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)

KEYWORDS
Reference

French Council of State, Fédération des entreprises du commerce et de la distribution et autres, Decision No. 279085, 20 June 2006 (French)

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

Access to this article is restricted to subscribers

Already Subscribed? Sign-in

Access to this article is restricted to subscribers.

Read one article for free

Sign-up to read this article for free and discover our services.