The French Administrative Court of Appeal of Paris 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 an order of the tribunal of first instance in which the tribunal rejected the repayment of taxes paid on meat purchases, instituted by Article 302 bis ZD of the general tax code, for which it was subject for the period 2001 to 2003 for an amount of circa 1,000,000 Euros. They claim that the measure constituted an aid measure within the meaning of Article 87 EC, which was not notified to the Commission pursuant Article 88(3) EC. Therefore the measure constituted unlawful State