The French Council of State applies the EU Court of Justice State aid Casino case law to dismiss the action of wholesalers claiming the unlawfulness of the tax to support the trade and craft sectors (Fédération des entreprises du commerce et de la distribution et autres)

Factual Background A federation of wholesalers, supported by undertakings active in the sector, seeks the annulment (excès de pouvoir) of a decree modifying the implementation of a tax to support the trade and craft sectors (TACA). The TACA is a progressive tax borne directly by retail stores in France which have a sales area exceeding 400 m2 and an

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Authors

  • Sheppard, Mullin, Richter & Hampton (Brussels)
  • European Court of Justice (Luxembourg)

Quotation

Jacques Derenne, Cédric Kaczmarek, The French Council of State applies the EU Court of Justice State aid Casino case law to dismiss the action of wholesalers claiming the unlawfulness of the tax to support the trade and craft sectors (Fédération des entreprises du commerce et de la distribution et autres), 20 June 2006, e-Competitions June 2006, Art. N° 28062

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