CASE COMMENT: STATE AID - TAXATION AND STATE AID - PARAFISCAL CHARGE ON ADVERTISING COMPANIES

Tax - Parafiscal charge on advertising companies: The ECJ issues new precisions about the link between a tax and a State aid (Régie Networks)

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. ECJ, 22 December 2008, Régie Networks v. Direction de contrôle fiscal Rhône-Alpes Bourgogne, case C-333/07 In the main proceedings, pending before the Cour administrative d'appel de Lyon, the applicant, Régie Networks, the NRJ group's advertising agency, applied for discharge of the tax on advertising broadcast by radio and television (called 'tax on advertising agencies') created by the decree of 29 December 1997 for the benefit of the support fund for radio expression. 1. A new case on the question of the binding earmarking link between a tax and an aid This fund is intended to finance radio stations whose commercial resources from advertising messages

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Jean-Yves Chérot, Tax - Parafiscal charge on advertising companies: The ECJ issues new precisions about the link between a tax and a State aid (Régie Networks), 22 December 2008, Concurrences N° 1-2009, Art. N° 23585, pp. 151-152

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