Stamp duty: the COM obtains the re-examination of the case before the courts


Part of the sums bet on La Française des Jeux scratch cards and lottery games goes to the winners and the other part goes to structural grants from matching funds. This second part is divided into several envelopes including the stamp duty. If in mainland France, the sums corresponding to the stamp duty are recovered by the State, in Saint-Martin they must be recovered by the Collectivity according to the tax code.

However, the State never paid back these sums for the period from July 15, 2007 to May 12, 2010. The COM sent several letters of complaint to the Minister for the Economy, who acknowledged the error; the State then estimated that it owed the COM some 83 euros.

In disagreement with this amount, the COM took legal action for the State to be ordered to pay it 198 euros but lost before the administrative court in July 670. It therefore appealed against this first judgment but the Administrative Court of Appeal of Paris rejected the appeal in November 2017; the COM decided to appeal in cassation. 

The Council of State has just overturned the judgment of the Paris Court of Appeal. The case will therefore be reconsidered. In 2017, the Collectivity had already obtained an order from the State to pay it 1,8 million euros corresponding to another part of the scratch card bets. 


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