The French Administrative Appeal Court of Nantes dismisses the appeal of a tax payer resisting the payment of a tax on certain advertising expenses on the ground that the levy was not hypothecated to any State aid measures (Tax on advertising expenses)

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 taxes and is placed on a part of the annual value added of the previous year. The product of the disputed tax is entirely designated to the fund