CASE COMMENTS: STATE AID - CONNEXION BETWEEN THE FINANCING TAX AND AID MEASURE

Tax allocated to the State budget: The Nantes Administrative Appeal Court holds that a tax allocated to the State budget can not be an integral part of a State aid measure (Dijori)

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. – CAA Nantes, December 28, 2009, SAS Dijori, n° 08NT00890 It will be recalled that in the Auchan judgment (EC 21 December 2006, req n° 288562, ConcurrencesNo. 1-2007, p. 128, obs. J-Y. C.), the Council of State had ruled that the tax on certain advertising expenditure introduced by Article 23 of the 1998 Finance

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Jean-Yves Chérot, Tax allocated to the State budget: The Nantes Administrative Appeal Court holds that a tax allocated to the State budget can not be an integral part of a State aid measure (Dijori), 28 December 2009, Concurrences N° 2-2010, Art. N° 31182, www.concurrences.com

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