The scheme provided for in Article 39 CA of the General Tax Code, which has been implemented by France in infringement of Article 88(3) of the Treaty, is, with the exception of the measures referred to in Article 2, incompatible with the common market.
Üldise maksuseadustiku artikliga 39 CA kehtestatud kord, mida Prantsusmaa EÜ asutamislepingu artikli 88 lõiget 3 rikkudes rakendas, on ühisturuga kokkusobimatu, välja arvatud artiklis 2 osutatud meetmed.