Tag: Customs and customs taxation

Stéphane Le Roy spoke at the annual conference of the IACF

Stéphane Le Roy spoke at the annual conference of the Institut des Avocats Conseils Fiscaux (IACF) organised jointly by the VAT Commission and the Customs and Energy and Environmental Taxation Commission of the IACF, on the theme ‘VAT and customs news: different perspectives’, on 12 June 2025 at the Maison du Barreau in Paris. Stéphane […]

Commentary of a ruling of the the criminal chamber of the Court of Cassation in customs matters

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 […]

Conference of the Institute of Tax Advisors Lawyers (IACF)

Stéphane Le Roy spoke on March 14, 2023 during the conference of the Institute of Tax Advisors Lawyers (IACF – “Institut des Avocats Conseils Fiscaux”) at the house of the National Bar Council. The conference focused on “Customs  law news: which place for Customs in 2023 in the ongoing changes ?  » He perused the […]

Customs Investigations Rules and the Public Prosecutor

“L’Actualité Juridique – AJ Pénal”, one of most significant periodicals on Criminal law and procedural issues in France,  released in October 2023 a set of articles  regarding the law n° 2023-610 dated 18th July 2023 “aiming at giving the Customs the means to deal with new threats“.  Vincent Courcelle-Labrousse published a study entitled “Customs Investigations […]

19 December 2023