Factual Background The company Laboratoires Boiron appeals the judgment of the Court of appeal of Lyon in litigation concerning a provision of the French Code de la santé publique (Public Health Code). The appellants which is a pharmaceutical laboratory specialising in homeopathic medicines contested the fiscal adjustment initiated by the fiscal authorities. The fiscal administration took the view that part of the sales of the company, although realised through wholesalers, were subject to the payment of a social security contribution. At first instance the company claimed that the contribution constituted unlawful State aid and the claim was rejected. The Supreme court repealled the judgement of the court of appeal. Summary of the Court's findings First, the court of appeal judged
The French Supreme Court rules that national courts have an obligation to take all the necessary measures when national procedural rules are not sufficiently favorable for a claimant wishing to demonstrate the existence of overcompensation for public service obligations (Laboratoires Boiron)
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