Avocat Associé

Roland POIRIER

Formation

Master's degree in law (Paris-II Assas, 1984) LLM in Business Law and Taxation (Paris-I Panthéon Sorbonne, 1985).

Experiences

After having practised at Linklaters (1987-1991) and PricewaterhouseCoopers, Roland POIRIER was a partner at Orrick Rambaud Martel (2000-2007) and Brandford-Griffith (until 2019), before joining Lussan.


Dossiers récents

• creation of an employee share ownership plan for a major financial institution in a regulated framework
• advice to a family group on redefining governance and negotiating a shareholders’ agreement
• structuring a management package for a team of executives
• transactions in the wine sector (land companies, operating companies, land)
• asset reorganization (real estate, company shares, sponsorship)


Principaux domaines d'intervention

Roland POIRIER advises French and foreign companies on the structuring and negotiation of their transactions (mergers and acquisitions, private equity), as well as their managers and shareholders on remuneration and profit-sharing. He also assists wealthy individuals on the structuring of their assets and in tax litigation and advises companies and their directors on governance issues.

Distinctions

• Recognized as excellent in transactional taxation and recommended in the category of tax litigation and assistance to recovery, by the Décideurs ranking

Publications

UBS case: what now?

Droit et Patrimoine, June 2020, n°303

« Affaire UBS. La Suisse donne 45.000 noms au fisc » Actualités Francis Lefebvre, 3 June 2020.

« Affaire Wendel  »: Une extension virale de l’abus de droit, une requalification du gain en salaire sous surveillance », article published by Editions Francis Lefebvre, 16 April 2020

« Criminal law enforcement of tax fraud »:The presumption of innocence and the assessment of the seriousness of the facts in the face of the proliferation of tax standards

«Capital gains ­on the sale of ­GFA shares: where do we stand? » published by ­JFA ­Juristes et ­Fiscalistes ­Associés, ­Ingénierie ­Patrimoniale­, July 2019

« ­Management ­packages and ­social security­ contributions­: the Court of ­Cassation ­lifts a corner of the veil» Commentary on the ­decision of the 2ème­ civil chamber ­of the Court of ­Cassation ­of 4 April 2019, n°17-24.470, published by ­JFA ­Juristes et ­Fiscalistes ­Associés, ­Ingénierie ­Patrimoniale­, April 2019

«The non-deduction of foreign penalties (CGI art. 39,2) confronted with fundamental guarantees », published in the Revue de Droit Fiscal, 17 December 2015, n°51-52

« “Transfer of deficits in the event of a merger: approval does not have the last word », published in the Revue de Droit Fiscal, 19 March 2015, n°12

« Guarantee of liabilities or price reduction: the Conseil d’Etat confirms its case law», published in the Revue de Droit Fiscal, 12 September 2013, n°37

« Joies et peines dans le traitement fiscal des marques », published in the Revue de Droit Fiscal, 17 January 2013, n°3

«Holding companies can be valued transparently», published in the Revue de Droit Fiscal, 20 September 2012, n°38

«Option for tax consolidation and company in formation», published in the Revue de Droit Fiscal, 31 May 2012, n°22

« Opérations d’apport-cession : bilan d’étape sur un parcours accidenté », published in the Revue de Droit Fiscal, 20 October 2011, n°42-43

«Refusal of approval for the transfer of pure holding company deficitss »,published in the Revue de Droit Fiscal, 15 September 2011, n°37

« Valeur Vénale des titres non cotés : une offre de rachat n’est pas un comparable » ,

published in the Revue de Droit Fiscal, 4 November 2010, n°44

« Abandonment of unavailable income: the taxpayer remains taxed », paru dans la Revue de Droit Fiscal, 22 Octobre 2009, n°43


Langues

  • Français
  • Anglais

Contact

Roland.poirier@lussan.com

Tel. : + 33(0)1.49.54.90.00

Mob. : + 33 (0).6.08.91.65.88