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Partners

Alan
  • Nantes

Sournac
  • Nantes

Languages : French, English

Paris Bar (2017) and Nantes Bar (2024)
Partner at Racine since 2024

Contact :

Tel : +33 (0)2 40 48 82 65

Expertise

Career

Gide Loyrette Nouel, Paris & London (2017-2024), Associate

Gide Loyrette Nouel, London (2020), Associate (secondment)

 

Education

Magister Juris (LL.M), University of Oxford, Regent’s Park College, (2017)

Master 2 in Business Law and Taxation / DJCE (First Class Honours), University of Montpellier, (2015)

Magistère Business Lawyer DJCE (First Class Honours), University of Montpellier, (2015)

DJCE Certificate of Specialised Studies in Tax Law (summa cum laude, Vice-Major), University of Montpellier, (2015)

Others

Awarded Best Lawyers ‘One to Watch’ in the ‘Tax Law’ category in 2022, 2023 and 2024

Décideurs Magazine – Leaders League 2024 award:
– ‘Excellent’ in the Transaction Taxation category, and
– ‘Strong recognition’ in the category Taxation of international groups

Lecturer in property taxation – Master 2 in Business Law and Taxation DJCE – University of Montpellier, 2024

Lecturer in taxation of real estate transactions in France, Real Estate & Sustainable Development Chair, ESSEC, 2019 to 2022

Lecturer in Banking Law, University of Montpellier, 2016

Publications

2025 – Encyclopédie Doctrine – Fiscalité personnelle et patrimoniale – partie traitant du PEA/PEA-PME co-édigée avec Monsieur Frédéric PARRENIN, adjoint au chef du bureau fiscalité du patrimoine – Direction de la Législation Fiscale
2025 – Revue de Droit Fiscal (Lexinexis) – Income deemed to be distributed: the corporate officer of the interposed holding company does not qualify as the “master of the business” of the interposed holding company (CE, 3e ch., 31 March 2025, no. 490828) co-authored with Lucas Desquirez
2024 – Revue de Droit Fiscal (Lexisnexis) – New mergers without exchange of securities under 4° of II of Article L. 236-3 of the French Commercial Code: a tax no-man’s-land for individual shareholders

Team's
recongnitions

Rankings

  • Legal 500 - 2025: Tax law
  • Chambers - 2025: Tax law
  • International Tax Review - 2025: General corporate tax / Real estate / Transactional tax / Private client / Tax controversy
  • Décideurs - 2024: Tax law – Transaction tax
  • Décideurs - 2024: Droit fiscal – Fiscalité des groupes internationaux
  • Legal 500 - 2024: Tax law
  • Magazine des Affaires - 2024: M&A : Structuring fiscal en LBO

Awards

  • 2023: Sommet du Droit

    Tax Litigation and Recovery Assistance

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