Commentary of a ruling of the the criminal chamber of the Court of Cassation in customs matters
Expertise involved: Customs and customs taxation
Vincent Courcelle-Labrousse published an article in the journal Dalloz AJ Pénal in January 2023 (pp. 40-41) commenting a ruling of the criminal chamber of the Court of Cassation of November 9, 2022 (recourse 21-85.747). The article was titled
Right of communication and general power of hearing and questioning the operators : no
Principle of contradiction (right to be heard): yes, but
Civil authority (of civil judges’ rulings) over criminal (judges) : no
Retroactivity in mitius: no more