René LEDRU is a lawyer member of the state bar of Paris. His main expertise is customs law, international trade compliance (norm, compliance and safety of products, made in, incoterms….), indirect tax and commercial litigation. His files are evenly divided between litigation and counsel. His clientele primarily consists of corporations (SMBs and multinationals from all industries) with some individuals (for customs litigation notably).

His customs litigation assignments principally aim to optimise the management of customs issues within companies, on a European and an international level (reducing customs duties and enhancing the supply-chain operating practices), to ensure the compliance of their import-export operations and release for consumption on the European market to the European regulations and international trade.

In litigation, he represents his clients before all French and European jurisdictions (civil and criminal courts jurisdictions, courts and the European Court of Justice), the Customs arbitration and advisory committee, the tax, customs and exchange rate litigation committee. When it comes to individuals, his legal activity primarily concerns capital transfers and financial relationship with foreign countries.

Prior to the firm’s opening, René Ledru has worked at Gide-Loyrette-Nouel, Arthur Andersen, Landwell & Associés as a manager and a director specialized in customs and indirect tax.


Professional Lawyer's Certificate (Paris), 1994.

Master in corporate and tax law, University Paris II Pantheon-Assas, 1993.

LLB & LLM : Corporate law / legal studies, University Paris II Pantheon-Assas, 1992.

Paris’ Bar exam admission: 1996.



Lawyer member of the state bar of Paris, Samuel Moreau has been operating within all aspects of tax law for more than 20 years.

His clients mainly consist of French and international SMBs and corporations whom he advises on investments, intra-firms laws streamlining, restructuration of divestiture transactions or internal growth. Samuel Moreau also provides counsel to investment companies and funds on establishing their investment means, auditing their targets, structuring their purchases.

Samuel Moreau also regularly provides counsel to entrepreneurs and their families on managing their personal and professional estate and managing their holdings.

Samuel Moreau has worked as an associate at Arthur Andersen, Landwell & Associés, then as counsel for August & Debouzy.


Professional Lawyer's Certificate (Paris).

MBA with a specialisation in Tax law, University of La Sorbonne.

Previously a professor at the University Paris V and the EFE.