The French Administrative Courts apply the ECJ’s preliminary ruling qualifying a tax on meat purchases as a State aid (Gemo / Nevers viandes / Lianoudis / Sobledis / Uni service Distribution / Honfleur / Picard surgelés)

Despite the efforts of public authorities in order to inform citizens about the importance of fruits and vegetables for health, Europeans and especially French, remain attached to the taste and proteins brought by meat. Like every industrial activity, the meat industry produces waste that has to be dealt with. In 1996, following the “mad cows disease” all-European crisis, France adopted a system financing a public carcass disposal service, meaning the collection and destruction of slaughterhouse waste, by a “meat purchase tax” (expression used by the ECJ) imposed on all meat resellers. The tax modalities raised number of questions about its compatibility with the 6th Directive but also with the State aid provisions of the EC treaty. We will focus on this second aspect and the way French

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Auteur

  • European Court of Justice (Luxembourg)

Citation

Georges Vallindas, The French Administrative Courts apply the ECJ’s preliminary ruling qualifying a tax on meat purchases as a State aid (Gemo / Nevers viandes / Lianoudis / Sobledis / Uni service Distribution / Honfleur / Picard surgelés), 23 mars 2005, e-Competitions March 2005, Art. N° 14038

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