Article: "Pouvoir d'audition simple des agents des douanes : quelle portée donner à l'arbitrage de la chambre mixte de la Cour de cassation ? "

A ruling handed down on March 29, 2024 in a customs case, as seen through the eyes of two lawyers, one a criminal lawyer (Arnaud Mailhos, Bredin Prat), the other a customs lawyer(Gaspard de Bellescize - ADVENIAT AVOCATS). Read our commentary in the October issue of Revue des sociétés Lefebvre Dalloz.

The mixed chamber of the French Supreme Court (Cour de cassation) arbitrates the divergent assessments of the commercial and criminal chambers, and deduces from the "useful effect" of the provisions of articles 65 and 334 of the Customs Code the existence of a limited power of hearing for customs officers, This power must (I) be exercised with persons concerned by their inspections and investigations, (II) be limited to the gathering of information and declarations, either spontaneous or in response to questions, in connection with the purpose of the inspections and investigations, (III) not be subject to any coercive measures, and (IV) respect the principle of due process. Questions remain about the practical aspects of these "simple" hearings.