Article 1
Open ↗1. The State aid for promotion, advertising, technical assistance and research and development unlawfully implemented by France contrary to Article 108(3) TFEU and financed by a parafiscal charge (compulsory voluntary levy on meat and live animals dispatched to other Member States between 1996 and 2004, and on live animals imported between 1996 and 2004) is State aid compatible with the internal market in accordance with Article 107(3)(c) TFEU in respect of the period between the date of implementation of the charge and 30 September 2004, provided that France complies with the conditions set out in paragraph 2 of this Article. 2. France shall thus reimburse to the persons who paid the charge that part of the charge imposed on imported products between the date when the charge first entered into force and 30 September 2004 in full compliance with the following conditions: (a) if they can provide evidence that the compulsory voluntary levy was imposed on imported products, the persons who paid the charge can claim the repayment of a proportion of the revenue from the charge intended to fund services exclusively benefiting domestic products within a time limit set in accordance with domestic law and in no case less than six months from the notification of this Decision; (b) France shall establish the extent of any discrimination affecting imported products. To that end, France must check, during a reference period, the financial equivalence between the amounts levied overall on domestic products by way of the charge concerned and the advantages from which these products exclusively benefit; (c) repayment shall be made within a maximum time limit of six months from the submission of the request; (d) the amounts repaid shall include interest calculated as from the date on which they were levied up until the date of actual repayment. This interest shall be calculated on the basis of the Commission’s reference rate laid down by the method for setting the reference and discount; (e) the French authorities shall accept any reasonable evidence provided by the payers of the charge of the amounts paid in respect of the charge imposed on products from other Member States; (f) the right to repayment cannot be subject to other conditions, particularly that of the charge not having been passed on; (g) where the charge has not yet been paid, the French authorities shall formally waive payment of the proportion of the charge imposed on products imported from other Member States in respect of which it is demonstrated that the amount in question is intended to finance the part of the aid which exclusively benefits domestic products. Any related interest on late payment shall also be waived by the authorities; (h) where the Commission so requests, France shall undertake to submit a full report proving the proper implementation of the repayment measure; (i) if a charge has been imposed in another Member State on the same products which have been subject to the charge in France, the French authorities shall undertake to reimburse those persons who have paid the charge for that part of it which affected products from that other Member State; (j) France undertakes to make this decision known to all potential payers of the charge.