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Vincent Courcelle-Labrousse commented on a ruling about a search into professional premises.. which was too much… early in the morning
Vincent Courcelle-Labrousse commented in *Dalloz AJ Pénal*, March 2026 (pp. 143–144) on a ruling by the Criminal Chamber of the Court of Cassation dated February 4, 2026 (appeal no. 25-85.316) concerning a search of business premises conducted improperly because it took place too early in the morning under Article 63 ter of the Customs Code.
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 […]
Stéphane Le Roy spoke in a symposium on the new Code of Taxation on Goods and Services
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,” […]
Stéphane Le Roy published two comments of cassation rulings in the new legal magazine “VAT Customs Environment”
Stéphane LE ROY is co-editor of a column entitled “Customs: control – sanctions – litigation” in the new magazine TVA Douane Environnement (VAT, Customs and Environment taxation) Editions JFA (Juristes & Fiscalistes Associés). The first issue of which was published in December 2025. Stéphane LE ROY commented on a ruling by the Criminal Chamber of […]