The French Administrative Court of Nancy annuls a judgment which declared the admissibility of a repayment order for the tax on advertisement expenses constituting unlawful State aid (Fagnières / Pierrydis / Chamdis / Sodichamp / Eperdis)

Factual Background In this case, the Minister of Economy and Finances seeks the annulment of the administrative tribunal of first instance decision allowing the defendants restitution of the payment of taxes on advertising expenses paid for the year 2002. Between the judgment of the first instance court and the appeal, the administrative tribunal of Lille in a judgment dated 27 May 2004 ruled that the provision at issue infringed EC law. This was also confirmed by judgements of the Council of State in cases dated 21 December 2006 (Council of State, 21.12.2006, Ministre de l'économie, des finances et de l'industrie v. SA Damart Serviposte France and Ministre de l'économie, des finances et de l'industrie v. SA Auchan France and