Customs and respect for the rights of the defence
The Supreme Court rules that the court of appeal does not give a legal basis to its decision by rendering it without investigating whether the parties had been able to usefully put forward their observations prior to the notification of the customs offenses which were attributed to them (Supreme Court, 23 June 2021, n°19-10019, 19-14472)
Customs – Criminal liability
The holder of the goods, deemed liable for fraud, can only counter this presumption provided for in article 392 of the Customs Code by providing proof of the diligence carried out to ensure the nature of the goods carried in order to establish good fait (Supreme Court, 17 Febr. 2021, n°20-81282)
The impact of Brexit on the customs treatment of commercial vessels and yachts – E Workshop – 14 January 2021
Jean-Philippe MASLIN speaks at the e-workshop "The impact of Brexit on the customs treatment of commercial vessels and yachts" on 14 January 2021, organized by YoungShip France.
