CASE COMMENTS: STATE AID – FRANCE – CINEMA – TAX FINANCING AN AID SCHEME

Existing aid: The French Administrative Supreme Court considers that the substantial increase in the proceeds of the taxes financing the aid scheme for the cinema and the audiovisual sector does not constitute a modification of existing aid which has to be notified to the European Commission (Carrefour Hypermarchés, Fnac...)

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. The judgment under comment puts an end to a dispute initiated by several companies, including Carrefour Hypermarkets and Fnac, which wanted to obtain the reimbursement of the tax on the sale and rental of videograms for private use that they had had to pay. The purpose of this tax, like the tax on cinema tickets and the tax on television services, was to finance the French aid schemes for the film and audiovisual sectors, managed by an independent administrative body, the Centre national de la cinématographie et de l'image animée (CNC). In 2006, the Commission declared the schemes compatible with the internal market and in 2007 it validated the change in

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  • European Court of Justice (Luxembourg)

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Raphaël Vuitton, Existing aid: The French Administrative Supreme Court considers that the substantial increase in the proceeds of the taxes financing the aid scheme for the cinema and the audiovisual sector does not constitute a modification of existing aid which has to be notified to the European Commission (Carrefour Hypermarchés, Fnac...), 12 April 2019, Concurrences N° 3-2019, Art. N° 91586, pp. 148-149

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