The French Administrative Court of Appeal for Versailles annuls a recollection title but confirms that the principle of effectiveness prevails over damage claims by a beneficiary of State aid (Groupe Pierre Henry)

On 16 December 2003, the European Commission (the "Commission") requalified a disposition of the French tax code as an unlawful aid. This disposition, article 44 septies, allowed legal entities incorporated to acquire failing companies active in the industrial sector to be partially exempted from corporate tax. The company Groupe Pierre Henry ("PH") had benefited from this exemption in 2000 and 2001. Following a judgement by the Court of Justice ("CJEU") in November 2008 condemning France for failure to apply the Commission's decision, [1] the French tax administration issued a recollection title addressed to PH aiming at the aid's recovery. PH lodged an action against

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Georgios Yannouchos, Nicolas Chavonnand-Valades, The French Administrative Court of Appeal for Versailles annuls a recollection title but confirms that the principle of effectiveness prevails over damage claims by a beneficiary of State aid (Groupe Pierre Henry), 25 January 2018, e-Competitions January 2018, Art. N° 109470

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