In three decisions handed down on 2 September 2010, the Court of Appeal of Versailles ruled that the tax on direct sales failed to comply with the “Altmark test” designed by the European Court of Justice (now the Court of Justice of the European Union, hereinafter “the Court of Justice”) in order to determine whether a State measure granted as compensation for the discharge of public service obligations (compensation measure) is to be considered as a State aid, and, as a consequence, granted several pharmaceutical laboratories the full reimbursement of a tax levied between 1998 and 2002. These three decisions intervened in the context of a litigation introduced in 1997, that gave rise to a decision by the Conseil Constitutionnel (French Constitutional Court), a decision by the Tribunal
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The Versailles Court of Appeal puts an end to the debate on whether the tax on direct sales amounts to State aid on the basis of article 108.1 TFEU (Glaxosmithkline / Boiron / Bristol Myers Squibb)
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