Quynh Nguyen-Scappaticci

Head of Tax, Energy and Indirect Taxes

Maïté Tsikis 

Director Tax and Legal Manager / Indirect taxes, customs and regulations

Alexandre Poleau 

Manager Indirect taxes

Lawyer and Consulting

Emmanuel Cotessat

Avocat – Partner


Céline Cotessat



Géraldine Etienne

Compliance Manager, Indirect Tax, international VAT coordination

Mélanie Difli

Compliance Manager, Energy and Indirect Taxes

Julie Terreau

Senior VAT Analyst, Indirect Tax Compliance

Nadiia Yavorovenko

VAT Analyst, Indirect Tax Compliance

Krystal Peillet

VAT Analyst, Indirect Tax Compliance
Administration / Back-office

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