Mariotti, Cécile

Cécile Mariotti

Counsel

cecile.mariotti@lw.com
    Mariotti, Cécile

    Cécile Mariotti

    Counsel

    cecile.mariotti@lw.com

    Profile

    Cécile Mariotti advises on French and international transactional tax matters, particularly in complex M&A, reorganizations, capital markets, and financing transactions.

    Ms. Mariotti regularly represents:

    • French and multinational groups of companies from different industries
    • Public- and private-sector clients
    • Financial institutions
    • Investment funds

    She represents clients in their relationships with tax authorities in a wide range of situations, including tax ruling requests. She also advises on matters involving employee stock offerings and management packages.

    Before joining Latham & Watkins, Ms. Mariotti spent seven years in the tax department of a leading law firm in its Paris and New York offices.

    She co-chairs Latham's Paris Women Enriching Business (WEB) Committee, a firm-wide initiative to develop a strong professional women's network and support the long term success of women leaders in business.

    Ms. Mariotti teaches a seminar in the International Taxation Master degree program at University Paris II Panthéon-Assas and HEC on tax considerations relating to leveraged buyouts. She is a member of the International Fiscal Association and the Women of IFA Network (WIN) France. She is also a member of the Institut des Avocats Conseils Fiscaux (IACF) and was a member of IACF's Corporate Income Tax Committee until October 2020.

    Ms. Mariotti also maintains an active pro bono practice.

    Experience

    Ms. Mariotti’s notable experience includes advising:

    Mergers & Acquisitions

    • Albea in the sale of its Innovative Beauty Group (IBG) division
    • Saur in its acquisition of Veolia’s European mobile water services division
    • Amundi in its contemplated acquisition of Pioneer Investments and related €1.4 billion rights offering*
    • Ardian in acquiring a minority stake in Inovie, the leading independent medical diagnostic provider in France
    • Bank of America Merrill Lynch International in its €684 million bid for Societe des Produits Marnier Lapostolle*
    • Burger King in its sale of Quick, a leading burger fast-food chains
    • Carrefour in its sale through an accelerated book-building process of treasury shares of Carrefour’s share capital*
    • Consolis in the disposal of its rail division to TowerBrook, an international investment management firm
    • Essilor in its US$50 billion combination with Luxottica*
    • Gecina in its €3.3 billion acquisition of Eurosic*
    • Investindustrial in its €800 million takeover bid for Club Méditerranée*
    • Loxam in a complex financing transaction to acquire Lavendon in a UK public bid*
    • MGN in the contemplated sale of Euronews
    • Mubadala Capital in acquiring a significant stake in Looping Group from Ergon Capital Partners and Bpifrance*
    • Natixis in its €347 million tender offer for CEGID*
    • Thales in its €4.6 billion tender offer for Gemalto, which the International Tax Review recognized as Impact Deal of 2020*
    • Total in its €950 million acquisition of Saft Groupe*
    • Worldline, the European leader in payments services, on the binding offer by Apollo funds to acquire its Terminals, Solutions & Services business (TSS)
    • Worldline in its €7.8 billion contemplated acquisition of Ingenico through a mix-and-match public offer to create a world-class leader in payment services*

    Equity Capital Markets

    • ArcelorMittal in its US$3 billion capital increase*
    • Oberthur Technology in its projected IPO*
    • Showroomprivé in its rights issuance*
    • Tikehau in several share capital increases*
    • Vallourec in its €1 billion capital raising*
    • The underwriters in Verallia’s IPO*
    • Worldline, Europcar, Tikehau Capital, and Neoen in their IPOs*

    Debt Capital Markets

    • BNP Paribas in a US$1.75 billion Tier 1 notes offering*
    • Crédit Agricole in its €80 billion euro medium-term note program and subsequent notes offerings*
    • Crédit Agricole Assurances in a €1 billion Reg S Tier 2 notes offering*
    • Edenred, Air France, Sanofi, and Publicis Groupe in their bond offerings*
    • Republic of Côte d’Ivoire in connection with tax matters in a €1.7 billion sovereign bond offering*
    • Sanofi in its US$2 billion registered bond offering*
    • Vallourec, Atalian, and Loxam in their high-yield notes offerings*

    Other Financings

    • Lagardère News in connection with the minting and distribution of NFTs linked to celebrity photographs taken by Jean-Claude Deutsch
    • Capgemini in connection with tax matters in the refinancing of its €5 billion acquisition of Altran Technologies*
    • Nexans in connection with tax aspects relating to a state-guaranteed term loan facilities agreement and implemented in the context of the French government’s emergency support plan for companies whose businesses are affected by Covid-19*
    • Publicis Groupe in financing and acquiring Alliance Data’s Epsilon business*

     *Matters handled prior to joining Latham

    Qualifications

    Bar Qualification

    • Avocat (Paris)

    Education

    • LLM in International Taxation, University of Paris II (Panthéon-Assas), 2011
    • Master in Business Law, University of Paris II (Panthéon-Assas), 2010

    Languages Spoken

    • English

    Practices

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