CASE COMMENTS : STATE AID – TAX ON THE SALE AND ERNTING OF VIDEOS FOR PRIVATE USE – TAX APPROVED BY THE COMMISSION

Tax on the sale and renting of videos: Several French Administrative Courts of Appeal rule that a tax paid following a Commission Decision declaring such tax to be compatible must not have been granted in breach of Article 108(3) TFEU (Christophe A ; Spar Vidéo ; Le Temps retrouvé ; GPM Italie Tolbiac ; Yvannof Emmanuel - Club vidéo Jade)

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. CAA Bordeaux, March 29, 2011, Christophe A, n° 10BX00976 CAA Nancy, April 14, 2011, Spar Video, No. 10NC00178 CAA Lyon, 9 June 2011, Le Temps retrouvé, n° 10LY01772 CAA Paris, November 24, 2010, GPM Italy Tolbiac, n° 10PA00079 and CAA Nantes, 30 December 2010, Yvannof Emmanuel - Club vidéo Jade, n° 10NT00239 A large number of administrative courts of appeal have had to rule on applications for reimbursement of the tax on sales and rentals of videograms (Article 302 bis KE of the General Tax Code in its wording resulting from the law of 18 June 2003) charged to operators for periods beginning on 1 April 2006.

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Jean-Yves Chérot, Tax on the sale and renting of videos: Several French Administrative Courts of Appeal rule that a tax paid following a Commission Decision declaring such tax to be compatible must not have been granted in breach of Article 108(3) TFEU (Christophe A ; Spar Vidéo ; Le Temps retrouvé ; GPM Italie Tolbiac ; Yvannof Emmanuel - Club vidéo Jade), 24 November 2010, Concurrences N° 3-2011, Art. N° 37947, pp. 170-171

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