EXPERTISE

TWO AREAS OF EXPERTISE

David handles both Indirect Tax and International Trade matters for 15 years:

  • Indirect Tax & particularly VAT in lots of different sectors, services, digital, holdings, acquisitions, flows of goods … He handles also some specific indirect taxes as tax on wages, Excise duties, Hallmarkings, …
  • Customs Law & broadly speaking Global Trade Law, Customs audits, Customs Litigations, and advice related to Free Trade Agreements, Preferential or Non-preferential origin (« made-in »), AEO (Authorized Economic Operators) certification, Customs value, Tariff Classification…

EXPERIENCE AS IN-HOUSE COUNSEL AS WELL AS A LAWYER

A well-known french and international company:

  • David was for 7 years Head of Indirect Tax VAT & Customs Law at the LVMH – Louis Vuitton Moët Hennessy Group

International law firms:

  • David has notably worked in the following law firms: Baker & Mckenzie, Arsene-Taxand (Andersen Legal alumni), Landwell & Associés réseau PricewaterhouseCoopers …

A BROAD FIELD OF INTERVENTION

David worked for lots of different sectors as consumer goods, real estate, banks, shipping companies, services, digital, media, but he has also a cutting-edge experience related to the luxury field:

  • Fashion & Leather goods
  • Wines & Spirits
  • Watches & Jewelry
  • Perfumes & Cosmetics
  • Selective Distribution
  • Works of Art
  • Luxury hotels
  • Leisure boats

AN INFORMAL NETWORK

David relies on an informal network (gentlemen agreements):

  • Network built year after year in the development of international projects
  • The correspondents are either independent or members of well-known law firms, or Chartered Accountants, advisors in Corporate Affairs matters…

LEGAL WATCH AND KNOW-HOW TRANSFER

David transfers his knowledge and his know-how:

  • He teaches the VAT and the Customs Law at HEAD (Ecole de droit privée de Paris) and the Sorbonne Law School (Paris 1)
  • He publishes papers related to VAT or Customs matters.

MISSIONS

In his two areas of expertise, David is appointed for different missions and different kind of business contacts:

BUSINESS CONTACTS

  • Tax Directors, Tax Managers,
  • Chief Financial Officers, Accounting Directors,
  • Supply Chain Directors, Customs Managers,
  • Corporate Affairs (Lobbying) Directors,
  • Legal Directors, In-House Lawyers,
  • Real-Estate Directors,
  • Exports Directors, General Managers …

EXAMPLES OF DELIVERABLES

  • Memorandums
  • Assistance in the framework of tax or customs audits
  • VAT or Customs litigations
  • Assistance during hearings by the Customs officers (criminal investigation)
  • Trainings
  • Attorney representing its client in front of the « Comité du contentieux fiscal douanier et des changes »
  • ERP parametrization
  • Obtaining Customs authorizations
  • Obtaining advanced rulings from French or Swiss Customs or Tax Authorities …

BUSINESS PARTNER

As a former In-House Counsel, David is acting differently from the other Indirect Tax, VAT & Customs Lawyers in Paris.

As a Business Partner, David provides pragmatical and efficient advice, as a Business Oriented advisor. Taylor-made solutions are proposed to clients, in order to meet their operational reputational or financial, thanks to 3 core values. David commits himself to act:

1) AS A BUSINESS OPERATOR SOLUTIONS PROVIDER:

  • Decision making-aid: the tax and legal analysis is not the aim, the target is our client’s expectations from an operational, reputational and financial viewpoint. The tax analysis is only a tool: a decision making aid, thanks to clear recommendations.
  • Implementation aid: David’s service does not end with a memorandum, our practice will help the Business in order to implement the recommendations, depending on the actual operational constraints and the Corporate culture of each client

2) BOTH AS AN « INDEPENDANT BOUTIQUE LAWYER  » AND AS A « TEAM ON-DEMAND »:

  • « boutique » spirit i.e. Indirect Tax, VAT, Customs Law and International Trade focused, atypical, proactive, one-of-a-kind and above all independent attorney, avoiding conflicts of interests and time-consuming conflicts checks of the big law firms
  • at the same time, developing the ability to gather a team, a « task force » upon request thanks to an informal network via gentlemen agreements, depending only on the client’s needs: full-service team « on-demand » including e.g. VAT and/or Customs experts abroad – EU or outside the EU – best experts in Tax Litigation matters, Corporate Affairs experts, Chartered Accountants, Supply Chain experts in France and Worldwide…

3) AS A FAST-MOVING ROVING ADVISOR IN FRANCE AND WORLDWIDE:

  • Performance of services on-site: advice, documents review and due diligence, training, assistance and defense services on our client’s premises, for his comfort and to improve the services’ efficiency and relevance
  • Being fast-moving: a roving advisor serving its clients everywhere in France (not only Paris but in the regions on industrial sites, warehouses) and abroad (European Union, Switzerland, United States of America, China and if needed Rest Of the World..).

DAVID HIRSCH

Attorney-at-Law, registered at the Paris Bar
40 years old
French Citizen

INITIAL EDUCATION

  • PhD in Law (Docteur en droit), Paris 1 Panthéon-Sorbonne University, Sorbonne Law School, First Class Honours, Thesis defended in Oct. 2007 (Bernard Castagnède, Thesis Director), VAT & Customs treatment of works of Art international flows
  • Master II Tax Law & Customs Law (DESS en droit fiscal et droit douanier), Rouen University, 1999, Research Paper: Counterfeiting: application for action of the French Customs Authorities, with the help of the Intelligence and anti-fraud service within the French Customs Authorities DNRED (Direction Nationale du Renseignement et des Enquêtes Douanières)

EXPERIENCE AS A PRACTITIONER

  • From june 2016 David focuses on two areas of expertise: on the one hand Indirect Tax / VAT and on the other hand Customs Law and International Trade Law – David relies on an international and informal network (gentlemen agreements), and is focused on clients in different economic sectors (luxury, media, not for profit organizations, banks, real estate, holdings, services, digital…)
  • Baker & McKenzie SCP d’avocats (law firm), Paris, from february to june 2016, avocat (attorney-at-Law), VAT & Customs, all sectors (services, digital, consumer goods, holdings..)
  • LVMH – Moët Hennessy Louis Vuitton, Paris, from 30 march 2009 to 31 January 2016, In-House Counsel, Head of Indirect Tax, VAT & Customs at LVMH, Worldwide, all luxury sectors (Fashion & Leather goods, Wine & Spirits, Watches & Jewelry, Perfumes & Cosmetics, Selective distribution, media (newspapers..), Fondation (not for profit organization), leisure boats, theme park, luxury hotels), LVMH Group Tax Department
  • EY, network Ernst & Young network, société d’avocats (law firm), Hauts-de-Seine, VAT Group, from 1st september 2008 to 28 february 2009, VAT Manager
  • Arsene-Taxand, Taxand network, société d’avocats (law firm), Andersen Legal alumni Paris, VAT Group, Sr Associate
  • Landwell, PricewaterhouseCoopers (PwC) network, société d’avocats (law firm), Paris, VAT Group, Jr Associate
  • Fidal, KPMG network, société d’avocats (law firm), Le Havre, from may 2001 to august 2002, Tax, Beginner

VAT & CUSTOMS TEACHING EXPERIENCE

  • VAT Law Professor, course: VAT: basics of VAT and VAT impacts in the Businesses’ day-to-day operations, LLM in International Tax, Ecole des Hautes Etudes Appliquées au Droit (HEAD) (founded by the Law Firm Mayer Brown’s France Managing Partner Jean-Philippe Lambert), Paris, from 2015
  • Lecturer, Sorbonne Law School (Paris 1 Panthéon-Sorbonne University) course: Introduction to the Customs Law, Master 2 Research – Tax Law, 2014-2015, 6 hours, and Works of Art International Flows VAT treatment, 2016
  • Lecturer, Rouen University, course: Sport Law, Licence ‘Sport Management’ (equivalent to Master I), from 1999 to 2001

PUBLICATIONS

  • « VAT reform related to the importations in France », Tax News Letter, Baker & Mackenzie, june 2016
  • « Customs audit, Customs value and Transfer Pricing: the last Case Study from the World Customs Organization », Tax News Letter Baker & Mackenzie, june 2016
  • Publishable – Thesis in Tax Law, « The Taxation Regime related to International Flows of Works of Art. Contribution to the study of Trade and Fiscal Policies related to the international exchanges of Works of Art. », october 2007
  • Coauthor with Jean-David Vasseur (Nowadays Head of Indirect Tax EY France), « La TVA dans le secteur de la gestion d’actifs » [VAT & Asset Management], LPA, 2005
  • Coauthor with Alain Recoules (Nowadays Head of Indirect Tax Taxand Global), « Le transfert d’un crédit de TVA en cas de dissolution sans liquidation » [Transfer of a VAT credit in the framework of the Merger of a 100% sub in France], LPA, 2004
  • « Free-Trade Agreements : a Business opportunity for the Small & Medium Enterprises (SMES), LinkedIn, 21 octobre 2016

VAT & CUSTOMS ASSOCIATIONS

  • VAT: MEDEF, APTE and IFA
  • Customs: ODASCE

LANGUAGES

  • French: native language
  • English: professional level

FEES

HOURLY RATE: TRANSPARENT & NEGOTIABLE

David bills on a hourly basis, 350 euros (HT « Hors TVA » VAT not included) per hour, expenses not included.

This hourly rate may fall, depending on various factors such as the significant and foreseeable length of an assignment, for example in the framework either of a VAT audit or a Customs audit.

MAKING THINGS EASIER: FLAT-RATE FEE AND RETAINER AGREEMENTS

As an independent « boutique lawyer » the flat-rate fee is facilitated: at first request, a fee budgets will be quickly sent to the client, for a prior consent.

A retainer agreement, useful in order to ask lots of different and short questions or review requests, will be put into place at first demand.

INVOICES ISSUANCE

From a general viewpoint an installment payment is charged at the beginning of any file (called « provisions » in the French lawyers professional terms).

In principle the invoices are quickly issued after the performance of the service.

In principle the fees are charged « up-front » (fees of foreign correspondents for example), in order to make things easier for the client: the idea is to show only « one face – one voice to customer ».

NEWS

Indirect Tax & Global Trade Newsletter n°1

October 1, 2016|Customs Law / International Trade Law, VAT / Indirect Taxes|

VAT & Customs Law News at a glance European Union Free-Trade Agreement (FTA) Canada – European Union (EU) (Comprehensive Economic and Trade Agreement « CETA ») : the EU Commission has submitted it to the signature of the European Council ; its decision should occur before the end of this year and the agreement should be applicable from [...]

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CONTACT

David Hirsch

7 rue Auber – 75009 Paris – France
Tél. : +33 (0) 6 48 22 67 07
Email : david@dhavocat.com

METRO STATIONS

  • Métros : ligne 3 ou 8 (station Opéra) ou ligne 2 (station Courcelles)
  • RER A : station Auber

BUS STATIONS

  • Ligne 20, 29, 81 ou 95 station Auber

PARKINGS

  • PARKING INDIGO HAUSSMANN C & A,
    16 Rue des Mathurins
  • PARKING MEYERBEER OPÉRA,
    3 Rue de la Chaussée d’Antin

 VÉLIB’ STATION

  • Station n° 9106, 3 Rue Boudreau

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