The French Supreme Court refers to the ECJ for a preliminary ruling concerning the qualification as State aid of the French mutual assistance tax for the benefit of traders and craftsmen (Magasins Galeries Lafayette)

By decision of 16 November 2004, the French Supreme Court, the Cour de Cassation, referred to the ECJ for a preliminary ruling, under Article 234 EC, concerning the classification as state aid of the French mutual assistance tax for the benefit of traders and craftsmen (the Tax). This Tax, instituted by a Law of 13 February 1972 has introduced several measures for the benefit of senior traders and craftsmen, and is levied on retailers with sale areas exceeding 400 square meters or an annual turnover in excess of EUR 460.000. This Tax funds several actions with regards to small enterprises and craft industries, and in particular is used as a pension scheme for traders and craftsmen over 60 (or, in certain cases, over 57) provided certain financial, activities and pension fund

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  • Schmitt Avocats (Paris)

Quotation

Elias Berkani, The French Supreme Court refers to the ECJ for a preliminary ruling concerning the qualification as State aid of the French mutual assistance tax for the benefit of traders and craftsmen (Magasins Galeries Lafayette), 16 November 2004, e-Competitions November 2004, Art. N° 209

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