Tag: Customs and customs taxation
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 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 […]
Vincent Courcelle-Labrousse comments a ruling about the recidivism in Customs offenses
In the November 2025 issue of AJ Pénal (p. 497), Vincent Courcelle-Labrousse published anarticle “Recidivism and customs offenses”, which comments on the ruling of the Criminal Chamber of the Court of Cassation of September 10, 2025 (appeal no. 24-82.155).
Vincent Courcelle-Labrousse releases an article about the European Public Prosecutor Office
Vincent Courcelle-Labrousse comments in the July issue of the AJ Pénal Dalloz review on the ruling of the Grand Chamber of the CJEU of 8 April 2025 (C-292/23) on the review of judicial acts of the European Public Prosecutor’s Office.
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 […]