The French Administrative Court of Appeal of Versailles rejects the arguments of a tax payer resisting the payment of a tax on certain advertising expenses on the ground that the levy was not hypothecated to any aid measures (Daimler Chrysler)

Factual Background The appellant seeks the annulment of a judgment of the administrative tribunal of Versailles of 14 March 2006 in favour of the society SA Daimler Chrysler France, which claimed the reimbursement of tax paid in 2002 on certain advertising expenses.