CELEX: C2005/330/10
Language: en
Date: 2005-12-24 00:00:00
Title: Judgment of the Court (First Chamber) of  27 October 2005  in Joined Cases C-266/04 to C-270/04, C-276/04 and C-321/04 to C-325/04: Reference for a preliminary ruling from the Tribunal des affaires de sécurité sociale de Saint-Étienne: Nazairdis SAS and Others v Caisse nationale de l'organisation autonome d'assurance vieillesse des travailleurs non salariés des professions industrielles et commerciales (Organic) (Concept of aid — Tax assessed on the basis of sales area — Hypothecation of the tax revenue)

24.12.2005   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 330/5
            
         
      JUDGMENT OF THE COURT
   
   (First Chamber)
   of 27 October 2005
   in Joined Cases C-266/04 to C-270/04, C-276/04 and C-321/04 to C-325/04: Reference for a preliminary ruling from the Tribunal des affaires de sécurité sociale de Saint-Étienne: Nazairdis SAS and Others v Caisse nationale de l'organisation autonome d'assurance vieillesse des travailleurs non salariés des professions industrielles et commerciales (Organic) (1)
   
   (Concept of aid - Tax assessed on the basis of sales area - Hypothecation of the tax revenue)
   (2005/C 330/10)
   Language of the case: French
   In Joined Cases C-266/04 to C-270/04, C-276/04 and C-321/04 to C-325/04: references for a preliminary ruling under Article 234 EC from the Tribunal des affaires de sécurité sociale de Saint-Étienne (Cases C-266/04 to C-270/04 and Case C-276/04) and the Cour d'appel de Lyon (Cases C-321/04 to C-325/04) (France), made by Decisions of 5 April and 24 February 2004, received at the Court on 24, 25 and 29 June and 27 July 2004, in the proceedings pending before those courts between Distribution Casino France SAS, formerly Nazairdis SAS (Case C-266/04), Jaceli SA (Case C-267/04), Komogo SA (Case C-268/04 and Case C-324/04), Tout pour la maison SARL (Case C-269/04 and Case C-325/04), Distribution Casino France SAS (Case C-270/04), Bricorama France SAS (Case C-276/04), Distribution Casino France 3 SAS (Case C-321/04), Société Casino France, successor to IMQEF SA, successor to JUDIS SA (Case C-322/04), Dechrist Holding SA (Case C-323/04) and Caisse nationale de l'organisation autonome d'assurance vieillesse des travailleurs non salariés des professions industrielles et commerciales (Organic) — the Court: (First Chamber) composed of K. Schiemann, President of the Fourth Chamber, acting for the President of the First Chamber, J.N. Cunha Rodrigues, K. Lenaerts (Rapporteur), E. Juhász and M. Ilešič, Judges; C. Stix-Hackl, Advocate General, L. Hewlett, Principal Administrator, for the Registrar, gave a judgment on 27 October 2005, in which it ruled:
   Articles 87(1) EC and 88(3) EC are to be interpreted as not precluding the levy of a tax such as the French tax to support the trade and craft sectors.
   
      (1)  OJ C 228 of 11.09.2004.
   
      OJ C 201 of 07.08.2004.
   
      OJ C 239 of 25.09.2004.