Judgment_paragraph 18 · Laboratoires Boiron SA v Union de recouvrement des cotisations de sécurité sociale et d'allocations familiales (Urssaf) de Lyon, assuming the rights and obligations of the Agence centrale des organismes de sécurité sociale (ACOSS) (C-526/04)

18The Cour de cassation (Court of Cassation) points out, first, that the Cour d'appel de Lyon dismissed Boiron's appeal, holding, on the basis of the judgment of the Court of Justice in Case C-390/98 Banks [2001] ECRI-6117, paragraph 80 and the case-law cited therein, that persons liable to pay an obligatory contribution cannot rely on the argument that the exemption enjoyed by other persons constitutes State aid in order to avoid payment of that contribution. That case-law was confirmed by the judgment in Joined Cases C-430/99 and C-431/99 Sea-Land Service and Nedlloyd Lijnen [2002] ECR I-5235, paragraph 47.