Tag: Customs and customs taxation
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 […]
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 […]