The challenges

“Public-private partnerships” (PPPs) is a recent expression covering highly varied arrangements that relate to building and managing infrastructures, facilities or public services. These arrangements are either based on longstanding legal traditions in France and other administrative law countries – of which the most representative example is the concession, or on an adaptation of Anglo-Saxon project financing practices that have recently been introduced in France to fund public projects. Implementing PPPs requires a solid understanding of the diverse legal and tax implications. In particular, they call for expertise based on in-depth knowledge of traditional administrative law in addition to law and taxation applying to innovative financing techniques.

Our practice areas

We cover all types of PPP contractual structures:

• Delegating public services: concessions, leases
• Administrative long-term leases and long-term leases for hospitals
• Permits authorising temporary occupancy of public land – Leases with purchase option
• Partnership agreements
• Build-Operate-Transfer (BOT) arrangements
• Comprehensive public procurement contracts
• Complex contractual structures

PPPs may be formed in areas as varied as:

• Construction and real estate management
  - Offices and public housing
  - Schools
  - Hospitals and emergency units
  - Police stations
  - Courts and prisons.
• Culture, sports and leisure
  - Museums and cultural centres
  - Sports facilities
  - Leisure centres.
• Energy
  - Town heating
  - Hydrocarbon transformation
  - Renewable energy.
• Environment
  - Water and waste water treatment
  - Waste processing.
• City services
  - Public lighting
  - Street furniture.
• Transport
  - Ports
  - Airports
  - Road and train networks.

Our approach

From the design phase to the implementation stage, we assist private and public organisations in all stages of their national and international projects. We join forces with experts from member firms in CMS, who specialise in PPPs in their respective jurisdictions (25 countries including 14 in Europe).

• Defining contractual arrangements
• Drafting tender specification documents
• Drawing up specific procedures for calls for tenders
• Structuring project consortiums and companies
• Preparing tenders
• Drawing up agreements between the various parties
• Project finance structuring
• Tax optimisation.

We are supported by our team of tax experts reputed for their excellence and in- depth knowledge of the public sector and established experience in PPPs, particularly with respect to the tax aspects of projects.

Our clients

States, international organisations, private operators and financial institutions regularly place their trust in us to manage their national and international projects