Judgment_paragraph 30 · 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)

30It is true that in a number of cases brought before it the Court of Justice has held that those liable to pay a charge cannot rely on the argument that the exemption enjoyed by other businesses constitutes State aid in order to avoid payment of that charge or to obtain reimbursement (see, in particular, Banks, paragraph 80, and Distribution Casino France, paragraphs 42 and 44, and Joined Cases C-393/04 and C-41/05 Air Liquide [2006] ECR I-5293, paragraph 43).