Anne‑Sophie Coustel
Partner
Chambers Europe
“She is incredibly clever and hard-working.”
Chambers Europe
“Anne-Sophie was key to the deal, meaning that she is really intelligent, clearly sees things and is always thinking one step ahead of everyone.”
Chambers Europe
“She has the ability to find innovative solutions to any complex situation with a 360 degree vision on all aspects of the legal matters.”
The Legal 500 EMEA
“Anne Sophie Coustel is also a driving force in M&A cases, and not only in the tax law aspect, but also on SPAs. This close collaboration with the corporate practice results in perfect, efficient, fast, constructive and intelligent work.”
The Legal 500 EMEA
“Anne-Sophie Coustel is certainly one, if not the best, lawyer in transactions. She masters all aspects of tax, legal and financial law. She is available, fast, constructive and committed.”
Anne-Sophie Coustel’s practice focuses on French and international tax law as well as complex reorganizations and M&A transactions.
She also has extensive experience with employee stock offerings, employee benefit plans and management incentive packages.
Anne-Sophie joined the firm in 2001 and became a partner in 2007.
Notable Experience
Tax
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Crédit Agricole in a major project aimed at simplifying Crédit Agricole S.A.’s structure and improving transparency and capital quality.
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Lavazza in its acquisition of French coffee brand Carte Noire and related assets from Koninklijke Douwe Egberts.
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De Agostini in relation to the merger between Zodiak and Banijay.
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Loxam in its acquisition of the France and Spain businesses of Hertz Equipment Rental Corporation (HERC) from an affiliate of Hertz Global Holdings.
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Lafarge in its $40 billion merger with Holcim and in the €6.5 billion sale, together with Holcim, of certain assets to CRH.
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Amundi, Europcar, Showroomprivé, Worldline, Tarkett, Numericable Group in their IPOs.
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Paris Orléans (now Rothschild & Co), the holding company of the Rothschild Group, in its 2012 reorganization to streamline its organization, optimize its regulatory capital and ensure its family control.
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Representation of several clients in various tax audits and litigation cases.
Tax/Corporate/M&A
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Artémis in its acquisition of a majority stake in CAA from TPG.
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Veolia Environnement in its agreement with EDF concerning Dalkia.
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Kering and Groupe Fnac in the spin-off and IPO of Groupe Fnac.
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Accor and Edenred in the spin-off and IPO of Edenred.
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ArcelorMittal in the two-step crossborder merger of Netherlands-based Mittal Steel Company NV and Luxembourg-based Arcelor, following the successful tender offer of Mittal Steel for Arcelor, in which Cleary advised Mittal Steel.
Private Equity
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Bridgepoint and Eurazeo in their acquisition of Foncia Groupe, as well as in the subsequent acquisition of a minority interest from BPCE.
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A consortium led by TPG Capital in the acquisition and subsequent disposal of TDF.
Selected Activities
trigger- Lecturer, HEC Paris (mergers/reorganizations and LBOs)
Publications
2024: “Hot Tax Topics for Multinational Groups, in the US, the EU and Beyond,” Cleary Gottlieb Seleted Issues for Boards of Directors in 2024
2023: “Les sociétés de personnes et les partnerships dans la convention franco-américaine,” Fiscalité Internationale
2023: “The United Arab Emirates Taxation of Corporations and Businesses,” Cleary Gottlieb Alert Memo
2021: “Taxes: The Rules Continue to Change and Tax Authorities Focus on Enforcement,” Selected Issues for Boards of Directors in 2021
2020: “COVID-19: Moratorium to Suspend Certain Tax Deadlines Relating to Statutes of Limitation, Tax Audits, and Recovery of Tax Receivables,” Cleary Gottlieb Alert Memo
2018: “Equity Financing: Contributions at Reduced Prices,” Revue de Droit Fiscal
2014: “Qualification of Taxable Entities and Treaty Protection,” the IFA Annual Conference, Mumbai
Events
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June 18, 2021
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October 29, 2018
A Roundtable Discussion on Significant Tax Developments in Europe