The French Supreme Court refers to the ECJ for a preliminary ruling concerning (i) the repayment of a mandatory contribution based on the turnover of pharmaceutical laboratories and (ii) national rules of procedure leading to State aid classification (Laboratoires Boiron)

By decision of 14 December 2004, the French Cour de Cassation referred to the European Court of Justice (ECJ) for a preliminary ruling concerning the classification as state aid of the contribution instituted by Article L. 245-6-1 of the Social Security Code and the way to obtain its reimbursement. According to this particular provision, as applicable in 1998 and 1999, pharmaceutical laboratories have to pay a tax contribution of pre-tax turnover achieved in France from wholesale sales of medicinal products to pharmacies. This contribution, called “tax on direct sales”, which is not levied on sales of medicines by wholesale distributors, was introduced to help finance the National Sickness Insurance Found and to restore the balance of competition between the various distribution

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Auteur

  • Schmitt Avocats (Paris)

Citation

Elias Berkani, The French Supreme Court refers to the ECJ for a preliminary ruling concerning (i) the repayment of a mandatory contribution based on the turnover of pharmaceutical laboratories and (ii) national rules of procedure leading to State aid classification (Laboratoires Boiron), 14 décembre 2004, e-Competitions December 2004, Art. N° 13

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