+590 06 90 73 13 88·
leilla.lecusson@ll-avocat.com ·
Business Center, Bât. B, rue Henri Becquerel,
97122 Baie-Mahault 
+590 06 90 73 13 88+590 06 90 73 13 88
Outremers360 wanted to award a “Portrait of the Year” prize to a talented young woman from Guadeloupe who has just been sworn in as a lawyer at the Court of Versailles, and who has also just joined EY, formerly Ernst & Young, one of the world’s leading business and financial auditing firms.
The FERDI (Fondation pour les Etudes et Recherches sur le Développement International) study report of March 25, 2020, proposes abolishing dock dues and gradually replacing them with higher rates of VAT and excise duty. While this is not a new proposal, it does reopen the debate on the effectiveness of dock dues as a tax tool to protect local production from external competition, and as a lever for economic development.
An expert on “octroi de mer,”, who is not involved in politics, unlike those who have spoken so far, has contributed her point of view, which makes dock dues “a fine tool”. Maitre Leilla Lécusson is a lawyer in Pointe-à-Pitre, specializing in tax and customs law. She has also made octroi de mer a subject of study during her time at university.
The introduction of the general consumption tax in New Caledonia is a real tax revolution for economic players and individuals alike. It is also a source of inspiration for other French overseas territories wishing to introduce tax measures to support the development of their local economies.
Law no. 2017-256 of February 28, 2017 on programming for real overseas equality and other social and economic provisions, was adopted by Parliament on February 14, 2017 and published in the Official Journal on March 1, 2017.
Radio show – I appeared on Guadeloupe 1ère’s Services 1ère program on October 21, 2020, where I had the pleasure of talking to Jordan RIZZI and listeners about one of my favorite subjects: octroi de mer.
Radio program – I appeared on Guadeloupe 1ère’s Services 1ère program on March 17, 2021, where I had the pleasure of talking with Jordan RIZZI and listeners about the various questions that can arise when you’re interested in the creation or operating methods of SCIs.
The Départements et Régions d’Outre-Mer (DROM), comprising the territories of Guadeloupe, Martinique, French Guiana, Reunion and Mayotte, do not enjoy the same fiscal autonomy as New Caledonia, which allows this territory to benefit from a fully-fledged tax regime. However, the DROMs and New Caledonia share similar tax regimes, so it’s worth taking a closer look.
In Saint-Martin and the French overseas departments and regions (DROM) of Guadeloupe, Martinique, French Guiana, Reunion and Mayotte, there are a large number of occupants of the same property, some of whom have owned it for several years, but who have no title to the property.
The introduction of a “reinforced usucapion” in these territories is therefore intended to offer greater legal certainty to those whose status as owner has been acquired by prescription.
While identifying the property subject to tax is generally straightforward, identifying the person liable for the tax is more complex. A change of owner during the course of the year, or the fact that the property is held in joint ownership or dismemberment, necessarily has consequences for the person legally liable to pay the tax.
Radio program – I appeared on Guadeloupe 1ère’s Services 1ère program on November 17, 2021 2021, where I had the pleasure of talking with Jordan RIZZI and listeners about the various issues surrounding business start-ups.
Undivided inheritance is a problem that plagues the French overseas territories. However, when a property is in joint ownership, whether or not it is in joint inheritance, property tax must still be paid. The question then arises as to who is legally liable to pay the tax. We tell you all about it in this new program on Guadeloupe 1ère la Radio.
On March 5, 2024, the Cour des Comptes published an assessment report on octroi de mer, proposing a systemic reform designed to improve the system. The numerous comments that follow from this report invite us to analyze the Court’s motivations, as well as the proposals put forward for a reform that could come into effect as early as 2025.