CELEX: C2005/031/20
Language: en
Date: 2005-02-05 00:00:00
Title: Case C-488/04: Reference for a preliminary ruling by the Cour de cassation (France), chambre commerciale, financière et économique – by judgment of that court of 16 November 2004 in the case of Galeries de Lisieux SA against Organic Recouvrement

5.2.2005   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 31/10
            
         Reference for a preliminary ruling by the Cour de cassation (France), chambre commerciale, financière et économique – by judgment of that court of 16 November 2004 in the case of Galeries de Lisieux SA against Organic Recouvrement
   (Case C-488/04)
   (2005/C 31/20)
   Language of the case: French
   Reference has been made to the Court of Justice of the European Communities by judgment of the Cour de cassation (France), chambre commerciale, financière et économique (the Court of Cassation (France), Commercial, Financial and Economic Chamber) of 16 November 2004, received at the Court Registry on 29 November 2004, for a preliminary ruling in the case of Galeries de Lisieux SA against Organic Recouvrement on the following question:
   Is Community law to be interpreted as meaning that a tax, such as the tax to support the trade and craft sectors introduced by the Law of 13 July 1972, which is assessed on the basis of the sales area of retail stores in excess of 400 square metres and the proceeds of which are paid into special accounts of the old-age insurance funds of those in trade and crafts for the purpose of paying special compensation aid, which became cessation payments under Law No 81-1160 of 30 December 1981, must be classified as State aid, since it is borne only by establishments with a sales area exceeding 400 square metres or a turnover in excess of EUR 460 000, and it secures for the prospective recipient of the payment a reduction in charges as a result of the possibility of reducing any payments he might make to a supplementary retirement scheme?