Tag: Customs and customs taxation

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

Commentaire d’un arrêt de la chambre criminelle de la Cour de cassation en matière douanière

Vincent Courcelle-Labrousse a publié un article dans la revue Dalloz AJ Pénal en janvier 2023 (pp. 40-41)  commentant un arrêt de la chambre criminelle de la Cour de cassation du  9 novembre 2022 (pourvoi 21-85.747) intitulé Droit de communication et pouvoir général d’audition : non Principe du contradictoire : oui, mais Autorité du civil sur le pénal : […]