The EU Court of Justice rules that pharmaceutical laboratories liable to a tax on direct sales of medicines are entitled to claim the reimbursement of the tax where the exemption of wholesale distributors constitute an illegal State aid (Boiron)

In a preliminary ruling requested by the French Civil Supreme Court in the Boiron case, the ECJ rules that pharmaceutical laboratories liable to a tax on direct sales of medicines are entitled to claim the reimbursement of the tax where the exemption of wholesale distributors constitute an illegal State aid. For the application of States aids rules, national courts are invited to use all relevant proceedings to ease the proof of the existence of overcompensation of public service charges amounting to State aid. Background According to settled case law, national courts have jurisdiction to suspend the implementation of a national measure in the event of a possible breach of the prohibition to implement new Sate aids measures prior to the Commission's approval (art. 88.3 EC). For this

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Auteurs

  • Kramer Levin Naftalis & Frankel (Paris)
  • Eversheds Sutherland (Paris)

Citation

Noëlle Lenoir, Dan Roskis, The EU Court of Justice rules that pharmaceutical laboratories liable to a tax on direct sales of medicines are entitled to claim the reimbursement of the tax where the exemption of wholesale distributors constitute an illegal State aid (Boiron), 7 septembre 2006, e-Competitions September 2006, Art. N° 12429

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