Stéphane Le Roy spoke in a symposium on the new Code of Taxation on Goods and Services
Expertise involved: Energy environmental and excise taxation
Stéphane LE ROY participated in the symposium organized at the Ministry of Economy and Finance in Bercy on December 18, 2025, whose theme was “The Code of Taxation on Goods and Services [CIBS in French], an Original Experience in Recodification.” Stéphane LE ROY spoke at the second round table on “users’ acceptance of the CIBS,” addressing the uncertainties that remain regarding excise duties on energy, awaiting for the regulatory section of the CIBS, which has been delayed since 2022. The proceedings of this symposium were published in the Revue de Droit fiscal (Tax Law Review) on February 12, 2026, No. 7-8 2026 (read our contribution on pp. 34-35).