The French Administrative Supreme Court referred a case to the ECJ for a preliminary ruling on a tax deduction limited to expenditure on research carried out in the State of taxation (Baxter)

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Reference

French Administrative Supreme Court (Conseil d’Etat), 28 march 1997, Société Baxter, Cases n° 179049, 179050, 179054

Three pharmaceuticals companies engaged an action for the annulment of a State ordinance which established emergency measures aiming at the re-establishment of the balance of social security consisting in exceptional contributions to be paid by pharmaceuticals companies. One of these contributions provides for a deduction, when calculating the amount of tax payable, of the expenses in France of

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Author

Jean-Yves Chérot
University Aix-Marseille

France 132 articles 430971 visits

Quotation

Jean-Yves Chérot, The French Administrative Supreme Court referred a case to the ECJ for a preliminary ruling on a tax deduction limited to expenditure on research carried out in the State of taxation (Baxter), 28 March 1997, e-Competitions Bulletin March 1997, Art. N° 24604

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