CASE COMMENTS: STATE AID - TAX ON MEAT PURCHASES

Tax on meat purchases : The French Council of State rules on the connexion between the financing tax and the aid measure (Boucherie du marché ; Montaudis)

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. CE, 27 July 2009, Société Boucherie du marché, n° 31 2098 CE, 27 July 2009, Société Montaudis, n° 3 13502 The levy on meat purchases and then the slaughter levy were the subject of extensive litigation before the administrative court. This tax litigation goes through three periods. From the tax on meat purchases to the slaughter tax. Three periods. Three series of tax disputes Law No 96-1139 of 26 December 1996 on the collection and disposal of animal carcases and slaughterhouse waste introduced Article 302 bis ZD into the General Tax Code taxing, on their purchases of meat and other specified products, all persons engaged in the retail sale of meat and

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Jean-Yves Chérot, Tax on meat purchases : The French Council of State rules on the connexion between the financing tax and the aid measure (Boucherie du marché ; Montaudis), 27 July 2009, Concurrences N° 4-2009, Art. N° 29406, pp. 164-166

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