State aids - Tax : The Court of Justice precises the conditions under which it is possible to plead the unlawfulness of an aid to obtain the refund of a tax in case of an asymmetrical subjugation to that tax and requires the French judge to fully apply the procedural means made available by the national law (Boiron)

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. As to the State aid judgment in Case C-526/04, the Court of Justice lays down the principle that, where a tax parafiscal charges and the exemption from the same tax shall be returned inseparable by the very purpose of the taxation scheme, which is to subjecting a category of economic operators to better exemption of the said tax another category of operators, competitors of the the first, the person liable for the contribution is entitled to claim from this that the absence of liability of another category of operator economic, yet competing, contributions to this contribution constitutes a State aid to obtain repayment of the part of the sums paid out