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

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. – 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 and craft industries (TACA), introduced by Article 3(2) of the Law of 13 July 1972 introducing measures in favour of certain categories of elderly traders and craftsmen, should have been notified to the Commission under the provisions of the last sentence of Article 88(3) EC. The TACA is a progressive tax borne directly by retail stores with a sales area of more