commiss decis june aid scheme implement sweden exempt tax energi januari june notifi document number swedish text authent text eea relev ec commiss european commun regard treati establish european commun subparagraph articl thereof regard agreement european econom area articl thereof call interest parti submit comment pursuant provis subparagraph articl cite regard comment procedur letter date june commiss inform sweden decis initi procedur laid articl ec treati respect exempt energi tax electr favour manufactur industri letter juli regist commiss dai sweden comment open procedur commiss decis initi procedur publish offici journal european union august commiss invit interest parti submit comment aid commiss receiv comment confeder swedish enterpris svenskt näringsliv septemb comment confeder swedish enterpris receiv due time forward commiss swedish govern opportun react sweden made comment submiss ii detail descript aid measur act tax energi lagen om skatt på energi introduc sweden act energi tax levi fossil fuel electr tax posit environment steer effect term energi save energi effici tax electr due full household compani servic sector manufactur compani electr heat product process chapter articl act tax energi electr industri activ manufactur process nace rev section fulli exempt energi tax exempt introduc present form januari sweden access eea eu remain unchang tax rate electr power period examin set sek sek kwh swedish author full reduct result loss state revenu amount sek million eur million year commiss initi procedur doubt regard natur measur state aid compat alleg aid commiss consid tax exempt system constitut state aid mean articl ec treati commiss doubt compat alleg aid commun guidelin state aid environment protect hereinaft refer guidelin iii comment interest parti comment made confeder swedish enterpris confeder swedish enterpris argu tax electr emiss regard compon energi tax system reason close link tax order creat demand electr increas tax balanc increas electr tax total energi taxat increas sek million eur million rais full exempt manufactur sector energi tax full tax exempt electr tax result loss state revenu measur financ state resourc confeder swedish enterpris consid logic system exempt swedish manufactur industri industri suffici reason electr save electr larg cost compon compani order maintain competit swedish industri rais energi taxat industri exempt electr tax reason set recit swedish govern confeder swedish enterpris consid measur distort threaten distort competit favour product reason confeder swedish enterpris contest case recoveri made firstli articl council regul ec march lai detail rule applic articl ec treati refer procedur regul recoveri made unlaw aid articl regul defin quot aid put effect contravent articl treati quot commiss paragraph decis open investig procedur conclud measur constitut exist aid recoveri made tunc due legitim expect beneficiari recoveri made act question propos swedish govern adopt swedish parliament compani question decis parliament previou commiss decis measur manufactur sector approv gener measur council direct ec octob restructur commun framework taxat energi product electr refer energi tax direct make maintain tax rate electr larg electr consum januari prudent trader legitim expect case year date thirdli recoveri principl proportion aim recoveri restor alleg distort competit confeder swedish enterpris measur distort threaten distort competit legitim public interest recoveri compani concern difficulti repai aid risk bankruptci exclud compani final confeder swedish enterpris agre opinion swedish govern recit commiss fulfil oblig laid articl procedur regul iv comment swedish govern tax exempt constitut advantag swedish manufactur industri swedish manufactur industri high proport electr compar competitor countri coal natur ga energi sourc member state tax free sweden consid reason exempt swedish manufactur industri tax electr addit swedish tax level energi area gener high compar level member state achiev level exempt electr tax sector swedish govern agre tax exempt grant advantag swedish industri compar member state reason period requir adjust energi tax system letter march swedish govern accept measur propos point guidelin novemb fact exempt industri energi tax constitut state aid clarifi court rule austrian energi tax rebat case adria wien pipelin swedish govern state time sweden accept measur guidelin clear measur constitut state aid adria wien rule clear swedish govern measur compon problem state aid area sweden argu energi tax technic complic reason time requir govern decis enter forc amend rule envisag energi tax electr manufactur industri line minimum level energi direct place juli electr tax energi tax tax system sweden energi tax levi fossil fuel electr tax levi fossil fuel tax view swedish govern part tax system aim increas energi effici emiss swedish govern argu commiss assess compat account tax burden result compon tax system assess exempt electr tax isol commiss respect procedur step measur set procedur regul aid illeg recov swedish govern occas submit commiss inform scheme question evid sweden consid oblig articl procedur regul submit inform commiss review exist aid scheme fulfil swedish govern argu commiss violat articl procedur regul requir commiss inform member state consid measur incompat common market propos measur commiss propos inform measur individu scheme scheme forc time environment guidelin forc due procedur irregular aid illeg recov recoveri constitut retroact taxat allow swedish constitut law chapter articl paragraph instrument govern regeringsformen tax levi base provis forc time fact gave rise tax place swedish act tax energi rule compani manufactur industri oblig pai tax electr amend act constitut retroact taxat illeg swedish constitut law assess aid period assess decis open articl procedur commiss found measur constitut exist aid defin articl regul ec time sweden access european union januari sweden expressli accept measur propos commiss exist environment aid scheme brought line guidelin point commiss found case sweden ask submit comment relev investig period januari decemb comment receiv swedish govern letter date juli cover explicitli period request commiss swedish govern exercis right defenc regard full period parti comment applic scheme period confeder swedish enterpris present comment energi tax exempt letter date septemb submit observ respect act amend act tax energi electr tax system introduc act enter forc juli notifi commiss letter date april separ commiss decis measur compat assess concern period januari time current system appli exist aid order measur consid state aid mean articl ec treati criteria simultan fulfil measur favour undertak select fund state resourc affect trade member state assess measur beneficiari advantag commiss compar compani compar legal factual situat commiss assess posit swedish manufactur industri vi vi european manufactur industri assess advantag swedish manufactur industri compar situat compani sweden respect fact measur discharg compani manufactur sector cost bear undertak advantag compar sector swedish industri grant tax exempt undertak measur favour comparison undertak potenti distort competit exempt restrict undertak manufactur sector nace rev section establish european court justic quot larg number elig undertak divers size sector undertak belong provid ground conclud state initi constitut gener measur quot confeder swedish enterpris refer fact commiss decis aid nn approv swedish tax scheme gener measur correct mention decis tax scheme found constitut compat state aid decis concern prolong scheme approv provis contrari constant practic commiss confirm european court case law regard exempt energi intens industri sector economi select measur commiss conclud tax exempt select commiss find select measur justifi logic system consist intern logic tax contrari exempt clear deviat structur function tax object tax steer undertak energi save measur undertak concern energi reduct measur larg extent order reduc energi cost energi taxat addit steer effect energi consumpt gener technolog depend fix short term long term inter alia technolog progress innov achiev effici gain respect energi consumpt sector equal damag environ exempt energi tax undertak manufactur industri definit pollut logic system measur imput state financ state resourc state accept loss tax revenu commiss agre confeder swedish enterpris loss tax revenu due fact electr tax paid increas contrari increas tax rate lead higher loss tax revenu caus exempt beneficiari engag sector trade member state take place measur liabl affect trade distort competit conclus commiss find measur constitut state aid articl ec treati compat aid commiss maintain posit tax electr assess tax state decis open articl procedur reason firstli tax levi electr consumpt electr sweden produc nuclear hydropow plant electr tax steer effect emiss tax electr tax assess separ decemb scheme constitut exist state aid mean articl procedur regul point guidelin sweden accept measur exist state aid environment protect brought line guidelin januari swedish govern argu reason time need implement energi tax system compat guidelin firstli half year pass deadlin bring scheme line guidelin enter forc revis energi tax system commiss recognis energi taxat complex natur consid period half year unreason long swedish govern make possibl extend deadlin implement guidelin measur made approv franc germani contrari letter march swedish govern accept measur propos commiss swedish govern problem amend scheme deadlin accept measur except applic scheme question commiss assess compat aid guidelin open decis commiss express view derog provid articl ec treati applic conclus confirm articl procedur procedur element put forward allevi doubt commiss express decis open formal investig procedur commiss conclud point guidelin applic provis point case tax appreci posit impact term environment protect derog result signific chang econom condit firm difficult competit situat energi tax aim steer energi save energi effici present swedish energi tax system remain unchang respect measur establish derog exist tax decid tax adopt fall point guidelin refer compat criteria point period januari decemb point indent guidelin applic exempt concern domest tax impos absenc commun tax provis requir benefit compani pai signific proport nation tax reason leav incent improv environment perform word point subparagraph tax reduct harmonis tax beneficiari pai commun minimum rate quot order provid firm incent improv environment protect quot exempt result tax electr manufactur process manufactur sector commiss conclud undertak pai signific proport nation tax measur stand period januari decemb declar compat accord guidelin ground compat appli aid declar incompat common market mention recit direct ec enter forc januari direct take object environment protect explicitli account recit commiss consid respect minimum rate direct ec provid undertak incent improv environment protect reason commiss present case accept respect minimum rate equal signific proport nation tax request point indent guidelin period januari decemb swedish measur declar compat extent beneficiari requir pai minimum rate set direct ec incompat aid correspond amount result applic minimum level set energi tax direct period januari time current system appli tax harmonis direct ec point indent guidelin applic provis reduct approv amount effect paid beneficiari reduct remain higher commun minimum articl direct ec minimum tax rate electr fix eur mwh busi fix minimum rate respect present case articl direct tax rate allow energi intens busi conclud agreement equival undertak measur achiev environment object increas energi effici equival achiev commun minimum level observ present case condit appli tax rate fulfil similarli period januari swedish measur declar compat extent beneficiari requir pai minimum rate set direct ec incompat aid correspond amount result applic minimum level set energi tax direct commiss conclud measur period januari time current system appli line guidelin energi tax direct incompat aid correspond amount result applic minimum level set energi tax direct recoveri incompat aid unlawfulli grant state aid found incompat common market articl procedur regul recov beneficiari recoveri aid competit posit exist grant restor fact aid provid accord nation law gener case affect recoveri commun law overrid nation law articl procedur regul state quot commiss requir recoveri aid contrari gener principl commun law quot case law court justic commiss decis make practic establish result commiss action legitim expect exist part beneficiari measur aid grant accord commun law order recov aid infring gener principl commun law respons member state make nation measur compat commun state aid rule order prevent distort competit notifi state aid measur commiss accord articl ec treati refrain implement pend examin principl undertak claim legitim expect respect illeg state aid undertak successfulli base nation law adopt good faith compli state aid rule effect distort competit aim commun state aid control fulfil judgment case van den bergh en jurgen court rule quot trader regard institut rise justifi hope reli principl protect legitim expect hand prudent discrimin trader foreseen adopt commun measur affect interest plead principl measur adopt quot swedish author argu aid recov commiss fulfil oblig set articl procedur regul case order adapt exist aid guidelin commiss propos member state bring exist environment aid scheme line guidelin januari confirm case law propos made guidelin constitut carri regular period cooper commiss conjunct member state constant review exist system aid propos measur agreement complet list exist aid scheme commiss member state impract reason leav respons adapt scheme member state involv draft guidelin awar implic exist aid scheme enter forc case swedish author claim sweden inform commiss scheme submit complet swedish taxat act commiss commiss take view inform context submiss case replac formal notif requir articl ec treati confeder swedish enterpris claim aid constitut exist aid recoveri requir commiss find measur constitut exist aid decemb januari aid aid brought line guidelin commiss agre argument brought forward confeder swedish enterpris commiss find argument made sweden provid ground decis recoveri transpir court case law commiss requir consider initi except circumst provid justif pursuant articl procedur regul refrain order recoveri unlawfulli grant aid recoveri contrari gener principl commun law respect legitim expect beneficiari articl procedur regul measur bind member state concern accept member state implement measur confirm case law chang statu measur exist aid aid consequ accept swedish govern measur propos guidelin basi articl procedur regul conceiv fact commiss publish accept swedish govern guidelin led beneficiari good faith nation measur issu regard exist aid articl set commiss publish quot summari notic decis pursuant articl conjunct articl quot articl regul state quot commiss conclud exist aid scheme longer compat common market issu recommend propos measur member state concern quot articl regul set member state accept propos measur commiss quot record find quot inform member state thereof commiss publish accept member state measur propos commiss implement guidelin difficult commiss show beneficiari properli inform accept swedish govern consequ chang statu aid date public commiss decis open articl procedur clear beneficiari measur longer exist aid incompat guidelin case public place august take consider account commiss conclud pre case recoveri aid grant date public decis open investig procedur contrari principl protect legitim expect accord articl procedur regul commiss decid recoveri requir period januari august aid provid scheme august recov vi conclus commiss find sweden unlawfulli forc act tax energi modif januari breach oblig aris accept measur propos commiss articl ec treati scheme constitut state aid mean articl ec treati aid januari incompat guidelin point subparagraph thereof derog provid articl ec treati reason compat envisag scheme incompat common market accord articl procedur regul unlawfulli paid aid recov case recoveri period start date public decis commiss open articl procedur case end date energi tax system enter forc aid provid period august june recov decis concern aid scheme question implement immedi recoveri individu aid grant scheme commiss note decis aid scheme prejudic possibl individu aid deem wholli partial compat common market merit instanc individu grant aid cover de minimi rule context futur commiss decis virtu exempt regul adopt decis articl tax exempt grant sweden januari act tax energi state aid scheme unlawfulli put effect sweden breach articl treati aid incompat common market extent beneficiari requir pai minimum rate set council direct ec ground compat appli aid declar incompat common market articl sweden abolish aid scheme refer articl continu produc effect articl sweden measur recov beneficiari aid refer articl sweden cancel payment outstand aid effect date present decis recoveri effect delai accord procedur nation law provid effect implement decis sum recov bear interest period run date put dispos beneficiari actual recoveri interest calcul conform provis laid commiss regul ec articl sweden inform commiss month notif decis measur plan compli provid inform questionnair attach annex decis articl decis address kingdom sweden brussel june commiss mario monti member commiss oj footnot line regul eec euratom council june determin rule applic period date time limit oj articl deadlin comment end septemb letter august confeder swedish enterpris ask extens deadlin septemb accept commiss letter date septemb exempt applic electr greenhous part exempt subject separ commiss decis oj oj regul amend act access sweden act excis duti energi oj nn sweden prolong scheme oj oj direct amend direct ec oj judgment court justic novemb case adria wien pipelin gmbh wietersdorf amp peggauer zementwerk finanzlandesdirekt für kärnten ecr repli commiss letter swedish author submit full act tax energi full energi tax exempt electr manufactur sector clear addit descript measur includ letter date april swedish author commiss svensk författningssaml sf sweden quot energi tax electr manufactur sector quot publish offici journal judgment case footnot adria wien pipelin paragraph decis ec ecsc april dual exempt unit kingdom plan implement climat chang levi extend exempt compet process oj germani quot ecolog tax reform quot march oj finland quot aid energi intens compani quot oj nn austria quot energi tax refund quot publish offici journal case adria wien pipelin quot oj judgment court justic novemb case rsv commiss ecr judgment court justic march case van den bergh en jurgen bv commiss ecr paragraph judgment court justic june case feder republ germani commiss european commun ecr paragraph case feder republ germani commiss european commun footnot judgment octob case ijssel vlietcombinati bv minist van economisch zaken ecr paragraph judgment octob case feder republ germani commiss european commun ecr paragraph oj annex inform implement commiss decis ec total number beneficiari total amount aid recov explain detail amount aid recov individu beneficiari calcul princip interest total amount unlaw aid grant scheme recov gross aid equival price total number beneficiari unlaw aid grant scheme recov measur plan recov aid describ detail measur plan measur effect effect recoveri aid relev legal basi measur plan date recoveri aid complet inform individu beneficiari provid detail beneficiari unlaw aid grant scheme recov tabl overleaf ident beneficiari amount unlaw aid grantedcurr amount reimbursedcurr