{"id":10328,"date":"2020-04-24T13:51:51","date_gmt":"2020-04-24T11:51:51","guid":{"rendered":"https:\/\/rechtsanwalt.fr\/team\/anne-lise-lamy\/"},"modified":"2025-07-24T11:39:02","modified_gmt":"2025-07-24T09:39:02","slug":"anne-lise-lamy","status":"publish","type":"page","link":"https:\/\/rechtsanwalt.fr\/en\/team\/anne-lise-lamy\/","title":{"rendered":"Anne-Lise Lamy"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ml9h7-a459d636ed0638733f9fd9daf11c82f3\">\n.avia-section.av-ml9h7-a459d636ed0638733f9fd9daf11c82f3{\nbackground-color:#eef0f3;\nbackground-image:unset;\n}\n<\/style>\n<div id='personpage'  class='avia-section av-ml9h7-a459d636ed0638733f9fd9daf11c82f3 main_color avia-section-default avia-no-border-styling  avia-builder-el-0  el_before_av_section  avia-builder-el-first  avia-bg-style-scroll container_wrap sidebar_left'  ><div class='container av-section-cont-open' ><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-small units'><div class='post-entry post-entry-type-page post-entry-10328'><div class='entry-content-wrapper clearfix'>\n<div class='flex_column_table av-2jljf-7f98750b68705b1d15fd03cc3221a276 sc-av_one_full av-break-at-tablet-flextable av-equal-height-column-flextable'>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2jljf-7f98750b68705b1d15fd03cc3221a276\">\n.flex_column.av-2jljf-7f98750b68705b1d15fd03cc3221a276{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-2jljf-7f98750b68705b1d15fd03cc3221a276 av_one_full  avia-builder-el-1  el_before_av_one_fourth  avia-builder-el-first  first av-break-at-tablet flex_column_table_cell av-equal-height-column av-align-top av-animated-generic fade-in av-zero-column-padding  '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-k74yodf3-2e5fd6688a18964e0c9634e4ed7fd8aa\">\n#top .hr.hr-invisible.av-k74yodf3-2e5fd6688a18964e0c9634e4ed7fd8aa{\nheight:10px;\n}\n<\/style>\n<div  class='hr av-k74yodf3-2e5fd6688a18964e0c9634e4ed7fd8aa hr-invisible  avia-builder-el-2  el_before_av_image  avia-builder-el-first  av-desktop-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-k7exqptx-3bf7ddf53daf15cf8c6d378539851731\">\n.avia-image-container.av-k7exqptx-3bf7ddf53daf15cf8c6d378539851731 img.avia_image{\nbox-shadow:none;\n}\n.avia-image-container.av-k7exqptx-3bf7ddf53daf15cf8c6d378539851731 .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-k7exqptx-3bf7ddf53daf15cf8c6d378539851731 av-styling- avia-align-center  avia-builder-el-3  el_after_av_hr  avia-builder-el-last  av-desktop-hide'   itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><img decoding=\"async\" fetchpriority=\"high\" class='wp-image-12829 avia-img-lazy-loading-not-12829 avia_image ' src=\"https:\/\/rechtsanwalt.fr\/wp-content\/uploads\/2020\/07\/anne-lise_lamy_epp_mobile.jpg\" alt='Anne-Lise Lamy Avocat au Barreau de Strasbourg (Attorney at law) in France and Germany, EPP Rechtsanw\u00e4lte Avocats' title='Anne-Lise Lamy Avocat au Barreau de Strasbourg (Attorney at law) in France and Germany, EPP Rechtsanw\u00e4lte Avocats'  height=\"758\" width=\"1100\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/rechtsanwalt.fr\/wp-content\/uploads\/2020\/07\/anne-lise_lamy_epp_mobile.jpg 1100w, https:\/\/rechtsanwalt.fr\/wp-content\/uploads\/2020\/07\/anne-lise_lamy_epp_mobile-300x207.jpg 300w, https:\/\/rechtsanwalt.fr\/wp-content\/uploads\/2020\/07\/anne-lise_lamy_epp_mobile-1030x710.jpg 1030w, https:\/\/rechtsanwalt.fr\/wp-content\/uploads\/2020\/07\/anne-lise_lamy_epp_mobile-768x529.jpg 768w, https:\/\/rechtsanwalt.fr\/wp-content\/uploads\/2020\/07\/anne-lise_lamy_epp_mobile-705x486.jpg 705w, https:\/\/rechtsanwalt.fr\/wp-content\/uploads\/2020\/07\/anne-lise_lamy_epp_mobile-450x310.jpg 450w\" sizes=\"(max-width: 1100px) 100vw, 1100px\" \/><\/div><\/div><\/div><\/p><\/div><\/div><!--close column table wrapper. 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class=\"personpage_sub-text\">\n<p>Magist\u00e8re Juriste d\u2019Affaires Franco-Allemand<br \/>\nDESS Droit des affaires<br \/>\nDipl\u00f4me de Juriste Conseil d'Entreprise (DJCE)<br \/>\nEuropean ERASMUS academic programm<\/p>\n<\/div>\n<div class=\"personpage_sub-text\">\n<p>Languages: French (native language),<br \/>\nGerman, English<\/p>\n<\/div>\n<\/div>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-k74yk2wx-28-4218c1cc8d14803da800372edd6f7f1a '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p><a id=\"sidebarlink\" href=\"mailto:lamy@rechtsanwalt.fr\">lamy@rechtsanwalt.fr<\/a><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-k74yk2wx-27-3abee7ed2c039af12e7837e55ed49b1c '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p><a id=\"sidebarlink\" href=\"tel:0033388456545\">+33 (0) 3 88 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data-created_by=\"avia_inline_auto\" id=\"style-css-av-k69kke7t-18-eec0b1e7a145e1b2e457fc7ab7752577\">\n#top .hr.hr-invisible.av-k69kke7t-18-eec0b1e7a145e1b2e457fc7ab7752577{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-k69kke7t-18-eec0b1e7a145e1b2e457fc7ab7752577 hr-invisible  avia-builder-el-23  el_after_av_textblock  el_before_av_heading '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1lmpfp4-017f2dbb821f413a8178796cfa32ed21\">\n#top .av-special-heading.av-1lmpfp4-017f2dbb821f413a8178796cfa32ed21{\nmargin:0 0 0 0;\npadding-bottom:0;\ncolor:#79808b;\nfont-size:24px;\n}\nbody .av-special-heading.av-1lmpfp4-017f2dbb821f413a8178796cfa32ed21 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-1lmpfp4-017f2dbb821f413a8178796cfa32ed21 .av-special-heading-tag{\nfont-size:24px;\n}\n.av-special-heading.av-1lmpfp4-017f2dbb821f413a8178796cfa32ed21 .special-heading-inner-border{\nborder-color:#79808b;\n}\n.av-special-heading.av-1lmpfp4-017f2dbb821f413a8178796cfa32ed21 .av-subheading{\nfont-size:30px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-1lmpfp4-017f2dbb821f413a8178796cfa32ed21 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-1lmpfp4-017f2dbb821f413a8178796cfa32ed21 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-1lmpfp4-017f2dbb821f413a8178796cfa32ed21 av-special-heading-h2 custom-color-heading blockquote modern-quote  avia-builder-el-24  el_after_av_hr  el_before_av_hr  av-inherit-size av-linked-heading'><h2 class='av-special-heading-tag'  itemprop=\"headline\"  >Expertise in<\/br>German law<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-k69kke7t-16-ebf04f6cbe54c15b15c3470a6da438de\">\n#top .hr.hr-invisible.av-k69kke7t-16-ebf04f6cbe54c15b15c3470a6da438de{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-k69kke7t-16-ebf04f6cbe54c15b15c3470a6da438de hr-invisible  avia-builder-el-25  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jgfdunv8-17-da0309b2b42c2e313bb2a3f96394a0a6\">\n#top .av_textblock_section.av-jgfdunv8-17-da0309b2b42c2e313bb2a3f96394a0a6 .avia_textblock{\ncolor:#79808b;\n}\n<\/style>\n<section  class='av_textblock_section av-jgfdunv8-17-da0309b2b42c2e313bb2a3f96394a0a6 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock av_inherit_color'  itemprop=\"text\" ><div id=\"person_leistungen_sidebar\">\n<div class=\"leistungen_sidebar_svg\"><a href=\"https:\/\/rechtsanwalt.fr\/en\/expertise\/tax-law-bookkeeping-and-payroll-accounting-in-germany\/\"><img decoding=\"async\" src=\"https:\/\/rechtsanwalt.fr\/wp-content\/uploads\/2020\/10\/kachel_rechtsgebiete_c03.svg\" alt=\"Icon Steuerrecht Buchfuehrung Lohnabrechnung\" \/><\/a><\/div>\n<div class=\"leistungen_sidebar_svg\"><a href=\"https:\/\/rechtsanwalt.fr\/en\/expertise\/inhouse-training-courses-and-seminars-in-german\/\"><img decoding=\"async\" src=\"https:\/\/rechtsanwalt.fr\/wp-content\/uploads\/2020\/10\/kachel_rechtsgebiete_c11.svg\" alt=\"Icon In-house Schulungen Seminare\" \/><\/a><\/div>\n<\/div>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-k69kke7t-15-bc5f43b81b1648599447b7c537a310bd\">\n#top .hr.hr-invisible.av-k69kke7t-15-bc5f43b81b1648599447b7c537a310bd{\nheight:40px;\n}\n<\/style>\n<div  class='hr av-k69kke7t-15-bc5f43b81b1648599447b7c537a310bd hr-invisible  avia-builder-el-27  el_after_av_textblock  avia-builder-el-last '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><\/p><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2jljf-23-485bb6687bac59b4700f7eab4d5adb53\">\n#top .flex_column.av-2jljf-23-485bb6687bac59b4700f7eab4d5adb53{\nmargin-top:0px;\nmargin-bottom:0px;\n}\n.flex_column.av-2jljf-23-485bb6687bac59b4700f7eab4d5adb53{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n.responsive #top #wrap_all .flex_column.av-2jljf-23-485bb6687bac59b4700f7eab4d5adb53{\nmargin-top:0px;\nmargin-bottom:0px;\n}\n<\/style>\n<div  class='flex_column av-2jljf-23-485bb6687bac59b4700f7eab4d5adb53 av_one_half  avia-builder-el-28  el_after_av_one_fourth  el_before_av_one_fourth  maintext_person no_margin flex_column_div av-animated-generic fade-in av-zero-column-padding  '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-k69kke7t-13-5899d71fee0f4e52663bff68c1172610\">\n#top .hr.hr-invisible.av-k69kke7t-13-5899d71fee0f4e52663bff68c1172610{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-k69kke7t-13-5899d71fee0f4e52663bff68c1172610 hr-invisible  avia-builder-el-29  el_before_av_heading  avia-builder-el-first '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-14uegoo-038accd7aab02865301973a23b720c81\">\n#top .av-special-heading.av-14uegoo-038accd7aab02865301973a23b720c81{\nmargin:0 0 0 0;\npadding-bottom:0;\ncolor:#79808b;\nfont-size:24px;\n}\nbody .av-special-heading.av-14uegoo-038accd7aab02865301973a23b720c81 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-14uegoo-038accd7aab02865301973a23b720c81 .av-special-heading-tag{\nfont-size:24px;\n}\n.av-special-heading.av-14uegoo-038accd7aab02865301973a23b720c81 .special-heading-inner-border{\nborder-color:#79808b;\n}\n.av-special-heading.av-14uegoo-038accd7aab02865301973a23b720c81 .av-subheading{\nfont-size:30px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-14uegoo-038accd7aab02865301973a23b720c81 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-14uegoo-038accd7aab02865301973a23b720c81 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-14uegoo-038accd7aab02865301973a23b720c81 av-special-heading-h2 custom-color-heading blockquote modern-quote  avia-builder-el-30  el_after_av_hr  el_before_av_hr  av-inherit-size av-linked-heading'><h2 class='av-special-heading-tag'  itemprop=\"headline\"  >Career<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-k69kke7t-12-e169c328f1ffdfa148b928b5accd0abe\">\n#top .hr.hr-invisible.av-k69kke7t-12-e169c328f1ffdfa148b928b5accd0abe{\nheight:10px;\n}\n<\/style>\n<div  class='hr av-k69kke7t-12-e169c328f1ffdfa148b928b5accd0abe hr-invisible  avia-builder-el-31  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jgfdunv8-14-93b7b3118dcc8f40f95ade72d07ab248\">\n#top .av_textblock_section.av-jgfdunv8-14-93b7b3118dcc8f40f95ade72d07ab248 .avia_textblock{\ncolor:#79808b;\n}\n<\/style>\n<section  class='av_textblock_section av-jgfdunv8-14-93b7b3118dcc8f40f95ade72d07ab248 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock personen_liste av_inherit_color'  itemprop=\"text\" ><ul>\n<li>Studied German and French law in Grenoble, Freiburg and Strasbourg<\/li>\n<li>Practical training at various law firms in France and Germany (Taylor Wessing in Frankfurt, Ernst & Young in Freiburg, CMS Hasche Sigle in Berlin, Landwell-PwC in Strasbourg)<\/li>\n<li>2010 Admitted as <em>Avocat au Barreau de Strasbourg<\/em> (French attorney) and joined law firm Epp<\/li>\n<li>Since 2012, Lecturer at the University of Strasbourg (tax law, corporate law, corporate restructuring)<\/li>\n<\/ul>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-k69kke7t-11-283b82a73095914c0abd26e13c24e636\">\n#top .hr.hr-invisible.av-k69kke7t-11-283b82a73095914c0abd26e13c24e636{\nheight:25px;\n}\n<\/style>\n<div  class='hr av-k69kke7t-11-283b82a73095914c0abd26e13c24e636 hr-invisible  avia-builder-el-33  el_after_av_textblock  el_before_av_heading '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-n6lnrs-e0c3cfe1f2e4f50ef285433b15c715c1\">\n#top .av-special-heading.av-n6lnrs-e0c3cfe1f2e4f50ef285433b15c715c1{\nmargin:0 0 0 0;\npadding-bottom:0;\ncolor:#79808b;\nfont-size:24px;\n}\nbody .av-special-heading.av-n6lnrs-e0c3cfe1f2e4f50ef285433b15c715c1 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-n6lnrs-e0c3cfe1f2e4f50ef285433b15c715c1 .av-special-heading-tag{\nfont-size:24px;\n}\n.av-special-heading.av-n6lnrs-e0c3cfe1f2e4f50ef285433b15c715c1 .special-heading-inner-border{\nborder-color:#79808b;\n}\n.av-special-heading.av-n6lnrs-e0c3cfe1f2e4f50ef285433b15c715c1 .av-subheading{\nfont-size:30px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-n6lnrs-e0c3cfe1f2e4f50ef285433b15c715c1 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-n6lnrs-e0c3cfe1f2e4f50ef285433b15c715c1 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-n6lnrs-e0c3cfe1f2e4f50ef285433b15c715c1 av-special-heading-h2 custom-color-heading blockquote modern-quote  avia-builder-el-34  el_after_av_hr  el_before_av_hr  av-inherit-size av-linked-heading'><h2 class='av-special-heading-tag'  itemprop=\"headline\"  >Activities<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-k69kke7t-9-fab7a6a25862274f86bc9d393b74a9d8\">\n#top .hr.hr-invisible.av-k69kke7t-9-fab7a6a25862274f86bc9d393b74a9d8{\nheight:10px;\n}\n<\/style>\n<div  class='hr av-k69kke7t-9-fab7a6a25862274f86bc9d393b74a9d8 hr-invisible  avia-builder-el-35  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jgfdunv8-10-f9ab5558543c833efa5e363a3445b104\">\n#top .av_textblock_section.av-jgfdunv8-10-f9ab5558543c833efa5e363a3445b104 .avia_textblock{\ncolor:#79808b;\n}\n<\/style>\n<section  class='av_textblock_section av-jgfdunv8-10-f9ab5558543c833efa5e363a3445b104 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock personen_liste av_inherit_color'  itemprop=\"text\" ><ul>\n<li>Consulting on all issues relating to French company taxation for German, Austrian and Swiss companies and their subsidiaries in France (in particular value added tax, corporate income tax and tax group, trade tax (<em>Contribution Economique Territoriale<\/em> - CET) and restructuring)<\/li>\n<li>Analysis of the tax aspects of the activities of German, Austrian and Swiss companies in France, in particular with regard to the double taxation agreement for France\/Germany, France\/Austria and France\/Switzerland (e.g.: risk assessment regarding the existence of a permanent establishment for tax purposes in France) and tax optimisation<\/li>\n<li>Review of the tax aspects of contracts concluded with French partners or with a French subsidiary with regard to transfer prices<\/li>\n<li>Taxation of individuals and international labour mobility, tax optimisation and assistance with tax returns (including withholding tax (<em>retenue \u00e0 la source<\/em>), payroll tax deduction (<em>pr\u00e9l\u00e8vement \u00e0 la source<\/em>) and annual income tax returns)<\/li>\n<li>Representation of German, Austrian and Swiss companies and foreign taxpayers in connection with company audits or tax audits in France<\/li>\n<li>Real estate law: Transactions, investment and structuring (including tax issues in connection with real estate investments)<\/li>\n<li>Consulting on international inheritance cases as well as on international asset transfers and gifts<\/li>\n<li>Consulting and expert guidance for companies in French corporate law<\/li>\n<\/ul>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-k69kke7t-8-2aeb8838ba76119f7db4fb7f27f45bcd\">\n#top .hr.hr-invisible.av-k69kke7t-8-2aeb8838ba76119f7db4fb7f27f45bcd{\nheight:10px;\n}\n<\/style>\n<div  class='hr av-k69kke7t-8-2aeb8838ba76119f7db4fb7f27f45bcd hr-invisible  avia-builder-el-37  el_after_av_textblock  avia-builder-el-last '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><\/p><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-9wkhy-20-c7423de2c0a5c3c282c29815355dcf19\">\n#top .flex_column.av-9wkhy-20-c7423de2c0a5c3c282c29815355dcf19{\nmargin-top:0px;\nmargin-bottom:0px;\n}\n.flex_column.av-9wkhy-20-c7423de2c0a5c3c282c29815355dcf19{\nborder-radius:8px 8px 8px 8px;\npadding:0px 0px 10px 0px;\n}\n.responsive #top #wrap_all .flex_column.av-9wkhy-20-c7423de2c0a5c3c282c29815355dcf19{\nmargin-top:0px;\nmargin-bottom:0px;\n}\n<\/style>\n<div  class='flex_column av-9wkhy-20-c7423de2c0a5c3c282c29815355dcf19 av_one_fourth  avia-builder-el-38  el_after_av_one_half  avia-builder-el-last  sidebar_person_publikation no_margin flex_column_div  '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-k69kke7t-6-064d049a503abe80b191f11fab641e3b\">\n#top .hr.hr-invisible.av-k69kke7t-6-064d049a503abe80b191f11fab641e3b{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-k69kke7t-6-064d049a503abe80b191f11fab641e3b hr-invisible  avia-builder-el-39  el_before_av_heading  avia-builder-el-first '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kiu4qwm1-d3d1e321de040924fba7b72af5901288\">\n#top .av-special-heading.av-kiu4qwm1-d3d1e321de040924fba7b72af5901288{\nmargin:0 0 0 0;\npadding-bottom:0;\ncolor:#79808b;\nfont-size:24px;\n}\nbody .av-special-heading.av-kiu4qwm1-d3d1e321de040924fba7b72af5901288 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-kiu4qwm1-d3d1e321de040924fba7b72af5901288 .av-special-heading-tag{\nfont-size:24px;\n}\n.av-special-heading.av-kiu4qwm1-d3d1e321de040924fba7b72af5901288 .special-heading-inner-border{\nborder-color:#79808b;\n}\n.av-special-heading.av-kiu4qwm1-d3d1e321de040924fba7b72af5901288 .av-subheading{\nfont-size:30px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-kiu4qwm1-d3d1e321de040924fba7b72af5901288 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-kiu4qwm1-d3d1e321de040924fba7b72af5901288 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-kiu4qwm1-d3d1e321de040924fba7b72af5901288 av-special-heading-h2 custom-color-heading blockquote modern-quote  avia-builder-el-40  el_after_av_hr  el_before_av_hr  av-small-hide av-mini-hide av-inherit-size av-linked-heading'><h2 class='av-special-heading-tag'  itemprop=\"headline\"  >Publications: <br \/>French Law<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-k69kke7t-5-50576e98ffe139ccee637545a18b839b\">\n#top .hr.hr-invisible.av-k69kke7t-5-50576e98ffe139ccee637545a18b839b{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-k69kke7t-5-50576e98ffe139ccee637545a18b839b hr-invisible  avia-builder-el-41  el_after_av_heading  el_before_av_textblock  av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jgfdunv8-7-b0934eb266115d404c0be729aa283cb4\">\n#top .av_textblock_section.av-jgfdunv8-7-b0934eb266115d404c0be729aa283cb4 .avia_textblock{\ncolor:#79808b;\n}\n<\/style>\n<section  class='av_textblock_section av-jgfdunv8-7-b0934eb266115d404c0be729aa283cb4 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='av-small-hide av-mini-hide avia_textblock av_inherit_color'  itemprop=\"text\" ><div id=\"person_publik_sidebar\">\n<div class=\"leistungen_sidebar_publikationen\"><a href=\"https:\/\/rechtsanwalt.fr\/epaper\/nouvelle_einkommensteuer\/index.html\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" 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