Customs officials’ power to carry out “auditions ‘simples” (interviews without enforcement measures): to what extent does the Court of Cassation’s decision of 29 March 2024 clarify the rules governing this type of interview?

Written by Arnaud Mailhos and Gaspard de Bellescize

Published in the Revue des sociétés – Dalloz

The French Court of Cassation, in a combined sitting comprising three of its chambers, has arbitrated on the differences in interpretation given by its commercial chamber and its criminal chamber concerning customs officials’ powers to interview, and deduces from the “useful effect” of the provisions of Articles 65 and 334 of the French Customs and Excise Code that such officials do have a limited power to interview, provided that the interviews are (I) of persons concerned by their inspection and investigation, (II) limited to collecting information and statements, whether given spontaneously or in response to questions, related to the purpose of the inspection and investigation, (III) without any enforcement measures, and (IV) carried out in compliance with the principle of respect for the rights of the defence. Questions remain concerning the practical aspects of these “auditions ‘simples”. The lessons provided by this decision can extend to investigations conducted by the French Financial Markets Authority, the AMF. Read more