{"id":1147,"date":"2026-03-09T16:06:43","date_gmt":"2026-03-09T15:06:43","guid":{"rendered":"https:\/\/www.senseavocats.com\/?page_id=1147"},"modified":"2026-03-09T16:06:43","modified_gmt":"2026-03-09T15:06:43","slug":"xavier-valli","status":"publish","type":"page","link":"https:\/\/www.senseavocats.com\/en\/lequipe\/xavier-valli\/","title":{"rendered":"Xavier Valli"},"content":{"rendered":"<p>[et_pb_section fb_built=\u00a0\u00bb1&Prime; make_equal=\u00a0\u00bbon\u00a0\u00bb use_custom_gutter=\u00a0\u00bbon\u00a0\u00bb specialty=\u00a0\u00bbon\u00a0\u00bb bg_img_1=\u00a0\u00bbhttps:\/\/www.senseavocats.com\/wp-content\/uploads\/2021\/03\/xavier2.jpg\u00a0\u00bb padding_top_bottom_link_2=\u00a0\u00bbfalse\u00a0\u00bb padding_left_right_link_2=\u00a0\u00bbfalse\u00a0\u00bb padding_top_2=\u00a0\u00bb60px\u00a0\u00bb padding_right_2=\u00a0\u00bb40px\u00a0\u00bb padding_bottom_2=\u00a0\u00bb60px\u00a0\u00bb padding_left_2=\u00a0\u00bb40px\u00a0\u00bb padding_2_tablet=\u00a0\u00bb\u00a0\u00bb padding_2_phone=\u00a0\u00bb15px||||false|false\u00a0\u00bb padding_2_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb _builder_version=\u00a0\u00bb4.4.6&Prime; inner_width=\u00a0\u00bb100%\u00a0\u00bb inner_max_width=\u00a0\u00bb100%\u00a0\u00bb custom_margin=\u00a0\u00bb|||\u00a0\u00bb custom_padding=\u00a0\u00bb0px|0px|0px|0px\u00a0\u00bb custom_css_main_element=\u00a0\u00bbmargin-left: 0 !important;\u00a0\u00bb use_custom_width=\u00a0\u00bbon\u00a0\u00bb width_unit=\u00a0\u00bboff\u00a0\u00bb custom_width_percent=\u00a0\u00bb100%\u00a0\u00bb][et_pb_column type=\u00a0\u00bb1_2&Prime; _builder_version=\u00a0\u00bb3.25&Prime; custom_padding=\u00a0\u00bb|||\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb][et_pb_divider show_divider=\u00a0\u00bboff\u00a0\u00bb disabled_on=\u00a0\u00bboff|off|on\u00a0\u00bb _builder_version=\u00a0\u00bb3.2&Prime; height=\u00a0\u00bb400px\u00a0\u00bb][\/et_pb_divider][\/et_pb_column][et_pb_column type=\u00a0\u00bb1_2&Prime; specialty_columns=\u00a0\u00bb2&Prime; _builder_version=\u00a0\u00bb3.25&Prime; custom_padding=\u00a0\u00bb|||\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb][et_pb_row_inner _builder_version=\u00a0\u00bb4.4.6&Prime; max_width=\u00a0\u00bb800px\u00a0\u00bb custom_padding=\u00a0\u00bb0px|0px|0px|0px|false|false\u00a0\u00bb animation_style=\u00a0\u00bbslide\u00a0\u00bb animation_direction=\u00a0\u00bbbottom\u00a0\u00bb animation_intensity_slide=\u00a0\u00bb10%\u00a0\u00bb][et_pb_column_inner saved_specialty_column_type=\u00a0\u00bb1_2&Prime; _builder_version=\u00a0\u00bb3.25&Prime; custom_padding=\u00a0\u00bb|||\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.4.6&Prime; text_font=\u00a0\u00bb||||||||\u00a0\u00bb header_font=\u00a0\u00bb||||||||\u00a0\u00bb header_text_align=\u00a0\u00bbleft\u00a0\u00bb header_text_color=\u00a0\u00bb#020202&Prime; header_font_size=\u00a0\u00bb48px\u00a0\u00bb custom_margin=\u00a0\u00bb||10px|||\u00a0\u00bb]<\/p>\n<h1>Xavier Valli<\/h1>\n<p>[\/et_pb_text][et_pb_divider divider_weight=\u00a0\u00bb3px\u00a0\u00bb disabled_on=\u00a0\u00bbon|on|off\u00a0\u00bb _builder_version=\u00a0\u00bb4.4.6&Prime; max_width=\u00a0\u00bb80px\u00a0\u00bb module_alignment=\u00a0\u00bbleft\u00a0\u00bb height=\u00a0\u00bb10px\u00a0\u00bb custom_margin=\u00a0\u00bb||20px|\u00a0\u00bb animation_style=\u00a0\u00bbslide\u00a0\u00bb animation_direction=\u00a0\u00bbbottom\u00a0\u00bb saved_tabs=\u00a0\u00bball\u00a0\u00bb locked=\u00a0\u00bboff\u00a0\u00bb][\/et_pb_divider][et_pb_text _builder_version=\u00a0\u00bb4.4.6&Prime;]<\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.4.6&Prime; text_font=\u00a0\u00bb|300|||||||\u00a0\u00bb text_text_color=\u00a0\u00bb#020202&Prime; text_font_size=\u00a0\u00bb14px\u00a0\u00bb text_letter_spacing=\u00a0\u00bb1px\u00a0\u00bb text_line_height=\u00a0\u00bb1.8em\u00a0\u00bb module_alignment=\u00a0\u00bbcenter\u00a0\u00bb]<\/p>\n<p><span style=\"color: #8d3d88;\">Droit fiscal<br \/> <\/span><\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.4.6&Prime; text_font=\u00a0\u00bb|300|||||||\u00a0\u00bb text_text_color=\u00a0\u00bb#020202&Prime; text_font_size=\u00a0\u00bb14px\u00a0\u00bb text_letter_spacing=\u00a0\u00bb1px\u00a0\u00bb text_line_height=\u00a0\u00bb1.4em\u00a0\u00bb module_alignment=\u00a0\u00bbcenter\u00a0\u00bb custom_margin=\u00a0\u00bb-16px|||||\u00a0\u00bb text_line_height_tablet=\u00a0\u00bb\u00a0\u00bb text_line_height_phone=\u00a0\u00bb\u00a0\u00bb text_line_height_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb]<\/p>\n<p><span>Avocat Counsel<\/span><\/p>\n<p>Master II Histoire du droit, des institutions et des id\u00e9es politiques &#8211; Universit\u00e9 Aix-Marseille<br \/> Master II &#8211; Finances publiques et fiscalit\u00e9 &#8211; Universit\u00e9 Aix-Marseille<br \/> Doctorat en Droit fiscal &#8211; Universit\u00e9 Aix-Marseille<\/p>\n<p>Membre de l&rsquo;Association fran\u00e7aise de finances publiques<br \/> Tr\u00e9sorier du CPIFP LOUBATAS (Association d&rsquo;\u00e9ducation \u00e0 l&rsquo;environnement)<\/p>\n<p>Enseignements prodigu\u00e9s : Transmission du patrimoine professionnel, M2 Fiscalit\u00e9 personnelle &#8211; Universit\u00e9 Aix-Marseille<\/p>\n<p>[\/et_pb_text][et_pb_social_media_follow icon_color=\u00a0\u00bb#6ec8b9&Prime; _builder_version=\u00a0\u00bb4.4.6&Prime; background_color=\u00a0\u00bbrgba(0,0,0,0)\u00a0\u00bb][et_pb_social_media_follow_network social_network=\u00a0\u00bblinkedin\u00a0\u00bb url=\u00a0\u00bbhttps:\/\/www.linkedin.com\/in\/xavier-valli-a07887105\/\u00a0\u00bb _builder_version=\u00a0\u00bb4.4.6&Prime; background_color=\u00a0\u00bbrgba(0,0,0,0)\u00a0\u00bb background_enable_color=\u00a0\u00bbon\u00a0\u00bb follow_button=\u00a0\u00bboff\u00a0\u00bb url_new_window=\u00a0\u00bbon\u00a0\u00bb]linkedin[\/et_pb_social_media_follow_network][\/et_pb_social_media_follow][\/et_pb_column_inner][\/et_pb_row_inner][et_pb_row_inner _builder_version=\u00a0\u00bb4.4.6&Prime; max_width=\u00a0\u00bb800px\u00a0\u00bb custom_padding=\u00a0\u00bb30px|0px|30px|0px\u00a0\u00bb animation_style=\u00a0\u00bbslide\u00a0\u00bb animation_direction=\u00a0\u00bbbottom\u00a0\u00bb animation_intensity_slide=\u00a0\u00bb10%\u00a0\u00bb][et_pb_column_inner saved_specialty_column_type=\u00a0\u00bb1_2&Prime; _builder_version=\u00a0\u00bb3.25&Prime; custom_padding=\u00a0\u00bb|||\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.4.6&Prime; text_font=\u00a0\u00bb||||||||\u00a0\u00bb text_text_color=\u00a0\u00bb#020202&Prime; text_line_height=\u00a0\u00bb1.8em\u00a0\u00bb header_font=\u00a0\u00bb||||||||\u00a0\u00bb header_2_font=\u00a0\u00bb||||||||\u00a0\u00bb module_alignment=\u00a0\u00bbcenter\u00a0\u00bb custom_margin=\u00a0\u00bb||||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb||||false|false\u00a0\u00bb locked=\u00a0\u00bboff\u00a0\u00bb]<\/p>\n<p>Attir\u00e9 par le droit fiscal depuis ma 2\u00e8me ann\u00e9e de Droit \u00e0 la facult\u00e9 d\u2019Aix-en-Provence, j\u2019ai compris, quelques ann\u00e9es plus tard, que cette mati\u00e8re correspondait bien \u00e0 ma personnalit\u00e9 \u00e0 la fois litt\u00e9raire et scientifique. J\u2019ai donc continu\u00e9 dans cette voie en passant une ma\u00eetrise en droit des affaires puis un Master 2 en finances publiques et fiscalit\u00e9, apr\u00e8s un petit d\u00e9tour par l\u2019histoire du droit et des institutions. C\u2019est ensuite par la recherche et l\u2019enseignement \u00e0 l\u2019universit\u00e9 que j\u2019ai poursuivi mon cursus dans le cadre d\u2019un doctorat que j\u2019ai obtenu en soutenant une th\u00e8se intitul\u00e9e <em>Le juge fiscal judiciaire<\/em>.<\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.4.6&Prime; text_font=\u00a0\u00bbPrata||||||||\u00a0\u00bb text_font_size=\u00a0\u00bb32px\u00a0\u00bb text_line_height=\u00a0\u00bb1.3em\u00a0\u00bb custom_margin=\u00a0\u00bb30px||30px||true|false\u00a0\u00bb]<\/p>\n<p style=\"text-align: center;\"><span style=\"color: #e3a7c9;\">\u201c&#8230; <\/span>j\u2019interviens \u00e9galement en mati\u00e8re de conseil fiscal sur des consultations ponctuelles dans tous les domaines du droit fiscal\u00a0<span style=\"color: #e3a7c9;\">&#8230;\u201d<\/span><\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.4.6&Prime; text_font=\u00a0\u00bb||||||||\u00a0\u00bb text_text_color=\u00a0\u00bb#020202&Prime; text_line_height=\u00a0\u00bb1.8em\u00a0\u00bb header_font=\u00a0\u00bb||||||||\u00a0\u00bb header_2_font=\u00a0\u00bb||||||||\u00a0\u00bb module_alignment=\u00a0\u00bbcenter\u00a0\u00bb min_height=\u00a0\u00bb30px\u00a0\u00bb custom_margin=\u00a0\u00bb||||false|false\u00a0\u00bb locked=\u00a0\u00bboff\u00a0\u00bb]<\/p>\n<p>Durant toutes ces ann\u00e9es, j\u2019ai pu approfondir cette mati\u00e8re en me confrontant aux grandes probl\u00e9matiques juridiques et acquis un savoir-faire et une connaissance que je restitue toujours \u00e0 mes \u00e9tudiants dans le cadre d\u2019enseignements \u00e0 la Facult\u00e9 de droit d\u2019Aix-en-Provence. Fort de cette exp\u00e9rience de pr\u00e8s de 7 ann\u00e9es et souhaitant me confronter \u00e0 l\u2019application pratique du droit fiscal, c\u2019est naturellement que j\u2019ai embrass\u00e9 la carri\u00e8re d\u2019avocat fiscaliste aux c\u00f4t\u00e9s de David SITRI. Charg\u00e9 du contentieux fiscal au sein du Cabinet, j\u2019interviens \u00e9galement en mati\u00e8re de conseil fiscal sur des consultations ponctuelles dans tous les domaines du droit fiscal ou dans le cadre des restructurations de patrimoine professionnel ou personnel que nous mettons en \u0153uvre.<\/p>\n<p>[\/et_pb_text][\/et_pb_column_inner][\/et_pb_row_inner][\/et_pb_column][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1&Prime; _builder_version=\u00a0\u00bb4.4.6&Prime;][et_pb_row _builder_version=\u00a0\u00bb4.4.6&Prime;][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.4.6&Prime;][et_pb_text _builder_version=\u00a0\u00bb4.4.6&Prime; text_font=\u00a0\u00bbPrata||||||||\u00a0\u00bb text_font_size=\u00a0\u00bb26px\u00a0\u00bb custom_margin=\u00a0\u00bb||30px||false|false\u00a0\u00bb]<\/p>\n<p>Contactez Xavier Valli<\/p>\n<p>[\/et_pb_text][et_pb_contact_form captcha=\u00a0\u00bboff\u00a0\u00bb email=\u00a0\u00bbxavier.valli@senseavocats.com\u00a0\u00bb custom_message=\u00a0\u00bbNom : %%Name%%||et_pb_line_break_holder||Email : %%Email%%||et_pb_line_break_holder||Message : %%Message%%\u00a0\u00bb use_redirect=\u00a0\u00bbon\u00a0\u00bb redirect_url=\u00a0\u00bb\/confirmation\u00a0\u00bb success_message=\u00a0\u00bbVotre message a bien \u00e9t\u00e9 envoy\u00e9 !\u00a0\u00bb admin_email_subject=\u00a0\u00bbDemande de contact\u00a0\u00bb user_notification=\u00a0\u00bbon\u00a0\u00bb from_email=\u00a0\u00bbmail@senseavocats.com\u00a0\u00bb user_email_subject=\u00a0\u00bbVotre demande de contact\u00a0\u00bb user_email_body=\u00a0\u00bb<\/p>\n<p>Cher %%Name%%,<\/p>\n<p>Nous avons bien pris en compte votre message et vous recontacterons dans les plus brefs d\u00e9lais.<\/p>\n<p>Bien cordialement<\/p>\n<p>Dear %%Name%%,<\/p>\n<p>Your message has been duly received and we will revert back to you as soon as possible.<\/p>\n<p>Best regards<\/p>\n<p>\u00a0\u00bb submit_button_text=\u00a0\u00bbEnvoyer\u00a0\u00bb _builder_version=\u00a0\u00bb4.4.6&Prime; 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