The Paris Court of Appeal applies an EU Court of Justice ruling in order to dismiss the application by a party seeking the restitution of a tax perceived to be in violation of State aid rules (Toys’R’US)

Factual Background The appellant sought the restitution of a tax for the support of the trade and craft industry ("TACA") paid between 2003 and 2005. Toys'R'US brought a claim before the tribunal for social security of Evry, which dismissed the demand. The TACA is a progressive tax borne directly by retail stores in France which have a sales area exceeding 400 m2 and an annual turnover in excess of EUR 460 000. The tax rates progress in step with annual turnover per m2. The TACA was collected by the Caisse nationale de l'organisation autonome d'assurance vieillesse des travailleurs non salariés des professions industrielles et commerciales (National Independent