Burden of proof: The ECJ decides on the specific case where a tax constitutes the creation of an aid scheme (Laboratoires Boiron)

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. – ECJ, September 7, 2006, Laboratoires Boiron, Case C-526/04 For the first time, the Court holds that a tax forms an integral part of an aid scheme even though it does not serve directly to finance an aid since it is an asymmetrical tax created to restore equality in competition between operators subject to public service obligations (not subject to the tax) and operators free of any public service obligation (and subject to that tax). The main proceedings concerned the refund of a tax introduced by Law No 97-1164 of 19 December 1997 on direct sales of medicines by pharmaceutical companies to pharmacies. The charge payable by pharmaceutical companies which