The French Supreme Administrative Court rules that the variations in the contributions paid by users of public service do not constitute a modification of a State aid scheme approved by the EU Commission (Federation nationale)
Factual Background
The appellant seeks the annulment of a decree relating to the calculation and the rate of a tax on slaughtering. The tax is instituted in application of a provision of the General Tax code (Article 302 bis ZD) is applied to slaughterhouse and is designed to finance the public service of quartering and for the transport, storage and pursuant a provision of the Rural code.
Summary of the Court's findings
The Council rejects the plea of the appellant claiming that the disputed decree constituted unlawful State aid within the meaning of Article 88(3) EC.
The Council of State declares the pleas admissible. The Council of State recalls the allocation of competences between the Commission and the national courts. The national courts have a duty to sanction the
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