The French Administrative appeal court of Marseilles dismisses the appeal of a tax payer claiming the refund of a judging that the levy was not hypothecated to any aid measures (Tax on meat purchases)

Factual Background The claimants seek the annulment of judgments by the administrative tribunal of Nice rejecting their claim for a refund of the tax on meat purchase, instituted by Article 302 ZD of the general tax code. The tax was initially designed to finance the public service of quartering but was finally integrated to the general State budget by a law of 31 December 2000. The claimants are claiming that the tax constitutes unlawful State aid within the meaning of Article 88(3) EC. Summary of the Court's findings The claimants argue that their claim should be declared admissible at first instance. The court of appeal upheld the reasoning of the tribunal of first instance. After recalling

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Authors

  • Sheppard Mullin (Brussels)
  • European Court of Justice (Luxembourg)

Quotation

Jacques Derenne, Cédric Kaczmarek, The French Administrative appeal court of Marseilles dismisses the appeal of a tax payer claiming the refund of a judging that the levy was not hypothecated to any aid measures (Tax on meat purchases), 3 October 2006, e-Competitions Bulletin October 2006, Art. N° 28073

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