Tag: Customs and customs taxation
Stéphane Le Roy spoke at the annual conference of the Institute of Tax Lawyers about the improvements of the risk management of customs matters
On March 24, 2026, Stéphane Le Roy spoke at the annual conference of the Institute of Tax Lawyers (IACF), organized by the IACF’s Customs and Energy and Environmental Taxation Commission, on the topic “The Challenges of Data and Customs Compliance: A New Era in Risk Management” at the headquarters of the National Bar Council. Stéphane […]
Stéphane Le Roy published two comments of rulings of the Court of cassation in the release of legal magazine “VAT Customs Environment” of June 2026
Stéphane Le Roy is co-author of a column titled “Customs: Inspections – Penalties – Litigation” in the journal TVA Douane Environnement, (VAT, Customs, Environment) No. 2-2026, June 2026, Section 11 (Editions JFA Juristes & Fiscalistes Associés). Stéphane Le Roy commented on two ruling by the Criminal Chamber of the Court of Cassation. The first ruling […]
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 the Court of cassation and CJEU rulings in the second release of legal magazine “VAT Customs Environment” (March 2026)
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).