Our Expertise

6 core competencies covering your full regulatory exposure.

Pillars of our Export Control expertise

A structured approach covering the full lifecycle of your controlled export operations, from initial classification to ongoing strategic support.

01

Licence and authorisation management

  • Authorisations: Preparation and submission of applications via SIGALE for war materials, cryptography, AEPE, AIPE, R226
  • Interface: Technical and regulatory discussions with DGA‑DICE, SGDSN, ANSSI and Customs
  • Operational management: Tracking quantities, destinations, end-users, archiving and traceability
02

Compliance with foreign regulations

  • US risks: ITAR/EAR contamination analysis and calculation of US content thresholds in your products
  • US requirements: Determination of ITAR, EAR, OFAC requirements with our US network lawyer (Adam Munitz)
  • Verifications: KYC/KYS screening against sanctions and embargo lists with documented decisions
03

Technical classification of products and technologies

  • Characterisation: Detailed analysis to determine: War Materials (ML), Dual-Use Goods (DUG) or free trade
  • Optimisation: Classification sheets, customs tariff positions, arguments and position notes
  • Harmonisation: Alignment of Export Control, Customs and foreign regulation classifications
04

Strategic and organisational support

  • Assessment: Flash or targeted Export Control audits ahead of DGA‑DICE inspections or investor due diligence
  • Compliance: Upgrading compliance frameworks and integration with II 901, IGI 1300 requirements
  • Training: Programmes for commercial, technical and management teams on criminal risks
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Pillars of our Customs expertise

A comprehensive approach to secure, optimise and streamline your customs operations, from fundamental compliance to the full outsourcing of your customs function.

01

Mastering customs fundamentals

  • Tariff classification: Determination and justification of the HS code/combined nomenclature, documented and defensible classification sheets for DGDDI audits
  • Origin of goods: Preferential or non-preferential qualification, management of supporting documents (EUR.1, supplier declarations, REX), optimisation of free trade agreements
  • Customs value: Determination of the taxable base in line with the UCC, treatment of items to include/exclude (royalties, transport, tooling, developments)
02

Regime and fiscal optimisation

  • Special regimes: Implementation and management of inward/outward processing, temporary admission, customs warehouse, transit – monitoring of discharge and reporting
  • Suspensions and quotas: Identification and application for autonomous tariff suspensions, tariff quotas for components not produced in the EU
  • VAT optimisation: Import VAT reverse charge (AI2), fiscal representation, foreign VAT recovery, structuring of intra-EU flows
03

Certifications and operational security

  • AEO certification: Full support (diagnostic, gap analysis, file preparation, DGDDI audit assistance) for Customs Simplifications and/or Security & Safety
  • Customs audits: Flash or in-depth audits (classifications, origins, values, procedures) to identify and correct gaps – DGDDI audit simulation
  • Litigation support: DGDDI interface during audits, drafting responses, dispute management and transaction negotiation, obtaining BTIs
04

Ongoing support and outsourcing

  • Outsourced Customs Officer: Partial or full management of the customs function (0.5 to 3 FTE), operations management, freight forwarder interface and management reporting
  • Regulatory monitoring: Alerts on changes impacting your flows: CBAM (carbon border adjustment), new sanctions, tariff changes, trade agreements
  • Training and support: Upskilling programmes for procurement, supply chain and finance teams – helpline and ticketing platform for day-to-day queries
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Pillars of our International Tax & Flows expertise

An integrated approach to optimise your cross-border flows, reduce your overall tax burden and secure your positions with tax and customs authorities.

01

Flow structuring and direct taxation

  • International tax treaties: Analysis and application of bilateral treaties to minimise withholding taxes on dividends, interest and royalties
  • Permanent establishment: Prevention of the risk of creating an involuntary permanent tax presence abroad (analysis of activities, headcount and contracts)
  • OECD Pillar 2 (GloBE): Support on the 15% global minimum tax – calculation of the effective tax rate (ETR), identification of low-taxed entities and compliance strategies
02

Transfer pricing and documentation

  • Mandatory documentation: Drafting of the Master File (group policy) and Local Files (local entities) in line with OECD/BEPS requirements – annual update
  • Economic analyses and benchmarks: Comparability studies and comparable transaction searches to demonstrate compliance with the arm's length principle
  • Advance Pricing Agreements (APAs): Negotiation with tax authorities to fix a transfer pricing methodology and secure future years – assistance during tax audits
03

International VAT and indirect taxes

  • Territoriality and taxable event: Determination of the place of VAT taxation for complex goods supplies (triangular, delocalised stock) and B2B/B2C services
  • Reverse charge and fiscal representation: Implementation of reverse charge to optimise cash flow – appointment of non-EU fiscal representatives – management of VAT group regimes
  • VAT recovery and environmental taxes: Intra-EU and non-EU refund procedures – management of excise duties (TICPE, TGAP), indirect contributions, carbon border adjustment (CBAM)
04

Customs-Tax interface and flow optimisation

  • Customs-Tax consistency: Alignment of tariff classifications (HS) with fiscal codifications, harmonisation of customs values and VAT bases, reconciliation of physical and accounting flows
  • Incoterms optimisation: Strategic choices to reduce the taxable base (VAT, customs duties), minimise logistics costs and optimise risk allocation
  • Optimised operational schemes: Flow structuring to exploit free trade agreements, tariff suspensions and special regimes (inward processing, customs warehouse) – cross Customs-Tax audits ahead of DGDDI/DGFiP inspections
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Pillars of our Intellectual Property (IP) expertise

An integrated approach combining innovation protection, contractual security and international regulatory compliance — in direct complementarity with Export Control.

01

Innovation protection & IP strategy

  • Patents & know-how: Patentability advice, drafting and filing of applications, protection of confidential know-how and trade secret policies.
  • Trademarks, designs & models: Strategy for protecting distinctive signs and product identity in France and internationally.
  • Software & databases: Copyright protection, contractual qualifications and rights management in collaborative R&D projects.
02

Ownership, governance & valuation

  • IP audit: Mapping of intangible assets, verification of effective ownership, identification of dispossession or uncontrolled co-ownership risks.
  • Structuring: Aligning IP policy with development objectives, financing constraints and investor requirements.
  • Valuation: Licensing, assignment of rights, contributions in kind and structuring of intangible assets in M&A or fundraising transactions.
03

Contracts & technology transfers

  • R&D & partnership agreements: Drafting and negotiating IP clauses in collaboration agreements, consortia, and industrial and commercial contracts.
  • Licences & use restrictions: Structuring exclusive or non-exclusive licences, defining territorial, use and sub-licence restrictions compatible with export regimes.
  • Technology transfers: Regulatory qualification and contractual framework for transfers, in alignment with applicable export control requirements (ITAR, EAR, ML/DU).
04

International, litigation & Export Control interface

  • International filings: PCT/EP strategy, foreign filings, patent portfolio management and adaptation to local legal specificities.
  • IP litigation: Managing infringement risks, invalidity actions, negotiating settlements and defending rights before competent courts.
  • Export Control / IP interface: Cross-analysis of ML/DU classifications and IP rights, structuring of export licences including technology transfers, and prevention of uncontrolled dissemination risks.
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International Sanctions & Embargoes

Sanctions and embargo regimes (EU, UN, OFAC, UK, etc.) require heightened vigilance over your partners, financial flows and deal structures.

Sanctions: a major legal and banking risk

ELA helps you secure your operations against primary and secondary sanctions, avoid situations of blocking over-compliance, and engage effectively with authorities and your banks.

In practice, we combine operational screening, extraterritorial nexus analysis and crisis management (licences, asset unfreezing) to enable you to make informed decisions.

Screening & sanctions due diligence

Checking your clients, suppliers, banks and intermediaries against sanctions lists (EU, UN, OFAC, UK…), including beneficial owners and controlling shareholders, to detect structures that appear clean but are controlled by sanctioned persons.

Nexus analysis & extraterritorial risks

Qualification of contact points with high-risk jurisdictions (USD, US servers or banks, US persons, SWIFT flows, correspondent banks…), to determine whether your operations fall under OFAC or other authorities.

Licences, derogations & asset unfreezing

Preparation of licence applications and special authorisations with the French Treasury Directorate or competent authorities, where an operation remains possible despite a partial embargo or a sudden change in the sanctions regime.

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Interministerial Instruction 901 & Cybersecurity

II 901 defines the organisational and technical requirements applicable to sensitive or Restricted Distribution (DR) information systems, imposing a risk-based approach, formal accreditation and enhanced security measures.

Information systems processing controlled data are subject to II 901!

ELA supports you from initial analysis through to accreditation and operational implementation of security measures, taking into account other applicable frameworks (PPST, NIS2, PSSIE, ANSSI standards).

In practice, we structure ISS governance, technical architecture and security procedures to obtain and maintain a robust II 901 accreditation, while remaining compatible with your project constraints and industrial timelines.

Our teams combine regulatory expertise, cybersecurity and operational knowledge of the defence, space, NewSpace and critical industries sectors to build II 901 frameworks that are actionable by your teams and credible with ANSSI, DGA or SGDSN.

Our experience covers the implementation of compliant operational environments for processing controlled data (ML/AMA, Dual-Use, DR-SF…), based on validated solutions including Sovereign Cloud platforms that meet regulatory requirements.

II 901 Diagnostic

Sensitivity analysis of information (incl. Restricted Distribution), inventory of exposed activities, mapping of tangible/intangible flows and interconnections to precisely identify the II 901 scope and systems requiring accreditation.

Assessment of ISS maturity level, identification of gaps against the II 901 baseline and ANSSI guides, and prioritisation of compliance actions based on your business, contractual and export stakes.

Security framework & II 901 accreditation

Design of ISS governance (roles, responsibilities, ISMS policy), definition of organisational and technical measures (segmentation, approved encryption, logging, access control) and adaptation of your existing procedures to build a complete accreditation file.

Alignment with DGA, SGDSN and ANSSI guidelines (II 901, NIS2, DR frameworks, PPST requirements), to pool compliance efforts and prepare for client, authority or prime contractor audits.

Outsourced OCSS / CISO

Taking on the outsourced OCSS or CISO role for sensitive systems, cyber risk management, action plan monitoring, preparation and chairing of accreditation committees and relations with competent authorities.

Operational management of security incidents, coordination of technical responses, security maintenance and periodic reassessment of II 901 accreditation in a continuous improvement approach.

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