The French Civil Supreme Court applies the EU Court of Justice Casino case law on State aid to dismiss the action of wholesalers claiming the unlawfulness of the tax to support the trade and craft sectors (Galerie de Lisieux)

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Reference

French Civil Supreme court, Galerie de Lisieux, N°V-03-12.565, 04 July 2006 (French)

Factual Background The appellant seeks the annulment of the case of the court of appeal of Caen in which the court had rejected its claim for the grant of a refund in relation to a tax for the support of the trade and craft industry ("TACA") paid between 2003 and 2005. The TACA is a progressive tax borne directly by retail stores in France which have a sales

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