Thomas Louvel
Tax Attorney
Thomas joined the law firm CMS Francis Lefebvre since 2017. He advises both companies on tax matters, acquisitions, restructurings, and financing, as well as entrepreneurs, shareholders, executives, and investors on personal and estate tax issues. Thomas also assists companies and individuals with tax audits.
Cryptocurrency Taxation: When Transaction Frequency Outweighs Volume
In a recent ruling, the Lille Administrative Court held that three disposals spaced two years apart do not constitute a "habitual" cryptocurrency trading activity, despite the significant amounts involved. By Thomas Louvel, Attorney, CMS Francis Lefebvre.
March 26, 2026 at 09:53 am EDT
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