Florence Martinet


Paris Bar



Florence MARTINET deals with all aspects of business law, in particular banking law and tax litigation, where she has acquired significant experience.

She previously practised for ten years at a law firm with the French Council of State and the Court of Cassation in taxation and is the author of various publications in this field.

  • Master of Studies in tax law, University of Paris I Panthéon Sorbonne
    Council of State and Court of Cassation, tax judges: a comparative study in three parts (60 pages):

  • General introduction and first part – European and constitutional taxation, or “the lasagna theory”: Droit fiscal no.42, 480;
  • Second part – Tax procedure, or the “theory of games”: Droit fiscal no.39, 435;
  • Third part – Civil and criminal taxation, or the fable of the oak and the reed: Droit fiscal no.40, 454