Proceeds of the tax: The Court of Justice of the European Union considers that the increase of the proceeds of a tax, which is financing authorized aid schemes, compared with the forecasts notified to the European Commission, constitutes a modification of an existing aid, unless that increase is below the 20% threshold provided for in the second sentence of Article 4 (1) of Regulation No 794/2004 (Carrefour Hypermarkets) - Concurrences
Proceeds of the tax: The Court of Justice of the European Union considers (...)
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CASE COMMENTS: STATE AIDS – PARAFISCAL TAX – PROCEEDS OF THE TAX
Proceeds of the tax: The Court of Justice of the European Union considers that the increase of the proceeds of a tax, which is financing authorized aid schemes, compared with the forecasts notified to the European Commission, constitutes a modification of an existing aid, unless that increase is below the 20% threshold provided for in the second sentence of Article 4 (1) of Regulation No 794/2004 (Carrefour Hypermarkets)
CJEU, Sept. 20th, 2018, Carrefour Hypermarkets, Case C-510/16, EU:C:2018:751
L’augmentation substantielle des recettes d’une taxe finançant un régime d’aides autorisé par la Commission par rapport aux prévisions fournies lors de la notification de ce régime constitue-t-elle une “aide nouvelle” ? C’est, en substance, la question à laquelle la Cour a été amenée à répondre dans le contexte de recours introduits devant les juridictions administratives française par plusieurs entreprises dont Carrefour Hypermarchés et la Fnac, visant à obtenir le remboursement d’une taxe sur la vente et la location de vidéogrammes destinés à l’usage privé. Cette taxe a pour objet de financer, conjointement avec la taxe sur les billets de cinéma et la taxe sur les services de télévision, des régimes d’aides français en faveur des secteurs cinématographiques et audiovisuels, gérés par un organisme
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Raphael Vuitton, Proceeds of the tax: The Court of Justice of the European Union considers that the increase of the proceeds of a tax, which is financing authorized aid schemes, compared with the forecasts notified to the European Commission, constitutes a modification of an existing aid, unless that increase is below the 20% threshold provided for in the second sentence of Article 4 (1) of Regulation No 794/2004 (Carrefour Hypermarkets), 20 September 2018, Concurrences Review N° 4-2018, Art. N° 88243, pp. 152-155