The French Administrative Appeal Court of Marseille dismisses the appeal of a taxpayer claiming a refund on the tax on meat purchase (Tax on meat purchases)

Factual Background The claimants seek the annulment of judgments by the administrative tribunal of Nice rejecting their claim for a refund of the tax on meat purchase, instituted by Article 302 ZD of the general tax code. The tax was initially designed to finance the public service of quartering but was finally integrated to the general State budget by a law of 31 December 2000. The claimants are claiming that the tax constitutes unlawful State aid within the meaning of Article 88(3) EC. Summary of the Court's findings The claimants argue that their claim should be declared admissible at first instance. The court of appeal upheld the reasoning of the tribunal of first instance. After recalling