Tag: Advertising campaign

France vs. Rottapharm, Jan 2015, CE No 369214

France vs. Rottapharm, Jan 2015, CE No 369214

In the Rottapharm case The French “abnormal management action” principle was invoked. The Court overruled the decision of the tax administration under the principle of non-intervention, which prevents the tax administration from getting involved in company management. The fact that an advertising campaign costs more than the usual amount spent by the majority of companies in the same business area for similar products does not prove that the advertising campaign is an abnormal management action. Click here for translation France vs Rottapharm 23_01_2015_CE 369214 ... Continue to full case