Facts
The company Grande Dixence SA benefits from two concessions granted by the State of Valais for the use of water from the Rhone coming from the Viège and the Borgne. On December 3, 1997, the Council of State of the canton of Valais decided that, for the civil year 1997, the calculation of the hydraulic fee and the special tax would be based on a maximum rate of 54 fr. per theoretical kilowatt until April 30, 1997, and 80 fr. per theoretical kilowatt from May 1, 1997. The company filed a complaint against these decisions, arguing that the application of the new rate of 48 fr. per theoretical kilowatt violated the principle of legality and infringed on its acquired rights.
The Federal Court rejected the company's appeals, considering that the special tax is intended to feed special funds and that the cantonal law can validly refer to the maximum rate provided for by federal law to determine the rate of the special tax. The Federal Court also considered that the special tax does not fall under the economic benefits imposed on the concessionaire and that it is not immune to subsequent modifications.
Considerations
The Federal Court considered that the principle of legality is respected, as the parameters of the special tax can be easily deduced from other provisions of the cantonal law itself. The Federal Court also considered that the cantonal law can validly refer to the maximum rate provided for by federal law to determine the rate of the special tax.
The Federal Court also examined the question of whether the special tax falls under acquired rights. It considered that the special tax does not have the…