The French Administrative appeal court of Douai rejects the claim of individuals based solely on Art. 87 EC judging that the provision has no direct effect (Direction de contrôle fiscal Nord)

Factual Background The claimants contested the taxation of an indemnity paid to public servants having changed their regime of mutual insurance. This sum was taxed under Article 160-0 A of the General Tax Code. The claimants argued that the tax led to an infringement of article 3 g) EC and

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Authors

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

Quotation

Jacques Derenne, Cédric Kaczmarek, The French Administrative appeal court of Douai rejects the claim of individuals based solely on Art. 87 EC judging that the provision has no direct effect (Direction de contrôle fiscal Nord), 9 May 2007, e-Competitions Bulletin May 2007, Art. N° 28071

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