The French Administrative Supreme Court holds that aid to the daily press financed by a tax levied on advertising expenses affects trade between Member States and consequently amounts to State aid (Auchan)

Background and facts Article 23 of Law n° 97-1269 of 30 December 1997 ( [1]) introduced a tax levied on certain advertising expenses (the Tax). The revenue of the Tax is used for the financing of a fund dedicated to the modernization of the daily press. Fund subsidies were granted to undertakings with several purposes, in particular the enhancement of the productivity of press enterprises and agencies, the promotion of the diversity of publications and the use of new technologies for the recording, broadcasting and spreading of information. SA Auchan France, a French retailing group, brought an action before the Tribunal administratif de Lille (administrative court of Lille) to obtain reimbursement of the Tax paid on the advertising leaflets it distributes. SA Auchan France claimed

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Authors

  • Kramer Levin Naftalis & Frankel (Paris)
  • Eversheds Sutherland (Paris)
  • Johnson & Johnson (Issy-les-Moulineaux)

Quotation

Noëlle Lenoir, Dan Roskis, Charlotte-Mai Doremus, The French Administrative Supreme Court holds that aid to the daily press financed by a tax levied on advertising expenses affects trade between Member States and consequently amounts to State aid (Auchan), 21 December 2006, e-Competitions Effect on interstate trade, Art. N° 13236

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