The French Council of State upholds the judgment of the Court of Appeal of Douai on unlawful State aid concerning a tax on publicity expenses allocated to finance the press sector (Damart Serviposte)

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 Council of State against the judgment of the Administrative court of appeal of Douai, confirming the judgement of first instance, in which the administrative tribunal of Lille gave judgment for the applicant, which claimed the restitution of a tax paid for the period 1999 and 2000. Summary of the Court's findings The Council of State recalls the judgement of the courts of lower instance by judging that the disputed tax constituted an integral part of an aid Scheme and therefore falls within

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