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Gauthier Blanluet

Partner

Gauthier Blanluet

Partner
Paris +33-1-7304-1000+33-1-7304-1000 +33-1-7304-1010+33-1-7304-1010
blanluetg@sullcrom.com

Gauthier Blanluet joined Sullivan & Cromwell as a partner in 2003. His practice mainly focuses on tax, mergers and acquisitions, and capital markets. He is also a professor of Business Tax Law at the University of Paris II.

Mr. Blanluet is recognized as one of the leading French lawyers for matters related to tax and mergers and acquisitions.

Professional Activities

  • Mr. Blanluet is a professor of Business Tax Law and co-director of the master's degree program in Tax Law at the University of Paris II.
  • Within the International Fiscal Association (IFA), Mr. Blanluet is a member of the board of directors of the IFA’s French branch and also serves as the French representative of the IFA permanent scientific committee.
  • Mr. Blanluet is both a member of the board of directors and a member of the international committee of the IACF (Institut des Avocats et Conseils Fiscaux).
  • Mr. Blanluet is co-head of the tax commission at the Club des Juristes.
  • He is also a member of the International Bar Association, the French Institute of Tax Lawyers, the European Association of Tax Law Professors, the Société de Législation Comparée and the Association Henri Capitant.
Recognitions
  • Option Droit & Affaires: Ranked Band 1 for Transactional Tax Law and Band 1 for Tax Litigation (2016)
  • Best Lawyers in France: Corporate, Mergers and Acquisitions, and Tax (2010, 2011, 2012)
  • Chambers Europe: Corporate and M&A (2007-2015), and Tax (since 2007)
  • Chambers Global: Tax (since 2000) and M&A (since 2003)
  • IFLR1000: Financial and Corporate (2011, 2012, 2013, 2014, 2015, 2016, 2017, 2018)
  • International Tax Review’s Tax Controversy Leaders: Tax (2015, 2016)
  • Euromoney’s Guide to the World’s Leading Tax Advisers (2002, 2004, 2008)
  • European Legal Experts: Tax (since 2005)
  • The Legal 500 EMEA: Transactional/Corporate Tax (since 2011)
  • Who’s Who Legal: Corporate Tax


SELECTED REPRESENTATIONS

Mergers and Acquisitions and Other Corporate Transactions
  • Alcatel-Lucent on its combination with Nokia
  • Crédit Agricole on the €6.6 billion combination of Crédit Agricole’s and Société Générale’s asset management businesses
  • EDF on its tender offer for the shares of EDF Energies Nouvelles
  • France Télécom on its €3.3 billion sale of PagesJaunes to KKR, its €579 million synthetic merger with Equant and its €5 billion acquisition of the minority interests in Wanadoo
  • Goldman Sachs in GS Whitehall’s numerous real estate acquisitions throughout Europe and in the hotel industry in particular
  • Renault and Nissan on their strategic cooperation with Daimler
  • Renault on its share buyback program
  • Rio Tinto on the tax aspects related to the disposal of its packaging business
  • Suez Environnement on the tax aspects of its spin-off
  • Thomson in its $516 million joint venture with TCL in China, and in the acquisition by Silver Lake Partners of a $500 million interest in Thomson
  • Crédit Mutuel on certain tax aspects related to a joint venture in the consumer credit business
Restructuring
  • Alcatel-Lucent on its debt restructuring
  • Natixis in connection with the €35 billion guarantee issued by BPCE, its parent company, to cover toxic assets held by Natixis
  • Technicolor (formerly Thomson) on its debt restructuring
  • a CIFG creditor group in connection with commutation/recapitalization transactions to restore the financial position of CIFG
  • Goldman Sachs in connection with the refinancing of Eurotunnel restructuring
Securities and Structured Products
  • Alcatel-Lucent on rights issue and high-yield offerings
  • BNP Paribas on several structured transactions
  • Morgan Stanley on a derivative product
  • Polygon Investments on a confidential financial transaction
  • The underwriters on the initial public offering of CFAO
  • Eutelsat on its debt offering
  • EDF on several bond offerings
  • Suez Environnement on its listings on Euronext Paris and Euronext Brussels
  • Paris RE on its €224.5 million initial public offering
  • The underwriters on the €1 billion initial public offering by Eutelsat
  • The underwriters in EDF’s €7.5 billion privatization, considered the largest IPO ever in France
  • France Télécom on its €5.1 billion privatization via an unregistered accelerated book-build offering and combined €1.15 billion OCEANEs offering
  • The issuer and selling shareholder on the €1.25 billion initial public offering by PagesJaunes
  • The underwriters in Vivendi Universal’s precedent-setting $1.3 billion and follow-on $1.6 billion high-yield debt offerings
In addition to providing tax and corporate advice on the above matters, Mr. Blanluet’s work also includes a significant tax litigation practice. He often represents major corporations and financial institutions in their most sensitive matters involving tax disputes and critical settlements with national tax authorities.