Quynh Nguyen-Scappaticci

Maïté Tsikis 

Senior Tax and Legal Manager / Indirect taxes, excise duties and regulations


Lawyer and Consulting

Emmanuel Cotessat

Avocat – Associé / Partner


Céline Cotessat

CFO – Finance – IT – HR


Géraldine Etienne
Mélanie Difli

Senior VAT Analyst – Indirect Tax Compliance

Aida Bagdzeviciene

Julie Terreau

 VAT Analyst – Indirect Tax Compliance

Emmanuel Cotessat Background

Work experience

  • 1991-1995     Price Waterhouse tax and legal, Paris
  • 1996-2000     Arthur Andersen International, Lyon
  • Since 2000    Founding partner of E. COTESSAT law firm


  • 1990 Master in tax law – University of Burgundy
  • Magister in business law, tax and accounting – University of Burgundy
  • Admitted in 1996 to the Bar of Paris and then to the Bar of Lyon


  • 1994 Lecturer in VAT in Master of management – University Paris Dauphine
  • 1995 Lecturer in tax at Institut d’Administration des Entreprises – University Paris Pantheon Sorbonne
  • Since 2001 Partner of the VAT Forum CV (based in Brussels) – VAT workshops
  • Speaks about VAT matters in various conferences
  • Founding member of the International VAT Expert Academy (based in Germany)

Professional bodies

  • APTE – French VAT practitioner’s association
  • International VAT Association (IVA) – Vice-President
  • IACF – French Institute of tax lawyers – Member of the VAT Committee

Institutional activity

  • Representative of the IVA to EU VAT FORUM of the EU Commission, rapporteur of the sub-groups Cross-Border Ruling and Double Taxation, former member of the sub-group e-commerce and fight against fraud
  • Deputy representative of the IVA to VAT EXPERT GROUP to the EU Commission