The Cour de Cassation seeks preliminary reference on whether tax financing retirement benefits amounted to State aid (Galeries de Lisieux)

Brief description of the facts and legal issues A retail store filed an action for reimbursement of a tax, which it considered to constitute State aid, because the tax was only payable by big retail stores, whereas only small retail stores were eligible to receive the retirement benefits financed by the tax.

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Jacques Derenne, Alix Müller-Rappard, The Cour de Cassation seeks preliminary reference on whether tax financing retirement benefits amounted to State aid (Galeries de Lisieux), 16 November 2004, e-Competitions Bulletin November 2004, Art. N° 29878

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