Stéphane Le Roy published two comments of rulings of the Court of cassation in the release of legal magazine “VAT Customs Environment” of June 2026

Stéphane Le Roy is co-author of a column titled “Customs: Inspections – Penalties – Litigation” in the journal TVA Douane Environnement, (VAT, Customs, Environment)  No. 2-2026, June 2026, Section 11 (Editions JFA Juristes & Fiscalistes Associés). Stéphane Le Roy commented on two ruling by the Criminal Chamber of the Court of Cassation. The first ruling addressed the validity of the seizure reports (February 18, 2026, No. 25-81.285, §§ 22–27, pp. 291–292). The second ruling expanded on the case law regarding the concept of the “holder” of goods   (March 25, 2026, No. 25-81.864, §§ 39–47, pp. 295–297).