{"id":6912,"date":"2020-04-24T13:51:51","date_gmt":"2020-04-24T11:51:51","guid":{"rendered":"https:\/\/rechtsanwalt.fr\/equipe\/anne-lise-lamy\/"},"modified":"2026-02-04T10:02:03","modified_gmt":"2026-02-04T09:02:03","slug":"anne-lise-lamy","status":"publish","type":"page","link":"https:\/\/rechtsanwalt.fr\/fr\/equipe\/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-6912'><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-f2cf4540bbab430abf596d80c9106dda\">\n.avia-image-container.av-k7exqptx-f2cf4540bbab430abf596d80c9106dda img.avia_image{\nbox-shadow:none;\n}\n.avia-image-container.av-k7exqptx-f2cf4540bbab430abf596d80c9106dda .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-k7exqptx-f2cf4540bbab430abf596d80c9106dda 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-8440 avia-img-lazy-loading-not-8440 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 en Allemagne, EPP Rechtsanw\u00e4lte Avocats' title='Anne-Lise Lamy Avocat au Barreau de Strasbourg en Allemagne, 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=\"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-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-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-jgfdunv8-19-b3ed4ba1366a81e7ba37c3d0c5854dbf\">\n#top .av_textblock_section.av-jgfdunv8-19-b3ed4ba1366a81e7ba37c3d0c5854dbf .avia_textblock{\ncolor:#79808b;\n}\n<\/style>\n<section  class='av_textblock_section av-jgfdunv8-19-b3ed4ba1366a81e7ba37c3d0c5854dbf '   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\/fr\/competences\/droit-des-societes-en-france\/\"><img decoding=\"async\" src=\"https:\/\/rechtsanwalt.fr\/wp-content\/uploads\/2020\/06\/01_fr_de_gesellschaftsrecht_epp.svg\" alt=\"Icon Gesellschaftsrecht\" \/><\/a><\/div>\n<div class=\"leistungen_sidebar_svg\"><a href=\"https:\/\/rechtsanwalt.fr\/fr\/competences\/droit-fiscal-en-france\/\"><img decoding=\"async\" src=\"https:\/\/rechtsanwalt.fr\/wp-content\/uploads\/2020\/06\/03_fr_de_steuerrecht_epp.svg\" alt=\"Icon Steuerrecht\" \/><\/a><\/div>\n<div class=\"leistungen_sidebar_svg\"><a href=\"https:\/\/rechtsanwalt.fr\/fr\/competences\/fusions-acquisitions-joint-venture-en-france\/\"><img decoding=\"async\" src=\"https:\/\/rechtsanwalt.fr\/wp-content\/uploads\/2020\/06\/05_fr_de_ma_epp.svg\" alt=\"Icon M&amp;A Unternehmenskauf Joint-Venture\" \/><\/a><\/div>\n<div class=\"leistungen_sidebar_svg\"><a href=\"https:\/\/rechtsanwalt.fr\/fr\/competences\/financement-garanties-et-operations-bancaires-en-france\/\"><img decoding=\"async\" src=\"https:\/\/rechtsanwalt.fr\/wp-content\/uploads\/2020\/06\/07_fr_de_finanzierungen_epp.svg\" alt=\"Icon Finanzierung Bankwesen Sicherheiten\" \/><\/a><\/div>\n<div class=\"leistungen_sidebar_svg\"><a href=\"https:\/\/rechtsanwalt.fr\/fr\/competences\/droit-immobilier-en-france\/\"><img decoding=\"async\" src=\"https:\/\/rechtsanwalt.fr\/wp-content\/uploads\/2025\/07\/icons_rechtsgebiete_epp_immobilienrecht_fr.svg\" alt=\"Icon Immobilienrecht\" \/><\/a><\/div>\n<div class=\"leistungen_sidebar_svg\"><a href=\"https:\/\/rechtsanwalt.fr\/fr\/competences\/droit-des-successions-et-donations-en-france\/\"><img decoding=\"async\" src=\"https:\/\/rechtsanwalt.fr\/wp-content\/uploads\/2025\/04\/kachel_rechtsgebiete_fr_11b-4.svg\" alt=\"Icon Unternehmensnachfolge Erbrecht\" \/><\/a><\/div>\n<div class=\"leistungen_sidebar_svg\"><a href=\"https:\/\/rechtsanwalt.fr\/fr\/competences\/energies-renouvelables-en-france\/\"><img decoding=\"async\" src=\"https:\/\/rechtsanwalt.fr\/wp-content\/uploads\/2020\/06\/12_fr_de_erneuerbare_energien_epp.svg\" alt=\"Icon Erneuerbare Energien\" \/><\/a><\/div>\n<div class=\"leistungen_sidebar_svg\"><a href=\"https:\/\/rechtsanwalt.fr\/fr\/competences\/formations-et-seminaires-en-droit-francais\/\"><img decoding=\"async\" src=\"https:\/\/rechtsanwalt.fr\/wp-content\/uploads\/2020\/06\/14_fr_de_inhouse_schulungen_epp.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-17-dc6e1a77c828e818ef63e218c9f21372\">\n#top .hr.hr-invisible.av-k69kke7t-17-dc6e1a77c828e818ef63e218c9f21372{\nheight:40px;\n}\n<\/style>\n<div  class='hr av-k69kke7t-17-dc6e1a77c828e818ef63e218c9f21372 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-25-c3547df56c37e3640f0d4ab577753d64\">\n#top .flex_column.av-2jljf-25-c3547df56c37e3640f0d4ab577753d64{\nmargin-top:0px;\nmargin-bottom:0px;\n}\n.flex_column.av-2jljf-25-c3547df56c37e3640f0d4ab577753d64{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n.responsive #top #wrap_all .flex_column.av-2jljf-25-c3547df56c37e3640f0d4ab577753d64{\nmargin-top:0px;\nmargin-bottom:0px;\n}\n<\/style>\n<div  class='flex_column av-2jljf-25-c3547df56c37e3640f0d4ab577753d64 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-15-1dcc8d608d1f695b48e7f08c83d8510e\">\n#top .hr.hr-invisible.av-k69kke7t-15-1dcc8d608d1f695b48e7f08c83d8510e{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-k69kke7t-15-1dcc8d608d1f695b48e7f08c83d8510e 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-987dqo-6a7eaf3a0ecf4e6e984c118adabe72e1\">\n#top .av-special-heading.av-987dqo-6a7eaf3a0ecf4e6e984c118adabe72e1{\nmargin:0 0 0 0;\npadding-bottom:0;\ncolor:#79808b;\nfont-size:24px;\n}\nbody .av-special-heading.av-987dqo-6a7eaf3a0ecf4e6e984c118adabe72e1 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-987dqo-6a7eaf3a0ecf4e6e984c118adabe72e1 .av-special-heading-tag{\nfont-size:24px;\n}\n.av-special-heading.av-987dqo-6a7eaf3a0ecf4e6e984c118adabe72e1 .special-heading-inner-border{\nborder-color:#79808b;\n}\n.av-special-heading.av-987dqo-6a7eaf3a0ecf4e6e984c118adabe72e1 .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-987dqo-6a7eaf3a0ecf4e6e984c118adabe72e1 .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-987dqo-6a7eaf3a0ecf4e6e984c118adabe72e1 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-987dqo-6a7eaf3a0ecf4e6e984c118adabe72e1 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\"  >Parcours<\/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-14-870ae3b783995d54efbbf8b9eb883a7a\">\n#top .hr.hr-invisible.av-k69kke7t-14-870ae3b783995d54efbbf8b9eb883a7a{\nheight:10px;\n}\n<\/style>\n<div  class='hr av-k69kke7t-14-870ae3b783995d54efbbf8b9eb883a7a 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-jgfdunv8-16-1cce8ac64a2b32b3147d34db5871263b\">\n#top .av_textblock_section.av-jgfdunv8-16-1cce8ac64a2b32b3147d34db5871263b .avia_textblock{\ncolor:#79808b;\n}\n<\/style>\n<section  class='av_textblock_section av-jgfdunv8-16-1cce8ac64a2b32b3147d34db5871263b '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock personen_liste av_inherit_color'  itemprop=\"text\" ><ul>\n<li>Etudes de droit fran\u00e7ais et de droit allemand \u00e0 l\u2019universit\u00e9 \u00e0 Grenoble, Fribourg et Strasbourg<\/li>\n<li>Formation pratique au sein de diff\u00e9rents cabinets en France et en Allemagne (Taylor Wessing \u00e0 Francfort, Ernst &amp; Young \u00e0 Fribourg, CMS Hasche Sigle \u00e0 Berlin, Landwell-PwC \u00e0 Strasbourg)<\/li>\n<li>2010 Inscription en tant qu\u2019Avocat au Barreau de Strasbourg et entr\u00e9e au Cabinet Epp<\/li>\n<li>Depuis 2012, Charg\u00e9e d\u2019enseignement \u00e0 l\u2019universit\u00e9 de Strasbourg (droit fiscal, droit des soci\u00e9t\u00e9s, restructuration d\u2019entreprises)<\/li>\n<\/ul>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-k69kke7t-13-223e70c616a0d72e338e35c5883a4be2\">\n#top .hr.hr-invisible.av-k69kke7t-13-223e70c616a0d72e338e35c5883a4be2{\nheight:25px;\n}\n<\/style>\n<div  class='hr av-k69kke7t-13-223e70c616a0d72e338e35c5883a4be2 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-75uca8-42a72f4863cb53c7d10b356272cd7c42\">\n#top .av-special-heading.av-75uca8-42a72f4863cb53c7d10b356272cd7c42{\nmargin:0 0 0 0;\npadding-bottom:0;\ncolor:#79808b;\nfont-size:24px;\n}\nbody .av-special-heading.av-75uca8-42a72f4863cb53c7d10b356272cd7c42 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-75uca8-42a72f4863cb53c7d10b356272cd7c42 .av-special-heading-tag{\nfont-size:24px;\n}\n.av-special-heading.av-75uca8-42a72f4863cb53c7d10b356272cd7c42 .special-heading-inner-border{\nborder-color:#79808b;\n}\n.av-special-heading.av-75uca8-42a72f4863cb53c7d10b356272cd7c42 .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-75uca8-42a72f4863cb53c7d10b356272cd7c42 .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-75uca8-42a72f4863cb53c7d10b356272cd7c42 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-75uca8-42a72f4863cb53c7d10b356272cd7c42 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\"  >Domaines d\u2019activit\u00e9<\/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-11-bfe6f8c66119dec8ca72cda93e119c24\">\n#top .hr.hr-invisible.av-k69kke7t-11-bfe6f8c66119dec8ca72cda93e119c24{\nheight:10px;\n}\n<\/style>\n<div  class='hr av-k69kke7t-11-bfe6f8c66119dec8ca72cda93e119c24 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-jgfdunv8-12-6985b75eed44c972ad4306850b7181a2\">\n#top .av_textblock_section.av-jgfdunv8-12-6985b75eed44c972ad4306850b7181a2 .avia_textblock{\ncolor:#79808b;\n}\n<\/style>\n<section  class='av_textblock_section av-jgfdunv8-12-6985b75eed44c972ad4306850b7181a2 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock personen_liste av_inherit_color'  itemprop=\"text\" ><ul>\n<li>Conseil aux entreprises allemandes, autrichiennes et suisses et \u00e0 leurs filiales fran\u00e7aises pour toutes les questions de fiscalit\u00e9 des entreprises en France (notamment TVA, imp\u00f4t sur les soci\u00e9t\u00e9s et int\u00e9gration fiscale, contribution \u00e9conomique territoriale (CET) et restructurations)<\/li>\n<li>Analyse des aspects fiscaux de l\u2019activit\u00e9 des entreprises allemandes, autrichiennes et suisses en France, notamment au regard des conventions fiscales franco-allemande, franco-autrichienne et franco-suisse (p. ex. \u00e9valuation du risque d\u2019existence en France d\u2019un \u00e9tablissement stable au sens fiscal) et optimisation fiscale<\/li>\n<li>V\u00e9rification des aspects fiscaux de la conclusion de contrats avec des partenaires fran\u00e7ais et\/ou la filiale fran\u00e7aise au regard des prix de transfert<\/li>\n<li>Imposition des personnes physiques et mobilit\u00e9 internationale des salari\u00e9s, optimisation fiscale et assistance pour les d\u00e9clarations d\u2019imp\u00f4t (notamment retenue \u00e0 la source, pr\u00e9l\u00e8vement \u00e0 la source, d\u00e9claration de revenus annuelle)<\/li>\n<li>Repr\u00e9sentation des entreprises allemandes, autrichiennes et suisses ainsi que des r\u00e9sidents fiscaux \u00e9trangers dans le cadre d\u2019un contr\u00f4le URSSAF ou d\u2019une v\u00e9rification de comptabilit\u00e9 (contr\u00f4le fiscal) en France<\/li>\n<li>Droit immobilier : transactions, investissement et structuration (notamment aspects fiscaux des investissements immobiliers)<\/li>\n<li>Conseil en mati\u00e8re de succession internationale, de transmission internationale de patrimoine et de donation internationale<\/li>\n<li>Conseil et accompagnement des entreprises en mati\u00e8re de droit des soci\u00e9t\u00e9s en France<\/li>\n<\/ul>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-k69kke7t-10-34380816719204d5e3dbf66fe4f036df\">\n#top .hr.hr-invisible.av-k69kke7t-10-34380816719204d5e3dbf66fe4f036df{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-k69kke7t-10-34380816719204d5e3dbf66fe4f036df hr-invisible  avia-builder-el-37  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-kjznebfh-21f44215824100d74af59b0a96ee9915\">\n#top .av-special-heading.av-kjznebfh-21f44215824100d74af59b0a96ee9915{\nmargin:0 0 0 0;\npadding-bottom:0;\ncolor:#79808b;\nfont-size:24px;\n}\nbody .av-special-heading.av-kjznebfh-21f44215824100d74af59b0a96ee9915 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-kjznebfh-21f44215824100d74af59b0a96ee9915 .av-special-heading-tag{\nfont-size:24px;\n}\n.av-special-heading.av-kjznebfh-21f44215824100d74af59b0a96ee9915 .special-heading-inner-border{\nborder-color:#79808b;\n}\n.av-special-heading.av-kjznebfh-21f44215824100d74af59b0a96ee9915 .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-kjznebfh-21f44215824100d74af59b0a96ee9915 .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-kjznebfh-21f44215824100d74af59b0a96ee9915 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-kjznebfh-21f44215824100d74af59b0a96ee9915 av-special-heading-h2 custom-color-heading blockquote modern-quote  avia-builder-el-38  el_after_av_hr  el_before_av_hr  av-inherit-size av-linked-heading'><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >Tutoriel vid\u00e9o<\/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-8-266790363bc63cd9df8549dfd2f0859d\">\n#top .hr.hr-invisible.av-k69kke7t-8-266790363bc63cd9df8549dfd2f0859d{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-k69kke7t-8-266790363bc63cd9df8549dfd2f0859d hr-invisible  avia-builder-el-39  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0;\npadding-bottom:0;\ncolor:#79808b;\nfont-size:24px;\n}\nbody .av-special-heading.av-3ayca8-1559b4f028183488ff98ed0ac358e5fe .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-3ayca8-1559b4f028183488ff98ed0ac358e5fe .av-special-heading-tag{\nfont-size:24px;\n}\n.av-special-heading.av-3ayca8-1559b4f028183488ff98ed0ac358e5fe .special-heading-inner-border{\nborder-color:#79808b;\n}\n.av-special-heading.av-3ayca8-1559b4f028183488ff98ed0ac358e5fe .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-3ayca8-1559b4f028183488ff98ed0ac358e5fe .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-3ayca8-1559b4f028183488ff98ed0ac358e5fe .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-3ayca8-1559b4f028183488ff98ed0ac358e5fe av-special-heading-h2 custom-color-heading blockquote modern-quote  avia-builder-el-45  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 en<br \/>\ndroit fran\u00e7ais<\/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-46  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\" 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id=\"style-css-av-lfvcmrzv-237126299ff4172f49947bcdc8dd1ff9\">\n#top .hr.hr-invisible.av-lfvcmrzv-237126299ff4172f49947bcdc8dd1ff9{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-lfvcmrzv-237126299ff4172f49947bcdc8dd1ff9 hr-invisible  avia-builder-el-48  el_after_av_textblock  el_before_av_heading  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-lfvcmew2-1e0c268120d560c6a0720cbc5a50c6f1\">\n#top .av-special-heading.av-lfvcmew2-1e0c268120d560c6a0720cbc5a50c6f1{\nmargin:0 0 0 0;\npadding-bottom:0;\ncolor:#79808b;\nfont-size:24px;\n}\nbody .av-special-heading.av-lfvcmew2-1e0c268120d560c6a0720cbc5a50c6f1 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-lfvcmew2-1e0c268120d560c6a0720cbc5a50c6f1 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type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-k7q3an8i-4eeac1ba9cbcc28e7aa69335328b88ca\">\n.avia-section.av-k7q3an8i-4eeac1ba9cbcc28e7aa69335328b88ca{\nbackground-color:#eef0f3;\nbackground-image:unset;\n}\n<\/style>\n<div id='av_section_3'  class='avia-section av-k7q3an8i-4eeac1ba9cbcc28e7aa69335328b88ca main_color avia-section-default avia-no-border-styling  avia-builder-el-53  el_after_av_section  el_before_av_codeblock  av-desktop-hide av-medium-hide avia-bg-style-scroll container_wrap sidebar_left'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small units'><div class='post-entry post-entry-type-page post-entry-6912'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2w17v4-ea40393a144a703cf9f8cb2ff63fad4a\">\n#top .av-special-heading.av-2w17v4-ea40393a144a703cf9f8cb2ff63fad4a{\nmargin:0 0 0 0;\npadding-bottom:0;\ncolor:#79808b;\nfont-size:24px;\n}\nbody .av-special-heading.av-2w17v4-ea40393a144a703cf9f8cb2ff63fad4a .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-2w17v4-ea40393a144a703cf9f8cb2ff63fad4a .av-special-heading-tag{\nfont-size:24px;\n}\n.av-special-heading.av-2w17v4-ea40393a144a703cf9f8cb2ff63fad4a .special-heading-inner-border{\nborder-color:#79808b;\n}\n.av-special-heading.av-2w17v4-ea40393a144a703cf9f8cb2ff63fad4a .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-2w17v4-ea40393a144a703cf9f8cb2ff63fad4a .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-2w17v4-ea40393a144a703cf9f8cb2ff63fad4a .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-2w17v4-ea40393a144a703cf9f8cb2ff63fad4a av-special-heading-h2 custom-color-heading blockquote modern-quote  avia-builder-el-54  el_before_av_hr  avia-builder-el-first  av-desktop-hide av-medium-hide av-inherit-size av-linked-heading'><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >Publications en droit fran\u00e7ais<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-k69kke7t-4-10ca2d97d758c8bd1e008a68cbfd712d\">\n#top .hr.hr-invisible.av-k69kke7t-4-10ca2d97d758c8bd1e008a68cbfd712d{\nheight:15px;\n}\n<\/style>\n<div  class='hr av-k69kke7t-4-10ca2d97d758c8bd1e008a68cbfd712d hr-invisible  avia-builder-el-55  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jgfdunv8-3-84db7233bb5e9971f01ee46e9073b056\">\n#top 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src=\"https:\/\/rechtsanwalt.fr\/wp-content\/uploads\/2025\/04\/thumb_nouvelle_einkommensteuer_04_2025_epp.jpg\" alt=\"Icon Nouvelle\" \/><\/a><\/div>\n<div class=\"leistungen_sidebar_svg_mobile\"><a href=\"https:\/\/rechtsanwalt.fr\/epaper\/nouvelle_gesellschaftsrecht\/index.html\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/rechtsanwalt.fr\/wp-content\/uploads\/2023\/03\/nouvelle_gesellschaftsrecht_epp.jpg\" alt=\"Icon La Nouvelle\" \/><\/a><\/div>\n<div class=\"leistungen_sidebar_svg_mobile\"><a href=\"https:\/\/rechtsanwalt.fr\/epaper\/nouvelle_immobilienrecht\/index.html\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/rechtsanwalt.fr\/wp-content\/uploads\/2023\/03\/nouvelle_immobilienrecht_epp.jpg\" alt=\"Icon La Nouvelle\" \/><\/a><\/div>\n<\/div>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-k69kke7t-2-369c24f2136bb5735e1901c50127cf7b\">\n#top 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