Stéphane Le Roy published two comments of cassation rulings in the new legal magazine “VAT Customs Environment”

Stéphane LE ROY is co-editor of a column entitled “Customs: control – sanctions – litigation” in the new magazine TVA Douane Environnement (VAT, Customs and Environment taxation) Editions JFA (Juristes & Fiscalistes Associés). The first issue of which was published in December 2025. Stéphane LE ROY commented on a ruling by the Criminal Chamber of the Court of Cassation on February 12, 2025 (No. 24-83.285) concerning the new customs administration inspection regime. He also commented on a ruling of April 2, 2025, by the same chamber (appeal no. 24-80.999) concerning the conditions for applying the customs detention regime provided for in Article 323-1 of the Customs Code (pages 343 to 347).