The French Court of appeal of Douai rejects the claim of a tax payer contesting a tax adjustment and the reintegration of the sums 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

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Authors

  • Sheppard Mullin (Brussels)
  • European Court of Justice (Luxembourg)

Quotation

Jacques Derenne, Cédric Kaczmarek, The French Court of appeal of Douai rejects the claim of a tax payer contesting a tax adjustment and the reintegration of the sums 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), 29 March 2008, e-Competitions Bulletin March 2008, Art. N° 28065

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