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The French Administrative Supreme Court rules that a new tax aimed at replacing an unlawful State aid is not by itself an other unlawful State aid (SNIP - Syndicat National de l’Industrie Pharmaceutique)

This French State's Council case Syndicat National de l'Industrie Pharmaceutique is well known for its contribution to the relationship between EC law and French law. In this ruling, the State's Council established the supra-legislative value of the general principles resulting from EC law (see the comment of A.-L. Valembois, AJDA 2002, p. 1219). This comment concentrates however on the State aid issue at stakes. In 1996, the French Government imposed to pharmaceutical laboratories several so-called exceptional taxes in order to contribute to the balance of the social security system. One of these taxes was based on the annual turnover before taxes. This tax was

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  • Schmitt Avocats (Paris)

Quotation

Elias Berkani, The French Administrative Supreme Court rules that a new tax aimed at replacing an unlawful State aid is not by itself an other unlawful State aid (SNIP - Syndicat National de l’Industrie Pharmaceutique), 3 December 2001, e-Competitions December 2001, Art. N° 13762

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