Stéphane Le Roy releases two articles in « VAT Customs environment »

Stéphane Le Roy is co-author of a column entitled ‘Customs: inspections – penalties – litigation’ in the journal *TVA Douane Environnement*, No. 2-2026, June 2026, section 11 (published by Editions JFA Juristes & Fiscalistes Associés). Stéphane Le Roy has commented on two judgments of the Criminal Chamber of the Court of Cassation dated 18 February 2026 concerning the procedures for drawing up a seizure report (appeal No. 25-81.285, §§ 22 to 27, pp. 291–293) and of 25 March 2026 on the concept of the ‘holder of the contraband’ (appeal No. 25-81.864, §§ 40 to 47, pp. 295–297).