Search results - Concurrences

2 Jun 1993 B

The French Supreme Administrative Court implements the EU Court of Justice "Saumon" ruling while limiting the time-period of annulment of the un-notified aid (Saumon)

Stéphane Laget • June 1993

The Fédération nationale du commerce extérieur des produits alimentaires and the Syndicat national des négociateurs et transformateurs de saumon brought an action against the interministerial order of 15 april 1985 implementing decree n° 84-1297 of 31 december 1984 imposing parafiscal charges for (...)

16 Jun 1998 B

The French Judiciary Supreme Court rules that the claimants had not demonstrated that the tax constituted State aid and failed to submit argument on a possible existing aid (Huttepain Maine Aliments / Guyomarc’h Vertou / Nantes Sanders / Marcel Braud)

Jean-Yves Chérot • June 1998

Background The French State had levied a special tax for cereal storage during the 1986-1987 and 1987-1988 campaigns. Various agricultural companies claimed the reimbursement of the tax before the national first instances courts on the basis of Article 88 (3). Some of these first instance (...)

5 Oct 1998 B

The French Administrative Supreme Court rules that indemnities for the services performed by undertakings in collecting and/or disposing of waste oils do not constitute State aid (Union des industries chimiques)

Jean-Yves Chérot • October 1998

The claimants requested the annulment of a decree creating a special tax levied on the production or importation of basic oils in France which aims was to support the collection, treatment and elimination of wasted oils. Part of this tax was allocated to undertakings collecting and disposing of (...)

5 Oct 1998 B

The French Council of State rejects a plea alleging presence of State aid elements in a decree creating a special tax on basic oils (Union des industries chimiques)

Cédric Kaczmarek, Jacques Derenne • October 1998

Brief description of the facts and legal issues The claimant requested that the Conseil d’Etat annul a decree ("décret") relating to the creation of a special tax on basic oils in favour of the Agency for the Environment and the Management of Energy ("Agence de l’environnement et de la maîtrise (...)

6 Nov 1998 B

The French Supreme Administrative Court welcomes actions claiming release or reimbursement of a tax financing a State aid in case of absence of notification of the statute setting up the tax (CNIH)

Jean-Yves Chérot • November 1998

Background It is settled case law that the implementation of the system of supervising State aid is a matter for both the Commission and, having regard to the direct effect of the last sentence of article 88 (3) EC, the national courts. The European Court of Justice ruled in two historical (...)

11 Mar 1999 B

The French Administrative Court of Melun rejects a claim that tax on carcass disposal service constitutes unlawful State aid (Picard Surgelés)

Alix Müller-Rappard, Jacques Derenne • March 1999

Brief description of the facts and legal issues In 1996, the French government set up a system for the free collection and disposal of animal carcasses and slaughterhouse waste for farmers and slaughterhouses. This system was financed by a tax payable by any person active in the retail sale of (...)

11 May 1999 B

The European Commission decides that the tax measure partially accelerated depreciation for R&D laboratories granted by the Dutch government does not constitute state aid

Madeleine Tilmans • May 1999

"The Netherlands – Commission decides that the tax measure ‘partially accelerated depreciation for R&D laboratories’ does not constitute state aid"* In May 1999 the Commission decided to raise no objections to the notified tax measure ‘partially accelerated depreciation for R&D (...)

20 Jul 1999 B

The EU Commission prohibits State aid in favor of certain Dutch service stations

Madeleine Tilmans • July 1999

"The Netherlands – Commission prohibits State aid in favour of certain Dutch service stations"* On July 20th 1999, the European Commission decided to declare incompatible the aid in favour of 450 service stations located nearby the border to Germany out of a total of 633 stations which benefit (...)

29 Sep 1999 B

The French Supreme Administrative Court considers that a decree reducing the postal aid to the press is only a minor modification to an existing State aid scheme and not an aid (Syndicat de la presse périodique culturelle et scientifique...)

Stéphane Laget • September 1999

This case deals with the specific postal tarif granted to the press in France. A reshuffling of the framework of the relations between the Post and the press took place in 1995 which lead to an increase of 50 % of the the postal tariffs. An agreement was concluded on 4 July 1996, and the (...)

11 Feb 2000 B

The French Tribunal in charge of social security cases applies to the EU Court of Justice for a preliminary ruling on whether a tax exemption can be considered not State aid but a mere compensation of public service costs (Ferring)

Loïc Grard • February 2000

The important case law of the ECJ often finds its origin in a preliminary question raised by national judges of first instance (e. g. ECJ, April 30th, 1986, Asjes a. o., Joined Cases 209/84 209/84, 210/84, 211/84, 212/84, 213/84 and 213/84, [1986] ECR 1425, “Nouvelles Frontières”, preliminary (...)

21 Dec 2000 B

The French Administrative Court of Lille rules that tax payers are entitled to refuse payment of taxes under carcass disposal scheme due to failure to notify scheme to EU Commission as required by State aid provisions (Lianoudis)

Alix Müller-Rappard, Jacques Derenne • December 2000

Brief description of the facts and legal issues The claimant contested the legality of the tax. Summary of the Court’s findings The Administrative Court of Lille stated that stockbreeders were the quasi-exclusive beneficiaries of the services financed by the tax. The Lille Court considered (...)

13 Mar 2001 B

The EU Commission rules that the enhanced capital allowances scheme notified by the UK authorities does not constitute State aid

Brigitta Renner-Loquenz • March 2001

"United Kingdom — The Enhanced Capital Allowances scheme does not constitute State aid under article 87 (1) CE"* The Commission decided on 13 March 2001 not to raise objections to the UK Enhanced Capital Allowances scheme as the scheme does not constitute State aid under Article 87(1) EC. (...)

28 Mar 2001 B

The EU Commission partially authorizes a State aid scheme notified by the UK authorities concerning the reduction of CO2 emissions and opens a procedure under art. 88(2) of the EC Treaty (Climate Change Levy)

Brigitta Renner-Loquenz • March 2001

"United Kingdom — Commission takes a decision on the Climate Change Levy (CCL). It authorizes several exemptions but opens the 88 (2) EC procedure on the exemption for dual use fuels"* The European Commission decided on 28 March 2001 not to raise objections to the main elements of the UK’s (...)

23 Oct 2001 B

The French Judiciary Supreme Court makes a clear difference between examination of the compatibility of a State aid and control of the legality of the aid (Le Guen / Guyomarch)

Jean-Yves Chérot • October 2001

The claims for reimboursement of what the French statutes call “compulsory contributions”, a kind of professional taxation financing agricultural organizations, is one among most alive sources of the implementation of the State aid law in France (see also the cases relating CNIH, French (...)

3 Dec 2001 B

The French Administrative Supreme Court rules that a tax aimed at replacing an unlawful State aid is not by itself an other unlawful State aid (Syndicat National de l’Industrie Pharmaceutique)

Elias Berkani • December 2001

This French State’s Council case Syndicat National de l’Industrie Pharmaceutique is well known for its contribution to the relationship between EC law and French law. In this ruling, the State’s Council established the supra-legislative value of the general principles resulting from EC law (see (...)

11 Dec 2001 B

The EU Commission decides that tax measures for banks introduced by an Italian piece of legislation are incompatible with State aid rules and orders their recovery

Sandro Santamato • December 2001

"The restructuring of the Italian banking sector: State aid cannot assist mergers"* Introduction On 11 December 2001, the European Commission decided that the tax measures for banks introduced by Italian Law n° 461/98 of 23 December 1998 and the related Legislative Decree n° 153/99 of 17 May (...)

6 Mar 2002 B

The EU General Court rules that fiscal aid granted by a Spanish region to a company active in the manufacturing of tin capsules constitutes illegal State aid (Diputación Foral de Alava)

Adolfo Barbera Del Rosal, Jan Kleinheisterkamp • March 2002

"Business taxation distorting the Common market – An important ruling on State aid by the Court of First Instance"* 1. Introduction The question of state aids in form of tax measures has never been as pressing as in the present. After the completion of the single market and the liberalisation (...)

5 Jun 2002 B

The EU Commission decides on a case concerning two Italian State aid schemes applicable to the sector of public utilities (Tax exemption and privileged loans in favor of utilities with majority public shareholding)

Davide Grespan • June 2002

"An example of the application of State aid rules in the utilities sector in Italy"* Last June the Commission took a decision on a case concerning two Italian State aid schemes applicable to the sector of public utilities. This article focuses on the most interesting aspects of that decision (...)

15 Jul 2004 B

The French Council of State entitles recovery of tax payments made under illegal State aid scheme (Gemo)

Cédric Kaczmarek, Jacques Derenne • July 2004

Brief description of the facts and legal issues Gemo, a medium-sized supermarket, contested the legality of the tax. In 2000, the Administrative Court of Lyon ordered the reimbursement of the tax to Gemo. The Minister of the Economy, Finance and Industry appealed this decision and the Conseil (...)

10 Nov 2004 R

Electricity: The legislator adopts a new regime for the public service costs accounting (Law 30 December 2004)

Martine Lombard • N° 1-2005 • pp. 119-120

EC, 10 November 2004, Union of Energy-Using Industries, No 252957 Amending Finance Law 2004-1485 of 30 December 2004 (legal personality of the CRE) In practice, a very significant part of the public service charges is the cost resulting from the obligation to purchase electricity produced from (...)

16 Nov 2004 B

The French Supreme Court refers to the EU Court of Justice for a preliminary ruling concerning the qualification as State aid of the French mutual assistance tax for the benefit of traders and craftsmen (Magasins Galeries Lafayette)

Elias Berkani • November 2004

By decision of 16 November 2004, the French Supreme Court, the Cour de Cassation, referred to the ECJ for a preliminary ruling, under Article 234 EC, concerning the classification as state aid of the French mutual assistance tax for the benefit of traders and craftsmen (the Tax). This Tax, (...)

16 Nov 2004 B

The French Supreme Court seeks preliminary reference on whether tax financing retirement benefits amount to State aid (Galeries de Lisieux)

Alix Müller-Rappard, Jacques Derenne • November 2004

Brief description of the facts and legal issues A retail store filed an action for reimbursement of a tax, which it considered to constitute State aid, because the tax was only payable by big retail stores, whereas only small retail stores were eligible to receive the retirement benefits (...)

16 Nov 2004 R

Severance pay : The Court of Cassation submits a preliminary reference related to the trade and crafts support tax born by major distribution companies and its qualification as state aid (Galeries de Lisieux/Organic)

Alain Ronzano • N° 1-2005

Considering that the tax on aid for trade and crafts based on the sales area of retail stores exceeding 400 m², and intended to finance the severance pay of shopkeepers and craftsmen, is, in that it favours certain undertakings and The increase in the cost of the acquisition of the company’s (...)

14 Dec 2004 B

The EU Court of Justice Advocate General Tizzano supports the reimbursement of the tax on direct sales paid by French pharmaceutical laboratories in a preliminary ruling case (Boiron / ACOSS)

Dan Roskis, Noëlle Lenoir • December 2004

Background Law n° 97-1164, of 19 December 1997, on social security funding for 1998 set up a special 2.5 % tax payable only by pharmaceutical laboratories on sales of medicines made directly to pharmacies. Proceeds from the tax were aimed at financing the social security system. However, (...)

13 Jan 2005 R

Implementation: The ECJ holds the prohibition to implement a tax only applies if the revenue from it is hypothecated to the aid measure at issue (Streekgewest Westelijk Noord-Brabant - Pape)

Alain Alexis • N° 2-2005 • p. 82-83

ECJ, 13 January 2005, Streekgewest Westelijk Noord-Brabant, case C-174/02 ECJ, January 13, 2005, F.J. Pape, aff. C-175/02 Differences in taxation between Member States may undoubtedly favour or disadvantage certain companies depending on their State of taxation. Companies with a high tax (...)

25 Mar 2005 B

The French Council of State makes preliminary reference to the EU Court of Justice to confirm its interpretation of GEMO State aid ruling (Doux)

Cédric Kaczmarek, Jacques Derenne • March 2005

Brief description of the facts and legal issues The claimant requested the Conseil d’Etat to annul an order ("arrêté") of the Ministry of the Economy, which laid down the method of calculation and rates of slaughter tax, allocated to the financing of the elimination of animal waste and (...)

5 Apr 2005 B

The French Social Security Court seeks ECJ preliminary reference on whether tax financing retirement benefits amounted to State aid (Casino)

Alix Müller-Rappard, Jacques Derenne • April 2005

Brief description of the facts and legal issues The claimant and other parties brought an action for reimbursement of certain social security contributions for retiring craftsmen and traders, from ORGANIC which they had paid during the period from 2000 to 2002. The claimant requested the (...)

16 May 2005 B

The US Supreme Court invalidates state laws in Michigan and New York, barring out of state wineries from selling directly to instate consumers, while allowing such sales by instate wineries (Granholm / Heald)

Don T. Hibner • May 2005

Supreme Court Rules Against State Law Bans On Interstate Direct Shipment Of Wine* On May 16, 2005, the United States Supreme Court struck down state laws in Michigan and New York, barring out of state wineries from selling directly to instate consumers, while allowing such sales by instate (...)

22 Jun 2005 B

The Danish Competition Authority launches an inquiry on possible anti-competitive effects of the exclusive right conferred for port harbour services (Copenhagen Malmö Port’s)

David Henry • June 2005

Against the backdrop of a string of analyses of the abovementioned Act, the Danish competition authority carried out an examination of the competitive effects of Copenhagen Malmö Port’s exclusive right to offer harbour services in Copenhagen Free Port. The Danish competition authority at the same (...)

27 Oct 2005 R

Notification: The ECJ holds that there is no binding link between a tax and a State aid measure (Casino)

Jean-Yves Chérot • N° 1-2006 • pp. 164-165

ECJ, 27 October 2005, Distribution Casino France SAS and others, cases C-266/04 to C-270/04, C-276/04 and C-321/04 to C-325/04. The Cour d’appel de Lyon and the Tribunal des affaires de sécurité sociale de Saint-Étienne referred to the Court of Justice the question whether the tax on aid to trade (...)

28 Oct 2005 B

The Lithuanian Supreme Administrative Court rules that the local tax administrator adopted a legitimate decision in refusing to grant an exemption to the payment of delay charges without referring to State aid rules (Tieskelis)

Dr Irmantas Norkus, Ilona Janciauskaite • October 2005

Factual background In 2001, in the light of the economic situation, the Lithuanian Parliament approved legislation allowing the grant of State aid to undertakings that had entered into tax loan agreements by releasing them from payment of delay charges. The undertaking Tieskelis AB applied to (...)

11 Jan 2006 B

The Greek State Council rules that a legislative provision introduced in compliance with a judgment of the EU Court of Justice, ordering the recovery of incompatible aid granted in the form of tax exemptions, does not impinge upon the Greek Constitution, which prohibits the retroactive imposition of taxation (Undertaking X)

Antigoni Lykotrafiti • January 2006

Factual Background: On 15.03.1988 the Greek Minister of Financial Affairs adopted Decision E. 3789/128, ratified by Law 1796/1988, which introduced a special single tax on the total income of certain undertakings in the financial year 1987. However, the proportion of earnings deriving from (...)

1 Feb 2006 R

Les fusions-acquisitions aux USA

Florence Legeay • N° 1-2006 • p. 227

A business lawyer in the USA for more than twenty years, Yves Quintin demystifies in this book both the American legal system, sometimes caricatured, and M&A operations in the USA. He dismantles the workings of the American legal system, where a class of lawyers/entrepreneurs regulate the (...)

20 Mar 2006 B

An Austrian Administrative Court rejects the argument that unlawful State aid in the Austrian system of parafiscal agro-marketing charges can affect the collection of the charge (AMA marketing fees)

Peter Thyri, Thomas Jaeger • March 2006

Factual Background All judgments concern appeals against decisions of the administrative authority Agrarmarkt Austria (AMA) responsible for assessing and collecting parafiscal charges levied on the production of certain agricultural products under the provisions of the Bundesgesetz über die (...)

21 Mar 2006 B

The Italian Regional Administrative Court of Lombardia does not exclude, prima facie, that a law providing for the reduction of the airport charges in favour of air carriers could infringe Art. 87 EC on the ground that even general measures could be regarded as selective if they confer an advantage only to specific undertakings (Alitalia)

Gianluca Belotti • March 2006

Factual background The Court assessed the applicant’s request for an interim injunction in relation to the annulment of several administrative provisions (Guidance Provision by the Ministry of Infrastructure and Transportation of December 30, 2005 and ENAC Notes 4071 and 4072 of January 20, (...)

21 Apr 2006 B

The Dutch Supreme Court finds that an applicant can not rely on the direct effect of Art. 88.3 EC as the contested taxes did not form an integral part of a State aid measure (X B.V.)

Mariëtte Swart • April 2006

Factual Background X B.V. exploits a waste water treatment plant. In 1997, X B.V. was asked to pay retrospective taxes pursuant to the Act introducing taxes for the protection of the environment (Wet belastingen op milieugrondslag - ’Wbm’) over the period 1 January 1995 until 3 July 1995. X (...)

25 Apr 2006 B

The Belgian Court of Arbitration in Antwerp rules that taxation of insurance contracts is not contrary to Art. 87 EC (NV A.A.)

Cédric Kaczmarek, Jacques Derenne • April 2006

Factual Background For several years, NV A.A. offered its clients a hospital admission insurance policy. This insurance which complementary to the mandatory insurance provided by health insurance funds. In 1999, NV A.A. paid the sum of € 705,883.73 in tax regarding these insurance contracts for (...)

13 May 2006 B

The French Court of Appeal in Lyon applies the "Casino" case of the EU Court of Justice to dismiss the action of wholesalers claiming the unlawfulness of the tax to support the trade and craft sectors (Agence Organic de recouvrement)

Cédric Kaczmarek, Jacques Derenne • May 2006

Factual Background The appellants are exploiting several retail premises and were therefore subject to the tax on the support of the trade and craft industry ("TACA"). The TACA is a progressive tax borne directly by retail stores in France which have a sales area exceeding 400 m2 and an annual (...)

8 Jun 2006 R

Difference of taxes: The CFI annuls once again the Commission decision in the Chronopost case (UFEX, DHL international)

Jean-Yves Chérot • N° 3-2006 • pp. 128-130

CFI, 7 June 2006, UFEX, DHL International, a.o. v. Commission, Case T-613/97 RV The first complaint to the Commission by the trade association (at the time SFEI, now UFEX) alleging State aid under the conditions under which the Post Office provided logistical and commercial assistance to its (...)

21 Jun 2006 R

State imputability: The French Council of State, by reference to the Pearle doctrine, decides that compulsory levies allowing interprofessional agricultural market policies do not belong to the State aid rules (Confédération paysanne)

Jean-Yves Chérot • N° 4-2006 • pp. 111

EC, 21 June 2006, Confédération paysanne, No. 271450 With explicit reference to the judgment of the Court of Justice of 15 July 2004 (ECJ, Pearle and others, Case C-345/02, ECR p. 7139; see comment A.), the Court of Justice of the European Communities (ECJ, Pearle and others, Case C-345/02, ECR (...)

21 Jun 2006 B

The French Administrative Supreme Court holds that aids financed by interprofessional contributions levied by a professional organization do not amount to State aid (Confédération paysanne)

Charlotte-Mai Doremus, Dan Roskis, Noëlle Lenoir • June 2006

This case illustrates enforcement by national Courts of EC State aid rules. Pursuant to article 88(3) EC, national courts have jurisdiction to uphold the rights of the persons concerned in the event of a possible breach by the national authorities of the prohibition on implementing State aid (...)

4 Jul 2006 B

The French Civil Supreme Court applies the EU Court of Justice Casino case law on State aid to dismiss the action of wholesalers claiming the unlawfulness of the tax to support the trade and craft sectors (Galerie de Lisieux)

Cédric Kaczmarek, Jacques Derenne • July 2006

Factual Background The appellant seeks the annulment of the case of the court of appeal of Caen in which the court had rejected its claim for the grant of a refund in relation to a tax for the support of the trade and craft industry ("TACA") paid between 2003 and 2005. The TACA is a (...)

6 Sep 2006 R

Selectivity: The ECJ holds that the selective effect of a measure must be appraised within a regional reference framework if this measure has been adopted by a regional or local authority in the exercise of sufficiently autonomous powers (Portugese Republic v Commission)

Jacques Derenne • N° 4-2006 • p. 102

ECJ, 6 September 2006, Portugal v. Commission, Case C-88/03 That judgment is the first in which the Court answers the question whether a measure which provides for a more favourable rate of tax for a certain geographical area of a Member State than that in force at national level must be (...)

7 Sep 2006 R

Burden of proof: The ECJ decides on the specific case where a tax constitutes the creation of an aid scheme (Laboratoires Boiron)

Jean-Yves Chérot • N° 4-2006 • p. 104

ECJ, September 7, 2006, Laboratoires Boiron, Case C-526/04 For the first time, the Court holds that a tax forms an integral part of an aid scheme even though it does not serve directly to finance an aid since it is an asymmetrical tax created to restore equality in competition between (...)

7 Sep 2006 R

Reimbursement: The ECJ holds that national judges have a duty to circumvent the rules relating to the burden of proof in order to ensure the effectiveness of State Aid control(Laboratoires Boiron)

Fabien Zivy • N° 4-2006 • p. 121

ECJ, September 7, 2006, Laboratoires Boiron, Case C-526/04 The competitive relations which may exist between pharmaceutical companies and wholesalers of pharmaceutical specialities are not only relevant to antitrust proceedings before the Community courts but also to State aid proceedings (...)

7 Sep 2006 B

The EU Court of Justice rules that pharmaceutical laboratories liable to a tax on direct sales of medicines are entitled to claim the reimbursement of the tax where the exemption of wholesale distributors constitute an illegal State aid (Boiron)

Dan Roskis, Noëlle Lenoir • September 2006

In a preliminary ruling requested by the French Civil Supreme Court in the Boiron case, the ECJ rules that pharmaceutical laboratories liable to a tax on direct sales of medicines are entitled to claim the reimbursement of the tax where the exemption of wholesale distributors constitute an (...)

7 Sep 2006 R

State aids - Tax : The Court of Justice precises the conditions under which it is possible to plead the unlawfulness of an aid to obtain the refund of a tax in case of an asymmetrical subjugation to that tax and requires the French judge to fully apply the procedural means made available by the national law (Boiron)

Alain Ronzano • N° 4-2006

As to the State aid judgment in Case C-526/04, the Court of Justice lays down the principle that, where a tax parafiscal charges and the exemption from the same tax shall be returned inseparable by the very purpose of the taxation scheme, which is to subjecting a category of economic operators (...)

11 Sep 2006 B

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)

Cédric Kaczmarek, Jacques Derenne • September 2006

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 (...)

14 Sep 2006 B

The Greek Court of Audit rules that a money order issued pursuant to a regulation concerning standard fees paid to farmers participating in an EU Community programme, does not infringe upon Art. 87 EC (Service of Financial Control)

Antigoni Lykotrafiti • September 2006

Factual Background The Service of Financial Control (Õðçñåóßá Äçìïóéïíïìéêïý ÅëÝã÷ïõ) of the Hellenic Ministry of Rural Development and Food issued a money order for the financial year 2006 concerning the prepayment of an amount of about €550.000 to the operators of agricultural holdings participating in the Community (...)

21 Sep 2006 R

Environment : The CFI confirms the decision of the Commission not to open the formal examination process against a British ecotax on aggregates

Alain Ronzano • N° 4-2006

Environmental protection and State aid are still at issue in the judgment of the Court of First Instance of the European Communities of 13 September 2006 in Case T-210/02 (British Aggregates Association). In that case, the applicant, an association of 55 independent undertakings operating more (...)

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