LS2P Avocats logo
The firm, day by day

The firm chronicle

A journal of recent engagements, publications and appearances by the firm, recorded chronologically.

Tax and legal news from LS2P Avocats

Insights on French and international tax reforms

Economic and regulatory updates for executives and companies

Key developments in tax compliance and jurisprudence

Firm recognitions, awards and professional publications

April2026
Championing M&A Dealmaking | Euronext Paris
Professional gathering · Euronext Corporate Solutions

Championing M&A Dealmaking | Euronext Paris

The firm joined the Championing M&A Dealmaking evening hosted by Euronext Corporate Solutions in Paris. The gathering brought together M&A practitioners and capital markets professionals around the tax and structural dimensions of upper-tier transactions.

January2026
LS2P Avocats as seen by Forbes France
Press feature · Forbes France

LS2P Avocats, as seen by Forbes

A tax practice where technique serves the decision. Forbes France devotes, in January 2026, a study to the firm and to the way partner proximity is, here, less a privilege than an organising principle.

Read the article
Publication · Encyclopédie fiscale

Procédure en cas de disproportion marquée entre le train de vie et les revenus (LPF, art. L. 63)

Laurent Pouille, Le Fiscal by Doctrine, Encyclopédie fiscale, volet « Contrôle, recouvrement et contentieux », sous la direction scientifique de Gilles Bachelier, partie 1, sous-partie 4 (Procédures de rectification), janvier 2026.

View the publication
October2025
Tax document
Practical guide · International taxation

Foreign tax refund: what to do when the administration delays?

The refund of a foreign-withheld tax involves a procedure at the intersection of treaty law and French administrative law. Where the residence-certification step is delayed, the taxpayer can lose, by limitation, an entitlement otherwise opened by the applicable convention.

Read the article
September2025
March2025
December2024
May2024
January2024
September2023
October2022
Trophées du Droit
Distinction · Sommet du Droit

Trophées du Droit

Stéphanie Pouille received the Gold Trophy at the Trophées du Droit, in the “Best Group Tax Department” category, awarded to the tax department of the Groupement des Mousquetaires, which she headed.

April2022
March2022
December2019
Publication · Revue de droit fiscal

L’épilogue du Conseil d’État sur l’épineuse question de la date d’appréciation des critères de prépondérance immobilière pour la détermination de provisions pour dépréciations de titres (CGI, art. 219, a sexies-0 bis)

Laurent Pouille, Revue de droit fiscal 2019, n° 51-52, comm. 487. Note sous CE, avis, 8e et 3e ch., 22 nov. 2019, n° 432053, min. c/ Sté L’Auxiliaire, concl. K. Ciavaldini, Lebon T.

View the publication
September2019
Publication · Revue de droit fiscal · Prior to LS2P

Calcul de l’assiette de la branch tax : la mécanique horlogère de l’article 115 quinquies du CGI

Laurent Pouille, Revue de droit fiscal 2019, n° 39, comm. 380. Note sous CE, 3e et 8e ch., 24 juin 2019, n° 413156, Sté Estienne d’Orves, concl. E. Cortot-Boucher, et CE, 9e et 10e ch., 10 juill. 2019, n° 412581, Sté Cofinimmo, concl. É. Bokdam-Tognetti.

View the publication
March2019
May2018
April2016
June2006
…the chronicle continues.