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The French Supreme Administrative Court welcomes actions claiming release or reimbursement of a tax financing a State aid in case of absence of notification of the statute setting up the tax (CNIH)

Background It is settled case law that the implementation of the system of supervising State aid is a matter for both the Commission and, having regard to the direct effect of the last sentence of article 88 (3) EC, the national courts. The European Court of Justice ruled in two historical cases, first in the Salmons case (ECJ, November 21th, 1991, FNCEPA and Syndicat national des négociants and transformateurs de saumon, Case C-354/90, [1991] ECR I-5505) and, after, in the SFEI case (ECJ, July 11th, 1996, SFEI a. o., Case C-39/94, [1996] ECR I-3547) that the national courts hold a distinct role from the Commission's role in the State aid system. In the Salmons case, the ECJ held that « the Commissions's final decision does not have the effect of regularizing ex post facto the

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Jean-Yves Chérot, The French Supreme Administrative Court welcomes actions claiming release or reimbursement of a tax financing a State aid in case of absence of notification of the statute setting up the tax (CNIH), 6 November 1998, e-Competitions November 1998, Art. N° 13355

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