The French Administrative Court of Appeal of Marseille dismisses the appeal of tax payers claiming the refund of the tax on meat purchases judging an absence of hypothecation of the levy to aid measure

Factual Background The appellants seek the annulment of the judgement of the tribunal of first instance in which the tribunal rejected the repayment of taxes paid on meat purchases for the period 2001 to 2003 and 2001 to 2002. Summary of the Court's findings The court adopts the same reasoning as in