The French Court of Appeal for Douai rejects a tax payer’s claim which contest a tax adjustment and the sums reintegration perceived in the context of the "Borotra plan", on the ground that there was no uncertainty concerning the repayment of the unlawful aid (Blanchisserie industrielle du marais)

Factual Background The appellant seeks the annulment of the judgment of the administrative tribunal of Amiens dated 16 November 2006 in which the undertaking's claim for repayment of additional taxes paid on societies and VAT was rejected. The appellant is active in the field of washing, ironing and packing clothes and was subject to a tax adjustment for the years 1998 and