Stéphane Le Roy


Stéphane Le Roy, a graduate of the Institut d’Etudes Politiques de Paris (1988), has been a member of the Paris Bar since 1994. From 1994 to 2009, he was a lawyer at GIDE LOYRETTE NOUEL, where he was involved in major customs litigation, in particular in cases of Community transit cases TIR carnets and in the field of the common agricultural policy.

Stéphane Le Roy has developed in recent years an in-depth expertise in energy taxation, relating to carbonaceous fossil fuels (oil, gas, coal) and electricity, following the transfer of competence in 2015 to Customs of the collection of the onerous ” contribution to the electricity public electricity” (CSPE). Stéphane Le Roy is increasingly involved in biofuels taxation. He is also very involved in ecological taxation issues in major cases that have led to landmark case law decisions (TGAP).

Stéphane Le Roy is in charge of significant litigation on the application of Community legislation on customs duties (management of special procedures, classification of goods under the tariff nomenclature, etc.) and excise duties (consumption duties on manufactured tobacco and beer, wine and other alcoholic beverages). He regularly handles cases related to prohibitions (exports of dual-use civilian and military goods, transfers of waste, etc.).

Stéphane Le Roy is in charge of the editorial management of the Lettre d’Information du Cabinet (39 issues from 2013 to 2021).

On December 2021, Stéphane Le Roy was coopted as a member of the commission dedicated to “Customs Law, excise on energy and ecological taxation” of the “Institut des Avocats Conseils Fiscaux” , which is the first law society of tax lawyers in France.   

Ranking: several citations in “Who’s Who Legal – Trade & Customs” including in 2019: “Stéphane Le Roy is a well-known name in the French market who is highly thought of for his expert handling of complex customs litigation, proceedings“.

Domains of intervention

Customs and customs taxation
Energy, Environmental and excise taxation

Languages: French, English, German

Phone: +33 (0)1 44 55 38 83