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

Stéphane Le Roy is co-author of a column titled “Customs: Inspections – Penalties – Litigation” in the journal TVA Douane Environnement, No. 1-2026, Section 11 (Editions JFA Juristes & Fiscalistes Associés). Stéphane Le Roy commented on a ruling by the Court of Justice of the European Union (CJEU) dated December 18, 2025 (C-259/24) declaring inadmissible preliminary questions concerning a request for remission of customs duties (§§ 27–32, pp. 254–256) and a ruling by the Criminal Chamber of the Court of Cassation dated October 29, 2025 (No. 24-84.234, published in the Bulletin) regarding customs laundering (§§ 33–41, pp. 256–258).