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Partners

Marc
  • Paris

Pelletier
  • Paris

Languages : English, French

Partner at Racine since 2022

Contact :

Tel : +33 (0)1 44 82 43 00

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Expertise

Career

Professor of Universities, University of Paris 8

Frenkel & Associés, Partner

Education

Public law aggregation, 2012

Doctorate in Public Law, University of Paris I, The standards of tax law, 2006 (Dalloz, NBT vol.78, 2008)

DESS Public Law Litigation

DEA Tax Law

Publications

Recent publications:

“ Non bis in idem et cumul des sanctions fiscales et pénales : épilogue provisoire ? ”, Dr. fisc., n° 20, 2022, act. 176.

“ Droit constitutionnel fiscal : chronique de l’année 2021 ”, Dr. fisc., n° 12, 2022, comm. 153

“ L’effet d’imprescriptibilité ” des articles L 23 C du LPF et 755 du CGI face à la liberté de circulation des capitaux”, Dr. fisc., n° 6, 2022, act. 52.

Team's
recongnitions

Rankings

  • International Tax Review - 2025: Highly regarded in « Tax controversy »
  • International Tax Review - 2025: General corporate tax / Real estate / Transactional tax / Private client / Tax controversy
  • Best Lawyers - 2025: Tax Law
  • Décideurs - 2024: Tax law – Tax : Litigation
  • Décideurs - 2024: Tax law – Major tax litigation
  • Legal 500 - 2024: Tax law
  • Magazine des Affaires - 2024: M&A : Structuring fiscal en LBO

Awards

  • 2023: Sommet du Droit

    Tax Litigation and Recovery Assistance

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