Philippe Bozzacchi
Déclaration des Droits de l’Homme et du Citoyen
Philippe Bozzacchi, attorney at law and founder of Cabinet CPB, is a specialist in the field of tax law.
Before creating Cabinet CPB on 1 January 2010, he practiced as a tax attorney with Bureau Francis Lefebvre (1991-2009) where he was a partner in the tax department.
Philippe Bozzacchi, who is a member of the Paris Bar, holds a DEA in Business Law and is a former lecturer at the Universities of Paris-Dauphine, Paris-Nanterre and Paris-Val de Marne. He is a member of the Institut des Avocats Conseils Fiscaux (IACF) [Institute of Tax Consultants] and the Association Française des Avocats Conseils d’Entreprises (ACE) [French Association of Corporate Counsel].
He regularly conducts practical training with training entities (including, in particular, Francis Lefebvre Training). He is also the author of numerous publications.
Editorial
A word from the founder
In light of globalisation and Community regulations, which are ever increasing, the tax law system applicable to both companies and individuals has become very complex. This situation necessitates the services of a specialised lawyer, whether upstream, during the decision-making process, or downstream, notably in connection with relations with tax and customs authorities.
Companies, regardless of the sector, as well as individuals, must be accompanied so as to have specialised advice available to them, provided by a tax specialist capable of determining by mutual agreement with the client the best strategy to be used. All taxpayers must dispose of personalised and above all adapted advice with respect to various types of taxes, whether in the form of written or verbal consultations or personal assistance in the event of a tax or customs audit or court litigation.
In the area of direct taxation (national or international), which naturally includes general taxation, estate taxation, and financial or real estate taxation, companies and individuals must be advised by a specialist who offers legal security with respect to the choices that are made. Such specialisation is also necessary with respect to VAT, which is no longer a simple tax on consumption. VAT, which is the European tax par excellence, has major implications:
for companies carrying out international exchanges (inter-Community transactions, exports and imports),
for companies acting in specialised sectors (real estate, banking, finance, insurance and re-insurance),
for public bodies and local governments,
and for not-for-profit entities.
As principal partner, a tax attorney must also be capable of providing security to companies wishing to take advantage of new laws, in particular those involving e-mail invoicing and electronic storage, as well as assisting companies with respect to tax audits of computerised accounting.
A tax lawyer, who is also a practitioner of customs law, must be capable of assisting companies and individuals targeted by the greater reinforcement of national and international laws with respect to the fight against fraud or tax evasion, VAT swindling and fraud (VAT carousels).
These are our tasks today.
Maître Philippe Bozzacchi
Latest publications
DEB (Declaration of Exchange of Goods) (Instrastat – EC Sales List)
La pratique de la DEB
Déclaration d’Echanges de Biens (DEB), TVA intracommunautaire, CA 3 - registres, exemples (Declaration of Exchanges of Goods (DEB), Intra-Community VAT, Intrastat), CA 3 – Registers, Examples)
This work, written by Philippe Bozzacchi, constitutes the complete guide to the obligations connected to intra-Community VAT. This new edition takes into account the enlargement of the European Union to twenty-five Member States since 1 May 2004.
VAT Carousel
Les opérations de négoce peuvent être à « haut risque fiscal et pénal » (Trading Operations Can Also be at “High Tax and Criminal Risk”)
(Option Finance no. 776, 15 March 2004, page 28)
The tax system applicable to modern means of communication
Cyberespace («Le Net») et commerce électronique (Cyberspace («The Net») and E Business)
(Bulletin Fiscal Francis Lefebvre no. 5/98, page 279)
Commercial adjustments
Sachez manier la DEB (Know How to Handle the DEB)
(Le Moniteur du Commerce International (MOCI) no. 1261, 28 November 1996, page 65)
VAT on “bilateral” processing and repairs
La TVA sur les façons et réparations « bilatérales » dans la Communauté Européenne (VAT on “Bilateral” Processing and Repairs in the European Community)
(Bulletin Fiscal Francis Lefebvre no. 10/96, page 503)
VAT 1993
« Nouveau régime des prestations liées aux échanges de biens dans la CEE » (New System for Services Connected to Exchanges of Goods in the EEC)
(Bulletin Fiscal Francis Lefebvre no. 10/92, page 622)