The French Court of Appeal in Lyon applies the "Casino" case of the EU Court of Justice to dismiss the action of wholesalers claiming the unlawfulness of the tax to support the trade and craft sectors (Agence Organic de recouvrement)

Factual Background The appellants are exploiting several retail premises and were therefore subject to the tax on the support of the trade and craft industry ("TACA"). The TACA is a progressive tax borne directly by retail stores in France which have a sales area exceeding 400 m2 and an annual turnover in excess of EUR 460 000. The tax rates progress in step with annual turnover per m2. The TACA was collected by the Caisse nationale de l'organisation autonome d'assurance vieillesse des travailleurs non salariés des professions industrielles et commerciales

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