«(State aid – System of financing a public carcass disposal service by a meat purchase tax – Interpretation of Article 92 of the EC Treaty (now, after amendment, Article 87 EC))»

1.. State aid – Definition – Payment of costs of disposal of animal carcasses and slaughterhouse waste inherent in the economic activities of farmers and slaughterhouses – Included (EC Treaty, Art. 92(1) (now, after amendment, Art. 87(1) EC))

2.. State aid – Definition – Selective nature of the measure (EC Treaty, Art. 92(1) (now, after amendment, Art. 87(1) EC))

3.. State aid – Effect on trade between Member States – Assessment criteria (EC Treaty, Art. 92 (now, after amendment, Art. 87 EC))

JUDGMENT OF THE COURT (Sixth Chamber) 20 November 2003 (1)

((State aid – System of financing a public carcass disposal service by a meat purchase tax – Interpretation of Article 92 of the EC Treaty (now, after amendment, Article 87 EC)))

In Case C-126/01,

REFERENCE to the Court under Article 234 EC by the Cour administrative d'appel de Lyon (France) for a preliminary ruling in the proceedings pending before that court between

and

on the interpretation of Article 92 of the EC Treaty (now, after amendment, Article 87 EC),

THE COURT (Sixth Chamber),,

composed of: V. Skouris, acting as President of the Sixth Chamber, J.N. Cunha Rodrigues (Rapporteur), R. Schintgen, F. Macken and N. Colneric, Judges,

Advocate General: F.G. Jacobs,

after considering the written observations submitted on behalf of:

having regard to the Report for the Hearing,

after hearing the oral observations of GEMO SA, represented by M. Jacquot and O. Prost, of the French Government, represented by F. Million, of the United Kingdom Government, represented by J.E. Collins, acting as Agent, and of the Commission, represented by D. Triantafyllou, at the hearing on 17 January 2002,

after hearing the Opinion of the Advocate General at the sitting on 30 April 2002,

gives the following

The Community legislation

The national legislation

...

On those grounds,

THE COURT (Sixth Chamber),

in answer to the question referred to it by the Cour administrative d'appel de Lyon by judgment of 13 March 2001, hereby rules:

Skouris

Cunha Rodrigues

Schintgen

Macken

Colneric

Delivered in open court in Luxembourg on 20 November 2003.

R. Grass

V. Skouris

Registrar

President