{"id":23961,"date":"2024-09-07T15:10:45","date_gmt":"2024-09-07T15:10:45","guid":{"rendered":"https:\/\/globalpacta.com\/avocats-fiscalistes\/"},"modified":"2025-10-06T15:37:14","modified_gmt":"2025-10-06T15:37:14","slug":"avocats-fiscalistes","status":"publish","type":"page","link":"https:\/\/globalpacta.com\/fr\/avocats-fiscalistes\/","title":{"rendered":"Avocats fiscalistes"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling fusion-equal-height-columns\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:0px;--awb-padding-bottom:0px;--awb-background-color:#f6f5f6;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-padding-top:20px;--awb-bg-size:cover;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-1\"><h2 style=\"text-align: center;\"><em><span style=\"color: #808080;\">Cabinet d&rsquo;avocats sp\u00e9cialis\u00e9 en droit fiscal. <\/span><\/em><\/h2>\n<\/div><div class=\"fusion-text fusion-text-2\" style=\"--awb-font-size:18px;--awb-line-height:21px;\"><p class=\"p1\" style=\"text-align: center;\"><i> L&rsquo;exp\u00e9rience et la rigueur du d\u00e9partement fiscal de globalpacta garantissent, tant aux entreprises qu&rsquo;aux particuliers, un conseil optimal en mati\u00e8re de fiscalit\u00e9 nationale et internationale. <\/i><\/p>\n<\/div><div class=\"fusion-text fusion-text-3\"><h2 style=\"text-align: center;\"><em><span style=\"color: #808080;\"> Nos services en tant qu&rsquo;avocats fiscalistes <\/span><\/em><\/h2>\n<\/div><div class=\"fusion-text fusion-text-4\" style=\"--awb-font-size:18px;--awb-line-height:21px;\"><p class=\"p1\" style=\"text-align: center;\"><i> Plus pr\u00e9cis\u00e9ment, nous pouvons vous aider dans les cas suivants : <\/i><\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 hundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:30px;--awb-padding-right:0px;--awb-padding-bottom:30px;--awb-padding-left:0px;--awb-background-color:#ffffff;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_4 1_4 fusion-one-fourth fusion-column-first\" style=\"--awb-padding-top:20px;--awb-padding-right:20px;--awb-padding-bottom:20px;--awb-padding-left:20px;--awb-bg-size:cover;width:22%; margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-column-content-centered\"><div class=\"fusion-column-content\"><div class=\"fusion-fa-align-center\"><i class=\"fb-icon-element-1 fb-icon-element fontawesome-icon fa fa-check-circle circle-no\" style=\"--awb-font-size:35px;\"><\/i><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator\" style=\"margin-left: auto;margin-right: auto;margin-top:10px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:#e0dede;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-text fusion-text-5\" style=\"--awb-font-size:18px;--awb-line-height:21px;--awb-text-font-family:&quot;Open Sans&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><h3 style=\"text-align: center; font-weight: 400;\">Fiscalit\u00e9 g\u00e9n\u00e9rale. Nous collaborons \u00e0 la conception de la politique fiscale des groupes et des entreprises. Nous donnons \u00e9galement des conseils en mati\u00e8re de bonne gouvernance d&rsquo;entreprise et de code de bonnes pratiques fiscales.<\/h3>\n<\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_4 1_4 fusion-one-fourth\" style=\"--awb-padding-top:20px;--awb-padding-right:20px;--awb-padding-bottom:20px;--awb-padding-left:20px;--awb-bg-size:cover;width:22%; margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-column-content-centered\"><div class=\"fusion-column-content\"><div class=\"fusion-fa-align-center\"><i class=\"fb-icon-element-2 fb-icon-element fontawesome-icon fa fa-check-circle circle-no\" style=\"--awb-font-size:35px;\"><\/i><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator\" style=\"margin-left: auto;margin-right: auto;margin-top:10px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:#e0dede;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-text fusion-text-6\" style=\"--awb-font-size:14px;--awb-line-height:21px;--awb-text-font-family:&quot;Open Sans&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><h3 style=\"text-align: center; font-weight: 400;\">Fiscalit\u00e9 internationale. Nous conseillons nos clients sur la fiscalit\u00e9 des op\u00e9rations et des investissements internationaux, tant \u00e0 l&rsquo;int\u00e9rieur qu&rsquo;\u00e0 l&rsquo;ext\u00e9rieur de l&rsquo;UE.<\/h3>\n<\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion_builder_column_1_4 1_4 fusion-one-fourth\" style=\"--awb-padding-top:20px;--awb-padding-right:20px;--awb-padding-bottom:20px;--awb-padding-left:20px;--awb-bg-size:cover;width:22%; margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-column-content-centered\"><div class=\"fusion-column-content\"><div class=\"fusion-fa-align-center\"><i class=\"fb-icon-element-3 fb-icon-element fontawesome-icon fa fa-check-circle circle-no\" style=\"--awb-font-size:35px;\"><\/i><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator\" style=\"margin-left: auto;margin-right: auto;margin-top:10px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:#e0dede;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-text fusion-text-7\" style=\"--awb-font-size:14px;--awb-line-height:21px;--awb-text-font-family:&quot;Open Sans&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><h3 style=\"text-align: center; font-weight: 400;\">Prix de transfert. Nous offrons une assistance dans les proc\u00e9dures amiables li\u00e9es aux ajustements de transfert et n\u00e9gocions \u00e9galement avec les autorit\u00e9s fiscales sur les accords pr\u00e9alables en mati\u00e8re de prix de transfert (APP).<\/h3>\n<\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-4 fusion_builder_column_1_4 1_4 fusion-one-fourth fusion-column-last\" style=\"--awb-padding-top:20px;--awb-padding-right:20px;--awb-padding-bottom:20px;--awb-padding-left:20px;--awb-bg-size:cover;width:22%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-column-content-centered\"><div class=\"fusion-column-content\"><div class=\"fusion-fa-align-center\"><i class=\"fb-icon-element-4 fb-icon-element fontawesome-icon fa fa-check-circle circle-no\" style=\"--awb-font-size:35px;\"><\/i><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator\" style=\"margin-left: auto;margin-right: auto;margin-top:10px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:#e0dede;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-text fusion-text-8\" style=\"--awb-font-size:14px;--awb-line-height:21px;--awb-text-font-family:&quot;Open Sans&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><h3 style=\"text-align: center; font-weight: 400;\">D\u00e9termination et int\u00e9gration de la succession.<\/h3>\n<\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-5 fusion_builder_column_1_4 1_4 fusion-one-fourth fusion-column-first\" style=\"--awb-padding-top:20px;--awb-padding-right:20px;--awb-padding-bottom:20px;--awb-padding-left:20px;--awb-bg-size:cover;width:22%; margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-column-content-centered\"><div class=\"fusion-column-content\"><div class=\"fusion-fa-align-center\"><i class=\"fb-icon-element-5 fb-icon-element fontawesome-icon fa fa-check-circle circle-no\" style=\"--awb-font-size:35px;\"><\/i><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator\" style=\"margin-left: auto;margin-right: auto;margin-top:10px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:#e0dede;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-text fusion-text-9\" style=\"--awb-font-size:14px;--awb-line-height:21px;--awb-text-font-family:&quot;Open Sans&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><h3 style=\"text-align: center; font-weight: 400;\">Contentieux fiscal. Nous conseillons sur les proc\u00e9dures de gestion, de recouvrement, de sanction et de contr\u00f4le fiscal. Nous introduisons des r\u00e9clamations devant les organes administratifs ou contentieux et les tribunaux.<\/h3>\n<\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-6 fusion_builder_column_1_4 1_4 fusion-one-fourth\" style=\"--awb-padding-top:20px;--awb-padding-right:20px;--awb-padding-bottom:20px;--awb-padding-left:20px;--awb-bg-size:cover;width:22%; margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-column-content-centered\"><div class=\"fusion-column-content\"><div class=\"fusion-fa-align-center\"><i class=\"fb-icon-element-6 fb-icon-element fontawesome-icon fa fa-check-circle circle-no\" style=\"--awb-font-size:35px;\"><\/i><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator\" style=\"margin-left: auto;margin-right: auto;margin-top:10px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:#e0dede;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-text fusion-text-10\" style=\"--awb-font-size:14px;--awb-line-height:21px;--awb-text-font-family:&quot;Open Sans&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><h3 style=\"text-align: center; font-weight: 400;\">Imp\u00f4ts indirects (TVA et douanes). Nous assistons aux contr\u00f4les.<\/h3>\n<\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-7 fusion_builder_column_1_4 1_4 fusion-one-fourth\" style=\"--awb-padding-top:20px;--awb-padding-right:20px;--awb-padding-bottom:20px;--awb-padding-left:20px;--awb-bg-size:cover;width:22%; margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-column-content-centered\"><div class=\"fusion-column-content\"><div class=\"fusion-fa-align-center\"><i class=\"fb-icon-element-7 fb-icon-element fontawesome-icon fa fa-check-circle circle-no\" style=\"--awb-font-size:35px;\"><\/i><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator\" style=\"margin-left: auto;margin-right: auto;margin-top:10px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:#e0dede;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-text fusion-text-11\" style=\"--awb-font-size:14px;--awb-line-height:21px;--awb-text-font-family:&quot;Open Sans&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><h3 style=\"text-align: center; font-weight: 400;\">Contentieux dans les proc\u00e9dures contentieuses-administratives en mati\u00e8re de droit fiscal.<\/h3>\n<\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-8 fusion_builder_column_1_4 1_4 fusion-one-fourth fusion-column-last\" style=\"--awb-padding-top:20px;--awb-padding-right:20px;--awb-padding-bottom:20px;--awb-padding-left:20px;--awb-bg-size:cover;width:22%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-column-content-centered\"><div class=\"fusion-column-content\"><div class=\"fusion-fa-align-center\"><i class=\"fb-icon-element-8 fb-icon-element fontawesome-icon fa fa-check-circle circle-no\" style=\"--awb-font-size:35px;\"><\/i><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator\" style=\"margin-left: auto;margin-right: auto;margin-top:10px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:#e0dede;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-text fusion-text-12\" style=\"--awb-font-size:14px;--awb-line-height:21px;--awb-text-font-family:&quot;Open Sans&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><h3 style=\"text-align: center; font-weight: 400;\">Gestion et assistance dans les proc\u00e9dures administratives et \u00e9conomico-administratives.<\/h3>\n<\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-3 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling fusion-equal-height-columns\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:0px;--awb-padding-right:0px;--awb-padding-bottom:0px;--awb-padding-left:0px;--awb-margin-top:50px;--awb-margin-bottom:50px;--awb-background-color:#f6f5f6;--awb-flex-wrap:wrap;\" id=\"contacto\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-9 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-13\"><h2 style=\"text-align: center;\"><em><span style=\"color: #808080;\"> Conseil juridique en fiscalit\u00e9 internationale <\/span><\/em><\/h2>\n<\/div><div class=\"fusion-text fusion-text-14\" style=\"--awb-font-size:18px;--awb-line-height:21px;\"><p class=\"p1\" style=\"text-align: center;\">La fiscalit\u00e9 internationale n\u00e9cessite une connaissance approfondie des r\u00e9glementations et conventions internationales ; l&rsquo;optimiser est la cl\u00e9.<\/p>\n<\/div><div class=\"fusion-text fusion-text-15\"><h2 style=\"text-align: center;\"><em><span style=\"color: #808080;\">Vous souhaitez que nous \u00e9tudiions votre situation ? Contactez-nous, nous pouvons vous aider <\/span><\/em><\/h2>\n<\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-0 fusion_builder_column_inner_1_3 1_3 fusion-one-third fusion-column-first\" style=\"--awb-bg-size:cover;width:33.333333333333%;width:calc(33.333333333333% - ( ( 4% + 4% ) * 0.33333333333333 ) );margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-column-wrapper-legacy\"><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-1 fusion_builder_column_inner_1_3 1_3 fusion-one-third\" style=\"--awb-bg-size:cover;width:33.333333333333%;width:calc(33.333333333333% - ( ( 4% + 4% ) * 0.33333333333333 ) );margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-column-wrapper-legacy\">\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f22919-o1\" lang=\"fr-FR\" dir=\"ltr\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/fr\/wp-json\/wp\/v2\/pages\/23961#wpcf7-f22919-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Formulaire de contact\" novalidate=\"novalidate\" data-status=\"init\">\n<div style=\"display: none;\">\n<input type=\"hidden\" name=\"_wpcf7\" value=\"22919\" \/>\n<input type=\"hidden\" name=\"_wpcf7_version\" value=\"5.9.8\" \/>\n<input type=\"hidden\" name=\"_wpcf7_locale\" value=\"fr_FR\" \/>\n<input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f22919-o1\" \/>\n<input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/>\n<input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/>\n<input type=\"hidden\" name=\"_wpcf7_recaptcha_response\" value=\"\" \/>\n<\/div>\n<p><label> Nom (obligatoire)<br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"your-name\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"your-name\" \/><\/span> <\/label>\n<\/p>\n<p><label> Email (requis)<br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"your-email\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-email wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-email\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"email\" name=\"your-email\" \/><\/span> <\/label>\n<\/p>\n<p><label> Num\u00e9ro de t\u00e9l\u00e9phone (requis)<br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"your-subject\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"your-subject\" \/><\/span> <\/label>\n<\/p>\n<p><label> Message<br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"your-message\"><textarea cols=\"40\" rows=\"10\" maxlength=\"2000\" class=\"wpcf7-form-control wpcf7-textarea\" aria-invalid=\"false\" name=\"your-message\"><\/textarea><\/span> <\/label>\n<\/p>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"acceptance-184\"><span class=\"wpcf7-form-control wpcf7-acceptance\"><span class=\"wpcf7-list-item\"><label><input type=\"checkbox\" name=\"acceptance-184\" value=\"1\" aria-invalid=\"false\" \/><span class=\"wpcf7-list-item-label\">*J'ai lu et accept\u00e9 la <a href=\"https:\/\/globalpacta.com\/polprivacidad\">politique de confidentialit\u00e9<\/a><\/span><\/label><\/span><\/span><\/span>\n<\/p>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"acceptance-185\"><span class=\"wpcf7-form-control wpcf7-acceptance optional\"><span class=\"wpcf7-list-item\"><label><input type=\"checkbox\" name=\"acceptance-185\" value=\"1\" aria-invalid=\"false\" \/><span class=\"wpcf7-list-item-label\">Oui, je souhaite \u00e9galement m'abonner \u00e0 la newsletter mensuelle<\/span><\/label><\/span><\/span><\/span>\n<\/p>\n<p><input class=\"wpcf7-form-control wpcf7-submit has-spinner\" type=\"submit\" value=\"Enviar\" \/>\n<\/p><div class=\"fusion-alert alert custom alert-custom fusion-alert-center wpcf7-response-output fusion-alert-capitalize awb-alert-native-link-color alert-dismissable awb-alert-close-boxed\" style=\"--awb-border-top-left-radius:0px;--awb-border-top-right-radius:0px;--awb-border-bottom-left-radius:0px;--awb-border-bottom-right-radius:0px;\" role=\"alert\"><div class=\"fusion-alert-content-wrapper\"><span class=\"fusion-alert-content\"><\/span><\/div><button type=\"button\" class=\"close toggle-alert\" data-dismiss=\"alert\" aria-label=\"Close\">&times;<\/button><\/div>\n<\/form>\n<\/div>\n<div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-2 fusion_builder_column_inner_1_3 1_3 fusion-one-third fusion-column-last\" style=\"--awb-bg-size:cover;width:33.333333333333%;width:calc(33.333333333333% - ( ( 4% + 4% ) * 0.33333333333333 ) );\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-column-wrapper-legacy\"><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-4 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling fusion-equal-height-columns\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:0px;--awb-padding-bottom:0px;--awb-margin-top:2%;--awb-margin-bottom:2%;--awb-background-color:#f6f5f6;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-10 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-16\"><h2 style=\"text-align: center;\"><em><span style=\"color: #808080;\"> Notre \u00e9quipe d&rsquo;avocats sp\u00e9cialis\u00e9s en droit fiscal. <\/span><\/em><\/h2>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><div id=\"\u00e9quipe\" class=\"fusion-container-anchor\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-5 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling fusion-equal-height-columns\" style=\"--awb-background-position:left top;--awb-border-sizes-top:0px;--awb-border-sizes-bottom:0px;--awb-border-sizes-left:0px;--awb-border-sizes-right:0px;--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:20px;--awb-padding-bottom:20px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-11 fusion_builder_column_1_4 1_4 fusion-one-fourth fusion-column-first rounded-border\" style=\"--awb-padding-top:20px;--awb-padding-right:20px;--awb-padding-bottom:20px;--awb-padding-left:20px;--awb-bg-color:#ffffff;--awb-bg-color-hover:#ffffff;--awb-bg-size:cover;--awb-border-color:#e2e2e2;--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;width:22%; margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-image-element in-legacy-container\" style=\"--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-zoomin\"><a class=\"fusion-no-lightbox\" href=\"https:\/\/globalpacta.com\/fr\/equipo-2\/roberto-martinez\/\" target=\"_self\" aria-label=\"Roberto-Martinez\"><img decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/globalpacta.com\/wp-content\/uploads\/2016\/09\/Roberto-Martinez-300x300.jpeg\" alt class=\"img-responsive wp-image-5172\" srcset=\"https:\/\/globalpacta.com\/wp-content\/uploads\/2016\/09\/Roberto-Martinez-200x200.jpeg 200w, https:\/\/globalpacta.com\/wp-content\/uploads\/2016\/09\/Roberto-Martinez-400x400.jpeg 400w, https:\/\/globalpacta.com\/wp-content\/uploads\/2016\/09\/Roberto-Martinez.jpeg 427w\" sizes=\"(max-width: 800px) 100vw, 400px\" \/><\/a><\/span><\/div><div class=\"fusion-text fusion-text-17\"><h4>ROBERTO MART\u00cdNEZ<\/h4>\n<\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"margin-left: auto;margin-right: auto;margin-top:-30px;width:100%;\"><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-text fusion-text-18\"><h5><span style=\"color: #004a97;\">Avocat<\/span><\/h5>\n<\/div><div class=\"fusion-social-links fusion-social-links-1\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-box-border-top:0px;--awb-box-border-right:0px;--awb-box-border-bottom:0px;--awb-box-border-left:0px;--awb-icon-colors-hover:var(--awb-color4);--awb-box-colors-hover:var(--awb-color1);--awb-box-border-color:var(--awb-color3);--awb-box-border-color-hover:var(--awb-color4);\"><div class=\"fusion-social-networks boxed-icons color-type-custom\"><div class=\"fusion-social-networks-wrapper\"><a class=\"fusion-social-network-icon fusion-tooltip fusion-mail awb-icon-mail\" style=\"color:#ffffff;font-size:14px;width:14px;background-color:#004a97;border-color:#004a97;border-radius:4px;\" data-placement=\"top\" data-title=\"Email\" data-toggle=\"tooltip\" title=\"Email\" aria-label=\"mail\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"mailto:&#114;o&#098;&#101;&#114;t&#111;m&#097;&#114;ti&#110;&#101;z&#064;&#103;&#108;&#111;b&#097;lpa&#099;t&#097;.&#099;om\"><\/a><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-12 fusion_builder_column_1_4 1_4 fusion-one-fourth rounded-border\" style=\"--awb-padding-top:20px;--awb-padding-right:20px;--awb-padding-bottom:20px;--awb-padding-left:20px;--awb-bg-color:#ffffff;--awb-bg-color-hover:#ffffff;--awb-bg-size:cover;--awb-border-color:#e2e2e2;--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;width:22%; margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-image-element in-legacy-container\" style=\"--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-2 hover-type-zoomin\"><a class=\"fusion-no-lightbox\" href=\"https:\/\/globalpacta.com\/fr\/equipo-2\/nicolas-clanche\/\" target=\"_self\" aria-label=\"Nicolas-Clanch\u00e9-e1481647535883\"><img decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/globalpacta.com\/wp-content\/uploads\/2020\/04\/Nicolas-Clanch\u00e9-e1481647535883-300x300.jpeg\" alt class=\"img-responsive wp-image-15475\" srcset=\"https:\/\/globalpacta.com\/wp-content\/uploads\/2020\/04\/Nicolas-Clanch\u00e9-e1481647535883-200x200.jpeg 200w, https:\/\/globalpacta.com\/wp-content\/uploads\/2020\/04\/Nicolas-Clanch\u00e9-e1481647535883-400x400.jpeg 400w, https:\/\/globalpacta.com\/wp-content\/uploads\/2020\/04\/Nicolas-Clanch\u00e9-e1481647535883.jpeg 427w\" sizes=\"(max-width: 800px) 100vw, 400px\" \/><\/a><\/span><\/div><div class=\"fusion-text fusion-text-19\"><h4>NICOL\u00c1S CLANCH\u00c9<\/h4>\n<\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"margin-left: auto;margin-right: auto;margin-top:-30px;width:100%;\"><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-text fusion-text-20\"><h5><span style=\"color: #004a97;\">Avocat<\/span><\/h5>\n<\/div><div class=\"fusion-social-links fusion-social-links-2\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-box-border-top:0px;--awb-box-border-right:0px;--awb-box-border-bottom:0px;--awb-box-border-left:0px;--awb-icon-colors-hover:var(--awb-color4);--awb-box-colors-hover:var(--awb-color1);--awb-box-border-color:var(--awb-color3);--awb-box-border-color-hover:var(--awb-color4);\"><div class=\"fusion-social-networks boxed-icons color-type-custom\"><div class=\"fusion-social-networks-wrapper\"><a class=\"fusion-social-network-icon fusion-tooltip fusion-mail awb-icon-mail\" style=\"color:#ffffff;font-size:14px;width:14px;background-color:#004a97;border-color:#004a97;border-radius:4px;\" data-placement=\"top\" data-title=\"Email\" data-toggle=\"tooltip\" title=\"Email\" aria-label=\"mail\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"mailto:&#110;i&#099;&#111;la&#115;cl&#097;&#110;&#099;&#104;&#101;&#064;&#103;loba&#108;p&#097;&#099;&#116;&#097;&#046;c&#111;&#109;&#063;&#099;c=in&#102;o&#064;&#103;&#108;&#111;&#098;alpa&#099;&#116;a&#046;&#099;o&#109;\"><\/a><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-13 fusion_builder_column_1_4 1_4 fusion-one-fourth rounded-border\" style=\"--awb-padding-top:20px;--awb-padding-right:20px;--awb-padding-bottom:20px;--awb-padding-left:20px;--awb-bg-color:#ffffff;--awb-bg-color-hover:#ffffff;--awb-bg-size:cover;--awb-border-color:#e2e2e2;--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;width:22%; margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-image-element in-legacy-container\" style=\"--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-3 hover-type-zoomin\"><a class=\"fusion-no-lightbox\" href=\"https:\/\/globalpacta.com\/fr\/equipo-2\/carlos-martinez\/\" target=\"_self\" aria-label=\"Carlos-Martinez\"><img decoding=\"async\" width=\"427\" height=\"427\" src=\"https:\/\/globalpacta.com\/wp-content\/uploads\/2015\/02\/Carlos-Marti\u0301nez-e1481647434612.jpeg\" alt class=\"img-responsive wp-image-21105\"\/><\/a><\/span><\/div><div class=\"fusion-text fusion-text-21\"><h4>CARLOS MART\u00cdNEZ<\/h4>\n<\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"margin-left: auto;margin-right: auto;margin-top:-30px;width:100%;\"><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-text fusion-text-22\"><h5><span style=\"color: #004a97;\">Fiscaliste<\/span><\/h5>\n<\/div><div class=\"fusion-social-links fusion-social-links-3\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-box-border-top:0px;--awb-box-border-right:0px;--awb-box-border-bottom:0px;--awb-box-border-left:0px;--awb-icon-colors-hover:var(--awb-color4);--awb-box-colors-hover:var(--awb-color1);--awb-box-border-color:var(--awb-color3);--awb-box-border-color-hover:var(--awb-color4);\"><div class=\"fusion-social-networks boxed-icons color-type-custom\"><div class=\"fusion-social-networks-wrapper\"><a class=\"fusion-social-network-icon fusion-tooltip fusion-mail awb-icon-mail\" style=\"color:#ffffff;font-size:14px;width:14px;background-color:#004a97;border-color:#004a97;border-radius:4px;\" data-placement=\"top\" data-title=\"Email\" data-toggle=\"tooltip\" title=\"Email\" aria-label=\"mail\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"mailto:fi&#115;&#099;a&#108;&#099;&#097;&#114;los&#064;&#097;m&#098;&#112;&#097;&#099;&#116;a&#046;&#101;s?&#099;c=&#105;&#110;fo&#064;&#103;l&#111;&#098;&#097;l&#112;a&#099;&#116;a&#046;c&#111;m\"><\/a><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-14 fusion_builder_column_1_4 1_4 fusion-one-fourth fusion-column-last rounded-border\" style=\"--awb-padding-top:20px;--awb-padding-right:20px;--awb-padding-bottom:20px;--awb-padding-left:20px;--awb-bg-color:#ffffff;--awb-bg-color-hover:#ffffff;--awb-bg-size:cover;--awb-border-color:#e2e2e2;--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;width:22%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-image-element in-legacy-container\" style=\"--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-4 hover-type-zoomin\"><a class=\"fusion-no-lightbox\" href=\"https:\/\/globalpacta.com\/fr\/equipo-2\/montse-alicarte\/\" target=\"_self\" aria-label=\"Montse Alicarte\"><img decoding=\"async\" width=\"427\" height=\"427\" src=\"https:\/\/globalpacta.com\/wp-content\/uploads\/2015\/02\/Montse-Alicarte-e1481647415827.jpeg\" alt class=\"img-responsive wp-image-21071\" srcset=\"https:\/\/globalpacta.com\/wp-content\/uploads\/2015\/02\/Montse-Alicarte-e1481647415827-200x200.jpeg 200w, https:\/\/globalpacta.com\/wp-content\/uploads\/2015\/02\/Montse-Alicarte-e1481647415827-400x400.jpeg 400w, https:\/\/globalpacta.com\/wp-content\/uploads\/2015\/02\/Montse-Alicarte-e1481647415827.jpeg 427w\" sizes=\"(max-width: 800px) 100vw, 427px\" \/><\/a><\/span><\/div><div class=\"fusion-text fusion-text-23\"><h4>MONTSE ALICARTE<\/h4>\n<\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"margin-left: auto;margin-right: auto;margin-top:-30px;width:100%;\"><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-text fusion-text-24\"><h5><span style=\"color: #004a97;\">Fiscal-contable<\/span><\/h5>\n<\/div><div class=\"fusion-social-links fusion-social-links-4\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-box-border-top:0px;--awb-box-border-right:0px;--awb-box-border-bottom:0px;--awb-box-border-left:0px;--awb-icon-colors-hover:var(--awb-color4);--awb-box-colors-hover:var(--awb-color1);--awb-box-border-color:var(--awb-color3);--awb-box-border-color-hover:var(--awb-color4);\"><div class=\"fusion-social-networks boxed-icons color-type-custom\"><div class=\"fusion-social-networks-wrapper\"><a class=\"fusion-social-network-icon fusion-tooltip fusion-mail awb-icon-mail\" style=\"color:#ffffff;font-size:14px;width:14px;background-color:#004a97;border-color:#004a97;border-radius:4px;\" data-placement=\"top\" data-title=\"Email\" data-toggle=\"tooltip\" title=\"Email\" aria-label=\"mail\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"mailto:&#109;a&#108;&#105;ca&#114;te&#064;&#097;&#109;bp&#097;ct&#097;&#046;e&#115;&#063;c&#099;=&#105;&#110;&#102;o&#064;gl&#111;&#098;&#097;l&#112;&#097;c&#116;&#097;.co&#109;\"><\/a><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-15 fusion_builder_column_1_4 1_4 fusion-one-fourth fusion-column-first rounded-border\" style=\"--awb-padding-top:20px;--awb-padding-right:20px;--awb-padding-bottom:20px;--awb-padding-left:20px;--awb-bg-color:#ffffff;--awb-bg-color-hover:#ffffff;--awb-bg-size:cover;--awb-border-color:#e2e2e2;--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;width:22%; margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-image-element in-legacy-container\" style=\"--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-5 hover-type-zoomin\"><a class=\"fusion-no-lightbox\" href=\"https:\/\/globalpacta.com\/fr\/equipo-2\/terenciano-alvarez\/\" target=\"_self\" aria-label=\"fotoTerenciano\"><img decoding=\"async\" width=\"2254\" height=\"2258\" src=\"https:\/\/globalpacta.com\/wp-content\/uploads\/2024\/05\/fotoTerenciano-e1726947143199.jpg\" alt class=\"img-responsive wp-image-22828\" srcset=\"https:\/\/globalpacta.com\/wp-content\/uploads\/2024\/05\/fotoTerenciano-e1726947143199-200x200.jpg 200w, https:\/\/globalpacta.com\/wp-content\/uploads\/2024\/05\/fotoTerenciano-e1726947143199-400x401.jpg 400w, https:\/\/globalpacta.com\/wp-content\/uploads\/2024\/05\/fotoTerenciano-e1726947143199-600x601.jpg 600w, https:\/\/globalpacta.com\/wp-content\/uploads\/2024\/05\/fotoTerenciano-e1726947143199-800x801.jpg 800w, https:\/\/globalpacta.com\/wp-content\/uploads\/2024\/05\/fotoTerenciano-e1726947143199-1200x1202.jpg 1200w, https:\/\/globalpacta.com\/wp-content\/uploads\/2024\/05\/fotoTerenciano-e1726947143199.jpg 2254w\" sizes=\"(max-width: 800px) 100vw, 400px\" \/><\/a><\/span><\/div><div class=\"fusion-text fusion-text-25\"><h4>TERENCIANO ALVAREZ<\/h4>\n<\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"margin-left: auto;margin-right: auto;margin-top:-30px;width:100%;\"><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-text fusion-text-26\"><h5><span style=\"color: #004a97;\">Avocat<\/span><\/h5>\n<\/div><div class=\"fusion-social-links fusion-social-links-5\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-box-border-top:0px;--awb-box-border-right:0px;--awb-box-border-bottom:0px;--awb-box-border-left:0px;--awb-icon-colors-hover:var(--awb-color4);--awb-box-colors-hover:var(--awb-color1);--awb-box-border-color:var(--awb-color3);--awb-box-border-color-hover:var(--awb-color4);\"><div class=\"fusion-social-networks boxed-icons color-type-custom\"><div class=\"fusion-social-networks-wrapper\"><a class=\"fusion-social-network-icon fusion-tooltip fusion-mail awb-icon-mail\" style=\"color:#ffffff;font-size:14px;width:14px;background-color:#004a97;border-color:#004a97;border-radius:4px;\" data-placement=\"top\" data-title=\"Email\" data-toggle=\"tooltip\" title=\"Email\" aria-label=\"mail\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"mailto:te&#114;&#101;&#110;&#099;i&#097;&#110;o&#064;&#103;&#108;&#111;&#098;&#097;&#108;pac&#116;a&#046;com&#063;&#099;c=i&#110;&#102;&#111;&#064;&#103;lob&#097;&#108;pa&#099;ta&#046;&#099;o&#109;\"><\/a><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-16 fusion_builder_column_1_4 1_4 fusion-one-fourth rounded-border\" style=\"--awb-padding-top:20px;--awb-padding-right:20px;--awb-padding-bottom:20px;--awb-padding-left:20px;--awb-bg-color:#ffffff;--awb-bg-color-hover:#ffffff;--awb-bg-size:cover;--awb-border-color:#e2e2e2;--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;width:22%; margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-image-element in-legacy-container\" style=\"--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-6 hover-type-zoomin\"><a class=\"fusion-no-lightbox\" href=\"https:\/\/globalpacta.com\/fr\/?page_id=22296\" target=\"_self\" aria-label=\"image003 (1)\"><img decoding=\"async\" width=\"1731\" height=\"2048\" src=\"https:\/\/globalpacta.com\/wp-content\/uploads\/2024\/05\/image003-1-e1714645265337.jpg\" alt class=\"img-responsive wp-image-22398\"\/><\/a><\/span><\/div><div class=\"fusion-text fusion-text-27\"><h4>JOAQU\u00cdN GONZ\u00c1LEZ<\/h4>\n<\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"margin-left: auto;margin-right: auto;margin-top:-30px;width:100%;\"><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-text fusion-text-28\"><h5><span style=\"color: #004a97;\">Avocat<\/span><\/h5>\n<\/div><div class=\"fusion-social-links fusion-social-links-6\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-box-border-top:0px;--awb-box-border-right:0px;--awb-box-border-bottom:0px;--awb-box-border-left:0px;--awb-icon-colors-hover:var(--awb-color4);--awb-box-colors-hover:var(--awb-color1);--awb-box-border-color:var(--awb-color3);--awb-box-border-color-hover:var(--awb-color4);\"><div class=\"fusion-social-networks boxed-icons color-type-custom\"><div class=\"fusion-social-networks-wrapper\"><a class=\"fusion-social-network-icon fusion-tooltip fusion-mail awb-icon-mail\" style=\"color:#ffffff;font-size:14px;width:14px;background-color:#004a97;border-color:#004a97;border-radius:4px;\" data-placement=\"top\" data-title=\"Email\" data-toggle=\"tooltip\" title=\"Email\" aria-label=\"mail\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"mailto:joaquing&#111;n&#122;&#097;lez&#064;glo&#098;&#097;l&#112;ac&#116;a.com&#063;&#099;c=i&#110;&#102;o&#064;&#103;loba&#108;pac&#116;&#097;.&#099;om\"><\/a><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-6 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling fusion-equal-height-columns\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:0px;--awb-padding-bottom:0px;--awb-margin-top:2%;--awb-margin-bottom:2%;--awb-background-color:#f6f5f6;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-17 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-29\"><h2 style=\"text-align: center;\"><em><span style=\"color: #808080;\"> Cabinets d&rsquo;avocats o\u00f9 nous proposons nos services en droit fiscal. <\/span><\/em><\/h2>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-7 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling fusion-equal-height-columns\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:0px;--awb-padding-bottom:0px;--awb-margin-top:2%;--awb-margin-bottom:2%;--awb-background-color:#f6f5f6;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-18 fusion_builder_column_1_4 1_4 fusion-one-fourth fusion-column-first\" style=\"--awb-bg-size:cover;width:22%; margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-30\"><div class=\"map-responsive\"><iframe style=\"border: 0;\" src=\"https:\/\/www.google.com\/maps\/embed?pb=!1m18!1m12!1m3!1d2992.888811722935!2d2.14208795170939!3d41.39822097916137!2m3!1f0!2f0!3f0!3m2!1i1024!2i768!4f13.1!3m3!1m2!1s0x12a498759a85b93d%3A0x562c8874ba6c4feb!2sGlobalpacta!5e0!3m2!1ses!2ses!4v1580985579939!5m2!1ses!2ses\" width=\"300\" height=\"300\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/div>\n<\/div><div class=\"fusion-text fusion-text-31\"><h2 style=\"text-align: center;\"><a href=\"https:\/\/globalpacta.com\/bufete-de-abogados-barcelona\/\">Avocats \u00e0 Barcelone<\/a><\/h2>\n<\/div><div class=\"fusion-text fusion-text-32\"><p style=\"text-align: center;\"><a href=\"https:\/\/goo.gl\/maps\/12CQ3SrYs4eji54P8\" target=\"_blank\" rel=\"noopener nofollow\">Muntaner 340, pral -08021- Barcelone<\/a><\/p>\n<\/div><div class=\"fusion-text fusion-text-33\"><p style=\"text-align: center;\"><a href=\"tel:933637910\">Tel.: +34 933 637 910<\/a><\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-19 fusion_builder_column_1_4 1_4 fusion-one-fourth\" style=\"--awb-bg-size:cover;width:22%; margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-34\"><div class=\"map-responsive\"><iframe style=\"border: 0;\" src=\"https:\/\/www.google.com\/maps\/embed?pb=!1m18!1m12!1m3!1d2992.888811722935!2d2.14208795170939!3d41.39822097916137!2m3!1f0!2f0!3f0!3m2!1i1024!2i768!4f13.1!3m3!1m2!1s0x12a498759a85b93d%3A0x562c8874ba6c4feb!2sGlobalpacta!5e0!3m2!1ses!2ses!4v1580985579939!5m2!1ses!2ses\" width=\"300\" height=\"300\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/div>\n<\/div><div class=\"fusion-text fusion-text-35\"><h2 style=\"text-align: center;\"><a href=\"https:\/\/globalpacta.com\/abogados-madrid\/\">Avocats \u00e0 Madrid<\/a><\/h2>\n<\/div><div class=\"fusion-text fusion-text-36\"><p style=\"text-align: center;\"><a href=\"https:\/\/goo.gl\/maps\/zDUCoFamegzTJDtD8\" target=\"_blank\" rel=\"noopener nofollow\">c\/ Vel\u00e1zquez, 10, 1\u00aa planta. 28001 Madrid <\/a><\/p>\n<\/div><div class=\"fusion-text fusion-text-37\"><p style=\"text-align: center;\"><a href=\"tel:910228433\">Tel.:+34 910 228 433<\/a><\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-20 fusion_builder_column_1_4 1_4 fusion-one-fourth\" style=\"--awb-bg-size:cover;width:22%; margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-38\"><div class=\"map-responsive\"><iframe style=\"border: 0;\" src=\"https:\/\/www.google.com\/maps\/embed?pb=!1m18!1m12!1m3!1d2992.888811722935!2d2.14208795170939!3d41.39822097916137!2m3!1f0!2f0!3f0!3m2!1i1024!2i768!4f13.1!3m3!1m2!1s0x12a498759a85b93d%3A0x562c8874ba6c4feb!2sGlobalpacta!5e0!3m2!1ses!2ses!4v1580985579939!5m2!1ses!2ses\" width=\"300\" height=\"300\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/div>\n<\/div><div class=\"fusion-text fusion-text-39\"><h2 style=\"text-align: center;\"><a href=\"https:\/\/globalpacta.com\/abogados-zaragoza\/\">Avocats \u00e0 Saragosse<\/a><\/h2>\n<\/div><div class=\"fusion-text fusion-text-40\"><p style=\"text-align: center;\"><a href=\"https:\/\/maps.app.goo.gl\/LxxiLVjvc1tTWtkX8\" rel=\"nofollow noopener\" target=\"_blank\">Paseo Pamplona, 23, pral. dcha., 50004 Zaragoza<\/a><\/p>\n<\/div><div class=\"fusion-text fusion-text-41\"><p style=\"text-align: center;\"><a href=\"tel:876660559\">Tel.:+34 876 660 559<\/a><\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-21 fusion_builder_column_1_4 1_4 fusion-one-fourth fusion-column-last\" style=\"--awb-bg-size:cover;width:22%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-42\"><div class=\"map-responsive\"><iframe style=\"border: 0;\" src=\"https:\/\/www.google.com\/maps\/embed?pb=!1m18!1m12!1m3!1d2992.888811722935!2d2.14208795170939!3d41.39822097916137!2m3!1f0!2f0!3f0!3m2!1i1024!2i768!4f13.1!3m3!1m2!1s0x12a498759a85b93d%3A0x562c8874ba6c4feb!2sGlobalpacta!5e0!3m2!1ses!2ses!4v1580985579939!5m2!1ses!2ses\" width=\"300\" height=\"300\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/div>\n<\/div><div class=\"fusion-text fusion-text-43\"><h2 style=\"text-align: center;\"><a href=\"https:\/\/globalpacta.com\/abogados-marsella-francia\/\">Avocats \u00e0 Marseille<\/a><\/h2>\n<\/div><div class=\"fusion-text fusion-text-44\"><p style=\"text-align: center;\"><a href=\"https:\/\/goo.gl\/maps\/iMQRr3XnMa2EbiQZA\" target=\"_blank\" rel=\"noopener nofollow\">3, Rue de Village -13006 &#8211; Marseille (Francia)<\/a><\/p>\n<\/div><div class=\"fusion-text fusion-text-45\"><p style=\"text-align: center;\"><a href=\"tel:33491428408\">Tel. :+33 491 428 408 <\/a><\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-8 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling fusion-equal-height-columns\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:0px;--awb-padding-bottom:0px;--awb-margin-top:2%;--awb-margin-bottom:2%;--awb-background-color:#f6f5f6;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-22 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-46\"><h2 style=\"text-align: center;\"><em><span style=\"color: #808080;\">Nous sommes sp\u00e9cialis\u00e9s dans les domaines suivants<\/span><\/em><\/h2>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-9 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1300px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-23 fusion_builder_column_1_4 1_4 fusion-flex-column\" style=\"--awb-padding-top:20px;--awb-padding-right:20px;--awb-padding-bottom:20px;--awb-padding-left:20px;--awb-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:0px;--awb-spacing-right-large:7.68%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:7.68%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-center fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-max-width:80px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-7 hover-type-none\"><a class=\"fusion-no-lightbox\" href=\"https:\/\/globalpacta.com\/fr\/famille\/\" target=\"_self\" aria-label=\"derecho-familia\"><img decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/globalpacta.com\/wp-content\/uploads\/2023\/03\/derecho-familia-150x150.png\" alt class=\"img-responsive wp-image-19842\" srcset=\"https:\/\/globalpacta.com\/wp-content\/uploads\/2023\/03\/derecho-familia-200x200.png 200w, https:\/\/globalpacta.com\/wp-content\/uploads\/2023\/03\/derecho-familia-400x400.png 400w, https:\/\/globalpacta.com\/wp-content\/uploads\/2023\/03\/derecho-familia.png 500w\" sizes=\"(max-width: 1024px) 100vw, (max-width: 640px) 100vw, 400px\" \/><\/a><\/span><\/div><div class=\"fusion-separator\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:10px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:#e0dede;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-text fusion-text-47\" style=\"--awb-font-size:14px;--awb-line-height:21px;--awb-text-font-family:&quot;Open Sans&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><h3 style=\"text-align: center; font-weight: 400;\"><a href=\"https:\/\/globalpacta.com\/fr\/famille\/\">Droit de la Famille<\/a><\/h3>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-24 fusion_builder_column_1_4 1_4 fusion-flex-column\" style=\"--awb-padding-top:20px;--awb-padding-right:20px;--awb-padding-bottom:20px;--awb-padding-left:20px;--awb-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:0px;--awb-spacing-right-large:7.68%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:7.68%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-center fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-max-width:80px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-8 hover-type-none\"><a class=\"fusion-no-lightbox\" href=\"https:\/\/globalpacta.com\/fr\/compliance\/\" target=\"_self\" aria-label=\"abogados-compliance\"><img decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/globalpacta.com\/wp-content\/uploads\/2023\/03\/abogados-compliance-1-150x150.png\" alt class=\"img-responsive wp-image-19738\" srcset=\"https:\/\/globalpacta.com\/wp-content\/uploads\/2023\/03\/abogados-compliance-1-66x66.png 66w, https:\/\/globalpacta.com\/wp-content\/uploads\/2023\/03\/abogados-compliance-1-150x150.png 150w, https:\/\/globalpacta.com\/wp-content\/uploads\/2023\/03\/abogados-compliance-1.png 200w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/><\/a><\/span><\/div><div class=\"fusion-separator\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:10px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:#e0dede;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-text fusion-text-48\" style=\"--awb-font-size:14px;--awb-line-height:21px;--awb-text-font-family:&quot;Open Sans&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><h3 style=\"text-align: center; font-weight: 400;\"><a href=\"https:\/\/globalpacta.com\/fr\/compliance\/\">Avocat de Compliance<\/a><\/h3>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-25 fusion_builder_column_1_4 1_4 fusion-flex-column\" style=\"--awb-padding-top:20px;--awb-padding-right:20px;--awb-padding-bottom:20px;--awb-padding-left:20px;--awb-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:0px;--awb-spacing-right-large:7.68%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:7.68%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-center fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-max-width:80px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-9 hover-type-none\"><a class=\"fusion-no-lightbox\" href=\"https:\/\/globalpacta.com\/abogados-derecho-concursal\/\" target=\"_self\" aria-label=\"derecho-concursal\"><img decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/globalpacta.com\/wp-content\/uploads\/2023\/03\/derecho-concursal-150x150.png\" alt class=\"img-responsive wp-image-19742\" srcset=\"https:\/\/globalpacta.com\/wp-content\/uploads\/2023\/03\/derecho-concursal-66x66.png 66w, https:\/\/globalpacta.com\/wp-content\/uploads\/2023\/03\/derecho-concursal-150x150.png 150w, https:\/\/globalpacta.com\/wp-content\/uploads\/2023\/03\/derecho-concursal.png 200w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/><\/a><\/span><\/div><div class=\"fusion-separator\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:10px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:#e0dede;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-text fusion-text-49\" style=\"--awb-font-size:14px;--awb-line-height:21px;--awb-text-font-family:&quot;Open Sans&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><h3 style=\"text-align: center; font-weight: 400;\"><a href=\"https:\/\/globalpacta.com\/abogados-derecho-concursal\/\">Droit de la Faillite<\/a><\/h3>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-26 fusion_builder_column_1_4 1_4 fusion-flex-column\" style=\"--awb-padding-top:20px;--awb-padding-right:20px;--awb-padding-bottom:20px;--awb-padding-left:20px;--awb-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:0px;--awb-spacing-right-large:7.68%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:7.68%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-center fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-max-width:80px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-10 hover-type-none\"><a class=\"fusion-no-lightbox\" href=\"https:\/\/globalpacta.com\/fr\/abogado-derecho-inmobiliario\/\" target=\"_self\" aria-label=\"derecho-inmobiliario\"><img decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/globalpacta.com\/wp-content\/uploads\/2023\/03\/derecho-inmobiliario-150x150.png\" alt class=\"img-responsive wp-image-19746\" srcset=\"https:\/\/globalpacta.com\/wp-content\/uploads\/2023\/03\/derecho-inmobiliario-66x66.png 66w, https:\/\/globalpacta.com\/wp-content\/uploads\/2023\/03\/derecho-inmobiliario-150x150.png 150w, https:\/\/globalpacta.com\/wp-content\/uploads\/2023\/03\/derecho-inmobiliario.png 200w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/><\/a><\/span><\/div><div class=\"fusion-separator\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:10px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:#e0dede;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-text fusion-text-50\" style=\"--awb-font-size:14px;--awb-line-height:21px;--awb-text-font-family:&quot;Open Sans&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><h3 style=\"text-align: center; font-weight: 400;\"><a href=\"https:\/\/globalpacta.com\/fr\/abogado-derecho-inmobiliario\/\">Droit Immobilier<\/a><\/h3>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-27 fusion_builder_column_1_4 1_4 fusion-flex-column\" style=\"--awb-padding-top:20px;--awb-padding-right:20px;--awb-padding-bottom:20px;--awb-padding-left:20px;--awb-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:0px;--awb-spacing-right-large:7.68%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:7.68%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-center fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-max-width:80px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-11 hover-type-none\"><a class=\"fusion-no-lightbox\" href=\"https:\/\/globalpacta.com\/fr\/droit-du-travail\/\" target=\"_self\" aria-label=\"derecho-laboral\"><img decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/globalpacta.com\/wp-content\/uploads\/2023\/03\/derecho-laboral-150x150.png\" alt class=\"img-responsive wp-image-19750\" srcset=\"https:\/\/globalpacta.com\/wp-content\/uploads\/2023\/03\/derecho-laboral-66x66.png 66w, https:\/\/globalpacta.com\/wp-content\/uploads\/2023\/03\/derecho-laboral-150x150.png 150w, https:\/\/globalpacta.com\/wp-content\/uploads\/2023\/03\/derecho-laboral.png 200w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/><\/a><\/span><\/div><div class=\"fusion-separator\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:10px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:#e0dede;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-text fusion-text-51\" style=\"--awb-font-size:14px;--awb-line-height:21px;--awb-text-font-family:&quot;Open Sans&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><h3 style=\"text-align: center; font-weight: 400;\"><a href=\"https:\/\/globalpacta.com\/fr\/droit-du-travail\/\">Droit du Travail<\/a><\/h3>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-28 fusion_builder_column_1_4 1_4 fusion-flex-column\" style=\"--awb-padding-top:20px;--awb-padding-right:20px;--awb-padding-bottom:20px;--awb-padding-left:20px;--awb-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:0px;--awb-spacing-right-large:7.68%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:7.68%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-center fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-max-width:80px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-12 hover-type-none\"><a class=\"fusion-no-lightbox\" href=\"https:\/\/globalpacta.com\/abogados-derecho-mercantil\" target=\"_self\" aria-label=\"abogados-mercantil\"><img decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/globalpacta.com\/wp-content\/uploads\/2023\/03\/abogados-mercantil-150x150.png\" alt class=\"img-responsive wp-image-19754\" srcset=\"https:\/\/globalpacta.com\/wp-content\/uploads\/2023\/03\/abogados-mercantil-66x66.png 66w, https:\/\/globalpacta.com\/wp-content\/uploads\/2023\/03\/abogados-mercantil-150x150.png 150w, https:\/\/globalpacta.com\/wp-content\/uploads\/2023\/03\/abogados-mercantil.png 200w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/><\/a><\/span><\/div><div class=\"fusion-separator\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:10px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:#e0dede;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-text fusion-text-52\" style=\"--awb-font-size:14px;--awb-line-height:21px;--awb-text-font-family:&quot;Open Sans&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><h3 style=\"text-align: center; font-weight: 400;\"><a href=\"https:\/\/globalpacta.com\/abogados-derecho-mercantil\">Droit Commercial<\/a><\/h3>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-29 fusion_builder_column_1_4 1_4 fusion-flex-column\" style=\"--awb-padding-top:20px;--awb-padding-right:20px;--awb-padding-bottom:20px;--awb-padding-left:20px;--awb-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:0px;--awb-spacing-right-large:7.68%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:7.68%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-center fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-max-width:80px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-13 hover-type-none\"><a class=\"fusion-no-lightbox\" href=\"https:\/\/globalpacta.com\/fr\/nouvelles-technologies\/\" target=\"_self\" aria-label=\"derecho-de-las-nuevas-tecnologias\"><img decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/globalpacta.com\/wp-content\/uploads\/2023\/03\/derecho-de-las-nuevas-tecnologias-150x150.png\" alt class=\"img-responsive wp-image-19758\" srcset=\"https:\/\/globalpacta.com\/wp-content\/uploads\/2023\/03\/derecho-de-las-nuevas-tecnologias-66x66.png 66w, https:\/\/globalpacta.com\/wp-content\/uploads\/2023\/03\/derecho-de-las-nuevas-tecnologias-150x150.png 150w, https:\/\/globalpacta.com\/wp-content\/uploads\/2023\/03\/derecho-de-las-nuevas-tecnologias.png 200w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/><\/a><\/span><\/div><div class=\"fusion-separator\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:10px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:#e0dede;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-text fusion-text-53\" style=\"--awb-font-size:14px;--awb-line-height:21px;--awb-text-font-family:&quot;Open Sans&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><h3 style=\"text-align: center; font-weight: 400;\"><a href=\"https:\/\/globalpacta.com\/fr\/nouvelles-technologies\/\">Droit des Nouvelles Technologies<\/a><\/h3>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-30 fusion_builder_column_1_4 1_4 fusion-flex-column\" style=\"--awb-padding-top:20px;--awb-padding-right:20px;--awb-padding-bottom:20px;--awb-padding-left:20px;--awb-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:0px;--awb-spacing-right-large:7.68%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:7.68%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-center fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-max-width:80px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-14 hover-type-none\"><a class=\"fusion-no-lightbox\" href=\"https:\/\/globalpacta.com\/fr\/penal\/\" target=\"_self\" aria-label=\"derecho-penal\"><img decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/globalpacta.com\/wp-content\/uploads\/2023\/03\/derecho-penal-150x150.png\" alt class=\"img-responsive wp-image-19762\" srcset=\"https:\/\/globalpacta.com\/wp-content\/uploads\/2023\/03\/derecho-penal-66x66.png 66w, https:\/\/globalpacta.com\/wp-content\/uploads\/2023\/03\/derecho-penal-150x150.png 150w, https:\/\/globalpacta.com\/wp-content\/uploads\/2023\/03\/derecho-penal.png 200w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/><\/a><\/span><\/div><div class=\"fusion-separator\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:10px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:#e0dede;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-text fusion-text-54\" style=\"--awb-font-size:14px;--awb-line-height:21px;--awb-text-font-family:&quot;Open Sans&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><h3 style=\"text-align: center; font-weight: 400;\"><a href=\"https:\/\/globalpacta.com\/fr\/penal\/\">Droit P\u00e9nal<\/a><\/h3>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-31 fusion_builder_column_1_4 1_4 fusion-flex-column\" style=\"--awb-padding-top:20px;--awb-padding-right:20px;--awb-padding-bottom:20px;--awb-padding-left:20px;--awb-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:0px;--awb-spacing-right-large:7.68%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:7.68%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-center fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-max-width:80px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-15 hover-type-none\"><a class=\"fusion-no-lightbox\" href=\"https:\/\/globalpacta.com\/fr\/procedural\/\" target=\"_self\" aria-label=\"derecho-procesal\"><img decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/globalpacta.com\/wp-content\/uploads\/2023\/03\/derecho-procesal-150x150.png\" alt class=\"img-responsive wp-image-19766\" srcset=\"https:\/\/globalpacta.com\/wp-content\/uploads\/2023\/03\/derecho-procesal-66x66.png 66w, https:\/\/globalpacta.com\/wp-content\/uploads\/2023\/03\/derecho-procesal-150x150.png 150w, https:\/\/globalpacta.com\/wp-content\/uploads\/2023\/03\/derecho-procesal.png 200w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/><\/a><\/span><\/div><div class=\"fusion-separator\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:10px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:#e0dede;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-text fusion-text-55\" style=\"--awb-font-size:14px;--awb-line-height:21px;--awb-text-font-family:&quot;Open Sans&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><h3 style=\"text-align: center; font-weight: 400;\"><a href=\"https:\/\/globalpacta.com\/fr\/procedural\/\">Droit Proc\u00e9dural<\/a><\/h3>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-32 fusion_builder_column_1_4 1_4 fusion-flex-column\" style=\"--awb-padding-top:20px;--awb-padding-right:20px;--awb-padding-bottom:20px;--awb-padding-left:20px;--awb-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:0px;--awb-spacing-right-large:7.68%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:7.68%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-center fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-max-width:80px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-16 hover-type-none\"><img decoding=\"async\" width=\"150\" height=\"150\" title=\"derecho-sucesiones\" src=\"https:\/\/globalpacta.com\/wp-content\/uploads\/2023\/03\/derecho-sucesiones-150x150.png\" alt class=\"img-responsive wp-image-19774\" srcset=\"https:\/\/globalpacta.com\/wp-content\/uploads\/2023\/03\/derecho-sucesiones-66x66.png 66w, https:\/\/globalpacta.com\/wp-content\/uploads\/2023\/03\/derecho-sucesiones-150x150.png 150w, https:\/\/globalpacta.com\/wp-content\/uploads\/2023\/03\/derecho-sucesiones.png 200w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/><\/span><\/div><div class=\"fusion-separator\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:10px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:#e0dede;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-text fusion-text-56\" style=\"--awb-font-size:14px;--awb-line-height:21px;--awb-text-font-family:&quot;Open Sans&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><h3 style=\"text-align: center; font-weight: 400;\"><a href=\"https:\/\/globalpacta.com\/fr\/successions\/\">Droit des Successions<\/a><\/h3>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-33 fusion_builder_column_1_4 1_4 fusion-flex-column\" style=\"--awb-padding-top:20px;--awb-padding-right:20px;--awb-padding-bottom:20px;--awb-padding-left:20px;--awb-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:0px;--awb-spacing-right-large:7.68%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:7.68%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-center fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-max-width:80px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-17 hover-type-none\"><img decoding=\"async\" width=\"150\" height=\"150\" title=\"derecho-tributario-2\" src=\"https:\/\/globalpacta.com\/wp-content\/uploads\/2023\/03\/derecho-tributario-2-150x150.png\" alt class=\"img-responsive wp-image-19804\" srcset=\"https:\/\/globalpacta.com\/wp-content\/uploads\/2023\/03\/derecho-tributario-2-200x200.png 200w, https:\/\/globalpacta.com\/wp-content\/uploads\/2023\/03\/derecho-tributario-2-400x400.png 400w, https:\/\/globalpacta.com\/wp-content\/uploads\/2023\/03\/derecho-tributario-2.png 500w\" sizes=\"(max-width: 1024px) 100vw, (max-width: 640px) 100vw, 400px\" \/><\/span><\/div><div class=\"fusion-separator\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:10px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:#e0dede;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-text fusion-text-57\" style=\"--awb-font-size:14px;--awb-line-height:21px;--awb-text-font-family:&quot;Open Sans&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><h3 style=\"text-align: center; font-weight: 400;\"><a href=\"https:\/\/globalpacta.com\/fr\/avocats-fiscalistes\/\">Droit Fiscal<\/a><\/h3>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-34 fusion_builder_column_1_4 1_4 fusion-flex-column\" style=\"--awb-padding-top:20px;--awb-padding-right:20px;--awb-padding-bottom:20px;--awb-padding-left:20px;--awb-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:0px;--awb-spacing-right-large:7.68%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:7.68%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-center fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-max-width:80px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-18 hover-type-none\"><img decoding=\"async\" width=\"150\" height=\"150\" title=\"derecho-turistico\" src=\"https:\/\/globalpacta.com\/wp-content\/uploads\/2023\/03\/derecho-turistico-150x150.png\" alt class=\"img-responsive wp-image-19782\" srcset=\"https:\/\/globalpacta.com\/wp-content\/uploads\/2023\/03\/derecho-turistico-66x66.png 66w, https:\/\/globalpacta.com\/wp-content\/uploads\/2023\/03\/derecho-turistico-150x150.png 150w, https:\/\/globalpacta.com\/wp-content\/uploads\/2023\/03\/derecho-turistico.png 200w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/><\/span><\/div><div class=\"fusion-separator\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:10px;margin-bottom:10px;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:#e0dede;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-text fusion-text-58\" style=\"--awb-font-size:14px;--awb-line-height:21px;--awb-text-font-family:&quot;Open Sans&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><h3 style=\"text-align: center; font-weight: 400;\"><a href=\"https:\/\/globalpacta.com\/abogados-especialistas-turismo\/\">Droit dans le Tourisme<\/a><\/h3>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-10 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling fusion-equal-height-columns\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:0px;--awb-padding-bottom:0px;--awb-margin-top:2%;--awb-margin-bottom:2%;--awb-background-color:#f6f5f6;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-35 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-59\"><h2 style=\"text-align: center;\"><em><span style=\"color: #808080;\">Derni\u00e8res nouvelles<\/span><\/em><\/h2>\n<\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-3 fusion_builder_column_inner_1_3 1_3 fusion-one-third fusion-column-first\" style=\"--awb-bg-size:cover;width:33.333333333333%;width:calc(33.333333333333% - ( ( 4% + 4% ) * 0.33333333333333 ) );margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-column-wrapper-legacy\"><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-4 fusion_builder_column_inner_1_3 1_3 fusion-one-third\" style=\"--awb-bg-size:cover;width:33.333333333333%;width:calc(33.333333333333% - ( ( 4% + 4% ) * 0.33333333333333 ) );margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-column-wrapper-legacy\"><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-5 fusion_builder_column_inner_1_3 1_3 fusion-one-third fusion-column-last\" style=\"--awb-bg-size:cover;width:33.333333333333%;width:calc(33.333333333333% - ( ( 4% + 4% ) * 0.33333333333333 ) );\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-column-wrapper-legacy\"><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><div class=\"fusion-recent-posts fusion-recent-posts-1 avada-container layout-default layout-columns-3\"><section class=\"fusion-columns columns fusion-columns-3 columns-3\"><article class=\"post fusion-column column col col-lg-4 col-md-4 col-sm-4\"><div class=\"fusion-flexslider fusion-flexslider-loading flexslider flexslider-hover-type-none\"><ul class=\"slides\"><li><a href=\"https:\/\/globalpacta.com\/fr\/el-tribunal-constitucional-declara-inconstitucional-la-plusvalia-y-el-gobierno-la-modifica-y-reintroduce-por-decreto-ley-en-que-casos-tendran-que-devolvernos-lo-pagado\/\" aria-label=\"El Tribunal Constitucional declara inconstitucional la plusval\u00eda, y el Gobierno la modifica y reintroduce por Decreto-Ley. \u00bfEn qu\u00e9 casos tendr\u00e1n que devolvernos lo pagado?\" class=\"hover-type-none\"><img decoding=\"async\" width=\"700\" height=\"441\" src=\"https:\/\/globalpacta.com\/wp-content\/uploads\/2021\/11\/articulo-plusvali\u0301a-700x441.jpg\" class=\"attachment-recent-posts size-recent-posts\" alt=\"\" srcset=\"https:\/\/globalpacta.com\/wp-content\/uploads\/2021\/11\/articulo-plusvali\u0301a-320x202.jpg 320w, https:\/\/globalpacta.com\/wp-content\/uploads\/2021\/11\/articulo-plusvali\u0301a-700x441.jpg 700w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/li><\/ul><\/div><div class=\"recent-posts-content\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/globalpacta.com\/fr\/author\/andrea\/\" title=\"Articles par andrea\" rel=\"author\">andrea<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2021-11-11T11:16:38+00:00<\/span><h4 class=\"entry-title\"><a href=\"https:\/\/globalpacta.com\/fr\/el-tribunal-constitucional-declara-inconstitucional-la-plusvalia-y-el-gobierno-la-modifica-y-reintroduce-por-decreto-ley-en-que-casos-tendran-que-devolvernos-lo-pagado\/\">El Tribunal Constitucional declara inconstitucional la plusval\u00eda, y el Gobierno la modifica y reintroduce por Decreto-Ley. \u00bfEn qu\u00e9 casos tendr\u00e1n que devolvernos lo pagado?<\/a><\/h4><p class=\"meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/globalpacta.com\/fr\/author\/andrea\/\" title=\"Articles par andrea\" rel=\"author\">andrea<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2021-11-11T11:16:38+00:00<\/span><span>11 novembre, 2021<\/span><span class=\"fusion-inline-sep\">|<\/span><span class=\"fusion-comments\"><a href=\"https:\/\/globalpacta.com\/fr\/el-tribunal-constitucional-declara-inconstitucional-la-plusvalia-y-el-gobierno-la-modifica-y-reintroduce-por-decreto-ley-en-que-casos-tendran-que-devolvernos-lo-pagado\/#respond\">0 Comments<\/a><\/span><\/p><p>      La sentencia El pasado 3 de noviembre el BOE ha publicado la ya anunciada Sentencia de fecha 26 de octubre de 2021 del Tribunal Constitucional (TC) por la que[...]<\/p><\/div><\/article><article class=\"post fusion-column column col col-lg-4 col-md-4 col-sm-4\"><div class=\"fusion-flexslider fusion-flexslider-loading flexslider flexslider-hover-type-none\"><ul class=\"slides\"><li><a href=\"https:\/\/globalpacta.com\/fr\/obligaciones-fiscales-de-las-criptomonedas\/\" aria-label=\"Obligaciones fiscales de las criptomonedas\" class=\"hover-type-none\"><img decoding=\"async\" width=\"700\" height=\"441\" src=\"https:\/\/globalpacta.com\/wp-content\/uploads\/2021\/10\/articulo-crypto-700x441.jpg\" class=\"attachment-recent-posts size-recent-posts\" alt=\"\" srcset=\"https:\/\/globalpacta.com\/wp-content\/uploads\/2021\/10\/articulo-crypto-320x202.jpg 320w, https:\/\/globalpacta.com\/wp-content\/uploads\/2021\/10\/articulo-crypto-700x441.jpg 700w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/li><\/ul><\/div><div class=\"recent-posts-content\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/globalpacta.com\/fr\/author\/andrea\/\" title=\"Articles par andrea\" rel=\"author\">andrea<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2021-10-22T08:05:39+00:00<\/span><h4 class=\"entry-title\"><a href=\"https:\/\/globalpacta.com\/fr\/obligaciones-fiscales-de-las-criptomonedas\/\">Obligaciones fiscales de las criptomonedas<\/a><\/h4><p class=\"meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/globalpacta.com\/fr\/author\/andrea\/\" title=\"Articles par andrea\" rel=\"author\">andrea<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2021-10-22T08:05:39+00:00<\/span><span>22 octobre, 2021<\/span><span class=\"fusion-inline-sep\">|<\/span><span class=\"fusion-comments\"><a href=\"https:\/\/globalpacta.com\/fr\/obligaciones-fiscales-de-las-criptomonedas\/#respond\">0 Comments<\/a><\/span><\/p><p>      Podemos afirmar con total seguridad que el 2021 est\u00e1 siendo el a\u00f1o de las criptomonedas. Espa\u00f1a es el mercado de la UE con la mayor adopci\u00f3n de criptomonedas junto[...]<\/p><\/div><\/article><article class=\"post fusion-column column col col-lg-4 col-md-4 col-sm-4\"><div class=\"fusion-flexslider fusion-flexslider-loading flexslider flexslider-hover-type-none\"><ul class=\"slides\"><li><a href=\"https:\/\/globalpacta.com\/fr\/de-vueltas-con-la-retribucion-de-los-administradores-cambio-de-criterio-administrativo\/\" aria-label=\"De vueltas con la retribuci\u00f3n de los administradores: Cambio de criterio administrativo\" class=\"hover-type-none\"><img decoding=\"async\" width=\"700\" height=\"441\" src=\"https:\/\/globalpacta.com\/wp-content\/uploads\/2020\/12\/administracion-700x441.jpg\" class=\"attachment-recent-posts size-recent-posts\" alt=\"\" srcset=\"https:\/\/globalpacta.com\/wp-content\/uploads\/2020\/12\/administracion-320x202.jpg 320w, https:\/\/globalpacta.com\/wp-content\/uploads\/2020\/12\/administracion-700x441.jpg 700w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/li><\/ul><\/div><div class=\"recent-posts-content\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/globalpacta.com\/fr\/author\/blackstone\/\" title=\"Articles par Alejandro Blackstone\" rel=\"author\">Alejandro Blackstone<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2020-12-16T10:24:28+00:00<\/span><h4 class=\"entry-title\"><a href=\"https:\/\/globalpacta.com\/fr\/de-vueltas-con-la-retribucion-de-los-administradores-cambio-de-criterio-administrativo\/\">De vueltas con la retribuci\u00f3n de los administradores: Cambio de criterio administrativo<\/a><\/h4><p class=\"meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/globalpacta.com\/fr\/author\/blackstone\/\" title=\"Articles par Alejandro Blackstone\" rel=\"author\">Alejandro Blackstone<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2020-12-16T10:24:28+00:00<\/span><span>16 d\u00e9cembre, 2020<\/span><span class=\"fusion-inline-sep\">|<\/span><span class=\"fusion-comments\"><a href=\"https:\/\/globalpacta.com\/fr\/de-vueltas-con-la-retribucion-de-los-administradores-cambio-de-criterio-administrativo\/#respond\">0 Comments<\/a><\/span><\/p><p>     Hasta hace bien poco, la deducibilidad fiscal de las retribuciones de los administradores, ten\u00eda el siguiente criterio administrativo: La retribuci\u00f3n por ejercer el cargo de administrador es fiscalmente deducible siempre[...]<\/p><\/div><\/article><\/section><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"_links":{"self":[{"href":"https:\/\/globalpacta.com\/fr\/wp-json\/wp\/v2\/pages\/23961"}],"collection":[{"href":"https:\/\/globalpacta.com\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/globalpacta.com\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/globalpacta.com\/fr\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/globalpacta.com\/fr\/wp-json\/wp\/v2\/comments?post=23961"}],"version-history":[{"count":14,"href":"https:\/\/globalpacta.com\/fr\/wp-json\/wp\/v2\/pages\/23961\/revisions"}],"predecessor-version":[{"id":38322,"href":"https:\/\/globalpacta.com\/fr\/wp-json\/wp\/v2\/pages\/23961\/revisions\/38322"}],"wp:attachment":[{"href":"https:\/\/globalpacta.com\/fr\/wp-json\/wp\/v2\/media?parent=23961"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}