Cédric Kaczmarek

Factual Background Twelve interprofessional organisations lodged a series of actions in annulment against a ministerial decision before the administrative jurisdictions, rejecting their demand for notification to the European Commission of a provision of the French rural code (Code rural) (...)

Introduction On 30 September 2008, the Brussels Court of Appeal made a preliminary reference to the European Court of Justice (“ECJ”) relating to the compatibility of the Belgian procedural rules governing appeal cases with EC Regulation (EC) n° 1/2003 on the implementation of the rules on (...)

Factual Background This case is an appeal lodged against a judgment at first instance in which the claimant saw its request dismissed. It claimed the annulment of a local authority (city) decision confirming a concession contract for the dredging of the port of a commune. The contract was (...)

Factual Background The syndicate seeks the annulment of the judgment of the administrative court of Pau (first instance) in which the applicant had obtained the annulment of a decision of the city of Bayonne granting a concession to an undertaking for the operation of public transport. The (...)

Factual Background The society Primistères Reynoird imports goods from the continental part of France and other Member States of the European Union to Guyana and paid the levies in relation to the dock dues and an additional tax for the period between 1 October 1991 and 31 December 1992. In (...)

Factual Background The appellant is a group of pork producers also active in the field of slaughtering, cutting and pork meat processing. The undertaking, supported by Syndigel, which is a syndicate of wholesalers, seeks the annulment of an administrative decision of the Ministers of economy (...)

Factual Background This case concerns a public tender procedure in which VZW Merlijn Marketeer (“VZW”) was awarded the assignment to investigate the existing customer relations of the National Bank of Belgium (“Bank”). VWZ’s offer was the most economical, in that it was the lowest price of all the (...)

Factual Background The appellant seeks the annulment of the judgment of the administrative tribunal of Amiens dated 16 November 2006 in which the undertaking’s claim for repayment of additional taxes paid on societies and VAT was rejected. The appellant is active in the field of washing, (...)

Factual Background In this case, the Minister of Economy and Finances seeks the annulment of the administrative tribunal of first instance decision allowing the defendants restitution of the payment of taxes on advertising expenses paid for the year 2002. Between the judgment of the first (...)

Factual background The Fédération royale de l’industrie des Eaux et boissons rafraichissantes (the “Federation”) sought the annulment of a law of March 2007. The Federation alleged that the law constituted State aid, even if the measure pursues the legitimate objective of protection of (...)

Factual Background The appellant seeks the annulment of a decree relating to the calculation and the rate of a tax on slaughtering. The tax is instituted in application of a provision of the General Tax code (Article 302 bis ZD) is applied to slaughterhouse and is designed to finance the (...)

Factual Background The appellants seek the annulment of the administrative tribunal of Nice decision rejecting its demand for tax paid on meat purchases. The tribunal had judged that considering that the tax had been integrated in the general budget of the State, it was not obliged to rule on (...)

Factual Background The appellants seek the annulment of the judgement of the tribunal of first instance in which the tribunal rejected the repayment of taxes paid on meat purchases for the period 2001 to 2003 and 2001 to 2002. Summary of the Court’s findings The court adopts the same (...)

Factual background In the decision of the Court of Appeal of Brussels of 16 March 2005, it was held that the Belgian State was not wrong to allow Belgacom, the incumbent Belgian telecommunication company to benefit from a tax exemption pursuant to a provision in a law of 1930 and included in (...)

Factual Background The appellants seek the annulment of an order of the tribunal of first instance in which the tribunal rejected the repayment of taxes paid on meat purchases, instituted by Article 302 bis ZD of the general tax code, for which it was subject for the period 2001 to 2003 for an (...)

Factual Background Régie Networks, an undertaking selling advertising space for the NRJ Group’s local radio stations, paid EUR 152 524 by way of parafiscal charge levied on advertisements broadcast on radio and television in 2001. It claimed reimbursement of that sum from the local tax (...)

Factual Background The appellant seeks the annulment of a judgment of the administrative tribunal of Versailles of 14 March 2006 in favour of the society SA Daimler Chrysler France, which claimed the reimbursement of tax paid in 2002 on certain advertising expenses. Before the tribunal of (...)

Factual Background The society seeks the annulment the administrative tribunal of Clermont-Ferrand judgment rejecting its claims for reimbursement of a tax on the expenses of the trade chambers (from 1991 to 2002). The disputed tax is instituted by a provision of the general tax code and is (...)

Factual Background The company Laboratoires Boiron appeals the judgment of the Court of appeal of Lyon in litigation concerning a provision of the French Code de la santé publique (Public Health Code). The appellants which is a pharmaceutical laboratory specialising in homeopathic medicines (...)

Factual Background The claimants contested the taxation of an indemnity paid to public servants having changed their regime of mutual insurance. This sum was taxed under Article 160-0 A of the General Tax Code. The claimants argued that the tax led to an infringement of article 3 g) EC and (...)

Factual Background This case is one in a series of cases against pharmaceutical producers and wholesale distributors concerning a provision of the French Code de la santé publique (Public Health Code). The relevant provision obliges pharmaceutical wholesalers to stock enough medical products to (...)

Factual Background SA Damart is an undertaking which sells advertising spaces inside free newspapers. The claimant requested the recovery of a tax imposed on certain commercial expenses as set by Article 302 bis of the Tax code. The Minister of Economy and Finances lodged an appeal before the (...)

Factual Background The Minister of Economy and Finance seeks the annulment of the judgment of the administrative tribunal of Caen allowing the request of wholesalers claiming restitution for a tax paid on expenses for advertisement. The tax is set by Article 302 bis MA of the general code on (...)

Factual Background Atac is an undertaking selling advertising spaces inside free newspapers. The claimant requested the recovery of a tax imposed on certain commercial expenses as set out by Article 302 bis of the Tax code. At first instance, the administrative tribunal of Lille held that the (...)

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 (...)

Factual Background The appellant sought the restitution of a tax for the support of the trade and craft industry ("TACA") paid between 2003 and 2005. Toys’R’US brought a claim before the tribunal for social security of Evry, which dismissed the demand. The TACA is a progressive tax borne (...)

Factual Background The appellant seeks the annulment of the case of the court of appeal of Caen in which the court had rejected its claim for the grant of a refund in relation to a tax for the support of the trade and craft industry ("TACA") paid between 2003 and 2005. The TACA is a (...)

Factual Background The appellant seeks the annulment of the extension of an interprofessional agreement concluded in the legal framework of the field of foie gras. The decree which is disputed here extended the scope of a provision of the rural Code on the implementation of actions of (...)

Factual Background A federation of wholesalers, supported by undertakings active in the sector, seeks the annulment (excès de pouvoir) of a decree modifying the implementation of a tax to support the trade and craft sectors (TACA). The TACA is a progressive tax borne directly by retail stores (...)

Factual Background This case is one of a series of cases against pharmaceutical producers and wholesale distributors concerning a provision of the French Code de la santé publique (Public Health Code). This provision obliges pharmaceutical wholesaler to keep a permanent stock of medicinal (...)

Factual Background The appellants are exploiting several retail premises and were therefore subject to the tax on the support of the trade and craft industry ("TACA"). The TACA is a progressive tax borne directly by retail stores in France which have a sales area exceeding 400 m2 and an annual (...)

Factual background The defendant is an undertaking active in the sector of production of food for cattle. It paid contributions to the Health and Animal Protection Funds pursuant to a provision of national law of December 1987 and implementing acts (Royal-Decree). The provision had not been (...)

Factual Background For several years, NV A.A. offered its clients a hospital admission insurance policy. This insurance which complementary to the mandatory insurance provided by health insurance funds. In 1999, NV A.A. paid the sum of € 705,883.73 in tax regarding these insurance contracts for (...)

Factual background The tribunal of Gand refered a question for preliminary ruling to the Arbitration court relating to the validity of a provision of the Belgian fiscal code granting a housing tax exemption for property. Belgacom contested the payment of the taxes after it lost the benefit of (...)

Factual background CELF is a cooperative society in public limited company form and carries on the activity of export agent. Its aims are to process directly orders for abroad and the French overseas territories and departments for books, brochures and any communication media and, more (...)

Factual Background The appellant is the legal representative for a society and seeks the annulment of the judgment of the court of appeal of Rennes. On 31 December 1999, the society Tricotages de l’AA concluded a collective agreement for the reduction of working time pursuant to the law of 13 (...)

Factual Background The claimant, a low cost airline established in Ireland, sought the annulment of the deliberation of the chamber of commerce of Strasbourg and the decisions of its president to sign, in execution of this deliberation, two agreements (principal agreement and supplemental (...)

Factual Background A Law of 12 April 1996 gives the State the ability to conclude framework agreements with professional branches in the textile, clothing, leather and shoe sector in order to maintain or develop employment in these sectors ("Borotra plan"). The agreements enable the (...)

Brief description of the facts and legal issues The claimant requested the Conseil d’Etat to annul an order ("arrêté") of the Ministry of the Economy, which laid down the method of calculation and rates of slaughter tax, allocated to the financing of the elimination of animal waste and (...)

Brief description of the facts and legal issues Gemo, a medium-sized supermarket, contested the legality of the tax. In 2000, the Administrative Court of Lyon ordered the reimbursement of the tax to Gemo. The Minister of the Economy, Finance and Industry appealed this decision and the Conseil (...)

Brief description of the facts and legal issues Professional associations for the agricultural sector filed a claim, in summary proceedings, for the suspension ("référé-suspension") of a ministerial order ("arrêté") setting out different methods for implementing the tax. They argued, inter alia, (...)

Brief description of the facts and legal issues The claimant requested that the Conseil d’Etat annul a decree ("décret") relating to the creation of a special tax on basic oils in favour of the Agency for the Environment and the Management of Energy ("Agence de l’environnement et de la maîtrise (...)