- Status
- Judgment entered (judgment)
- As of
- 14 Oct 2010 · read from the court record
- Court
- Conseil constitutionnel (QPC referred by Conseil d'État 16 July 2010) · Supreme or high court
- Docket
- 2010-53 QPC
- Filed
- 16 Jul 2010
- Type
- Constitutional challenge, gambling tax litigation
- Money
- No settlement fund or award on record
- Payout
- No payout exists as of 14 Nov 2026
Status words follow the court record: a complaint states one side's allegations, only the court's orders decide anything. Filing a settlement claim is always free.
What this case is about
A casino operator attacked the retroactive legislative validation of the municipal and state levies on casino gross gaming revenue, whose base and collection rules had been set by regulation rather than statute. The Conseil constitutionnel upheld the validation: it respects final judgments, creates no retroactive penalty and pursues a sufficient general interest (avoiding refunds amounting to unjust enrichment and preserving equality among casinos). It closed the main tax-refund avenue for French casinos on pre-2009 levies.
What this case is about
Décision n° 2010-53 QPC, Société Plombinoise de Casino, is a ruling of the Conseil constitutionnel on casino levies. The Conseil d'État referred the question on 16 July 2010 (n° 339899), and the Conseil decided it on 14 October 2010.
The casino operator attacked paragraph III of article 27 of loi n° 2009-888 of 22 July 2009. That paragraph retroactively validated the municipal and state levies on casino gross gaming revenue, whose base and collection rules had been set by regulation rather than by statute.
The operator argued the validation broke articles 8, 13 and 16 of the Déclaration de 1789. The case sits in the field of gambling tax litigation, where operators contest what the state may collect.
Who is covered
The ruling concerns Société Plombinoise de Casino as the claimant and the French State as the defendant. In practice it reaches French casinos that wanted refunds of levies paid before the 2009 law.
It does not concern players. No class exists, and no state or period beyond the pre-2009 levies is named in the record. Readers who want the national picture can browse gambling lawsuits in France.
Is there a payout?
No payout exists in this case. The Conseil constitutionnel upheld the validation, so no refund of the levies was ordered, to the casino or to anyone else.
The record shows no fund, no claim process and no amount in euros. The decision is a constitutional ruling on a tax statute, not a settlement or a damages award.
What the court decided
The Conseil constitutionnel declared the provision conform to the Constitution on 14 October 2010. It gave three reasons. The validation respects final judgments, it creates no retroactive penalty, and it pursues a sufficient general interest.
That general interest had two parts: avoiding refunds that would amount to unjust enrichment, and preserving equality among casinos. As of 14 November 2026 the case shows as decided. The record lists no later step.
The decision closed the main tax-refund avenue for French casinos on pre-2009 levies.
Why it matters
The ruling shows how far a legislature may go in validating a levy after the legal basis for it is questioned. A casino cannot count on a refund when the state repairs the basis for a charge by law and the Conseil finds a general interest in doing so.
Settlement money paid to players raises a separate tax question, covered in are gambling settlement payments taxable.
Related cases
- Décision n° 2010-605 DC, online gambling law: the Conseil constitutionnel's decision on the law opening the online gambling sector to competition and regulating it.
Questions people ask
What did the Conseil constitutionnel decide in 2010-53 QPC?
On 14 October 2010 it upheld paragraph III of article 27 of loi n° 2009-888, which retroactively validated casino levies. The Conseil found a sufficient general interest and no retroactive penalty.
Could casinos claim back the levies?
The decision closed the main tax-refund avenue for French casinos on pre-2009 levies. The validation stands, so the refund claims behind the question did not succeed.
Does this decision affect players?
No. It governs what casinos owe the state. No payout exists for players in this case.
Who is involved
Plaintiffs: Société Plombinoise de Casino
| Defendants | État (loi n° 2009-888 du 22 juillet 2009, art. 27 III) |
|---|---|
| Claims |
|
Is there a payout?
No payout exists in this case as of 14 Nov 2026.
What happens next
No future date is on the record we hold. The case is closed on the record we hold; later appeals or enforcement steps would be added here.
Timeline
2 dated steps on record, oldest first. Future dates come from court notices and can move.
| Date | Event |
|---|---|
| 16 Jul 2010 | Filed |
| 14 Oct 2010 | Judgment entered |
Documents and sources
1 primary source (court file, administrator notice, regulator) and 0 secondary. Press is supporting evidence only.
- Docket: conseil-constitutionnel.fr
| What it supports | Source | Type | Retrieved |
|---|---|---|---|
| QPC decision 14 Oct 2010, provision conform, referred by CE on 16 July 2010; Décision 2010-53 QPC du 14 octobre 2010, referred by the Conseil d'État on 16 July 2010 (n° 339899), Société Plombinoise de Casino; paragraph III of article 27 of loi 2009-888 of 22 July 2009 declared conform | conseil-constitutionnel.fr | primary | 14 Nov 2026 |
Related cases
1 case in the record share parties, claims or a settlement with this one.
| Case | Court | Status |
|---|---|---|
| Conseil constitutionnel upholds the 2010 online gambling law | Conseil constitutionnel | Judgment entered |
Last checked against the sources on 14 Nov 2026. Found an error? Tell us and we correct the record with a dated note.