding to economic developments, where practice areas are increasingly specialised, where the type of advice sought is different for legal matters and matters purely relating to taxation where much practical information is readily available online and therefore only highly-specialised expert opinion is required, where clients are turning to counsel for advice with increasing frequency, and where communications tools are ever more developed in particular thanks to social networks, law firms must adapt, and share their experiences and know-how if they are to serve their clients in the most relevant and efficient way possible.

These are the objectives that have led EQUATIS AVOCATS to form alliances with professionals with proven skills tested over many years of working relationships.

Thanks to these alliances, EQUATIS AVOCATS is able to cover all the main areas of business law for clients with a very wide range of activities – services, industry, investment (companies, funds, family office and investment banking), banking and insurance, social and welfare economy – and also for institutional clients as well as private clients consisting of managers and actors in the business world.

EQUATIS AVOCATS allied professionals offer clients their experience in advice, corporate strategy, risk prevention, pre-litigation and litigation.