The French Administrative Court of Appeal of Marseille dismisses the appeal of taxpayers claiming the refund of the tax on meat purchases judging an absence of hypothecation of the levy to aid measure (Panama / Fauger / Maurevar / Faremy / Montaudis / Cannecar ...)

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 all the pleas relating to the unlawfulness of the tax because of its indirect affect on the financing of the public service of quartering. Summary of the Court's findings The court rules on the lawfulness of the fiscal measure. After recalling the obligation derived from the provisions of Article