commiss decis februari austrian state aid grant form exempt beverag tax wine ferment beverag sold directli place product consum notifi document number german text authent ec commiss european commun regard treati establish european commun articl thereof regard act access austria finland sweden european union articl thereof commiss decis juli transit measur austria tax exempt wine ferment beverag virtu articl give notic parti concern submit comment accord articl answer request commiss march austria letter present inform nation scheme tax exempt part preliminari procedur articl ec treati austria submit inform letter juli measur question exempt beverag tax favour wine head no common custom tariff ferment beverag head common custom tariff product sold direct consum place product quot farm gate quot sale beverag tax gener levi rate retail price exclud ad tax sale alcohol beverag consum exempt beverag tax provid finanzausgleichsgesetz act redistribut incom feder state länder municip austria amend empow länder municip levi beverag tax farm gate sale wine ferment beverag delimit rang product cover exempt finanzausgleichsgesetz refer umsatzsteuergesetz act turnov tax provis laid secondari legisl länder municip wine grow region austria steiermärkisch getränk und speiseabgabengesetz oberösterreichisch gemeind getränkesteuergesetz novel salzburg getränkesteuergesetz getränkesteuerverordnung der stadt salzburg niederösterreichisch getränk und speiseeissteuergesetz getränkesteuerverordnung der stadt wien scheme forc austria access european union contin appli austria member european union ii letter novemb commiss inform austria decis open procedur articl ec treati regard measur decis publish offici journal european commun commiss invit member state interest parti submit observ decis commiss express doubt compat measur common market state measur constitut state aid incompat common market appear fulfil condit articl ec treati qualifi derog provid paragraph articl aid consid constitut quot exist quot aid mean articl ec treati notifi accord articl act access observ member state parti receiv public decis austria submit observ letter januari januari supplementari observ letter decemb decemb juli commiss pursuant articl act access decid procedur articl council regul eec septemb establish common organis market oil fat amend regul ec quot austria maintain decemb exist provis austrian law exempt produc wine ferment beverag beverag tax relat produc sold directli place product consum quot applic articl initi due end decemb extend decemb council regul ec decemb extend period provid articl act access austria finland sweden procedur laid articl recit preambl commiss decis juli state austrian scheme purport facilit develop wine grow small small hold area difficult product condit frontier area order facilit transit product concern relev common market organis council regul eec march common organis market wine amend regul ec council regul eec june common organis market product list annex ii ec treati amend commiss regul ec austria authoris maintain tax exempt temporari basi decis relat measur compat commun rule state aid measur januari longer consid constitut transit measur subject rule iii statu measur austria recal tax exempt forc austria access commun formalist point view wrong mislead categoris measur invit member state parti submit comment austria argu commiss consid differ taxat austria member state creat distort condit competit elimin consult articl ec treati proce case austria contest measur constitut state aid mean articl ec treati measur consid gener measur devoid select constitut normal tax measur agricultur sector justifi purpos place taxat system system discret part author charg implement measur austria alleg measur highli distort competit reflect tradit pattern consumpt regard submit beverag tax present type peculiar austria intern relev cross border trade tax exempt beverag tax austrian farmer sell wine direct farm put equal foot agricultur hold rest european union beverag tax exist place altern austria claim measur qualifi exempt articl ec treati provis aid facilit develop econom activ econom area provid precondit fulfil austria claim viticultur hold concern situat favour area frontier area small small hold find econom financi precari situat posit pass burden beverag tax consum austria reject view measur infring common market organis core element common market organis wine manag price intervent measur land clear storag distil grape juic product import export regim previou decis aid measur commiss decis eec refer measur prohibit effect common market organis refer area cover austria connect invok commiss decis eec italian measur set maximum price rectifi concentr grape juic held commiss infring common market organis austria affirm set maximum price amount market intervent case tax exempt justifi econom social consider compar iv applic state aid rule measur question appli wine made fresh grape head no common custom tariff cover regul eec ferment beverag head common custom tariff cover regul eec virtu articl ec treati rule competit appli product trade agricultur product extent determin council council act articl regul eec articl regul eec decid articl ec treati appli product trade product cover regul statu nation measur question statu quot exist aid quot mean articl ec treati gener award measur afrer formal approv commiss commiss react month proper notif measur member state notifi commiss introduct aid scheme oper member state access articl point act access quot aid appli member state prior access commun commiss april deem exist aid mean articl ec treati quot mere fact measur exist prior access claim austria suffici qualifi quot exist quot mean articl ec treati austria includ measur notif exist scheme commiss april refer articl act access austria notifi measur access accord articl ec treati commiss measur complaint measur deem quot exist quot mean articl reason benefit legal statu aid prohibit state aid pursuant articl ec treati aid grant member state state resourc form whatsoev distort threaten distort competit favour undertak product good affect trade member state incompat common market measur fulfil condit consid constitut state aid purpos articl aid grant state resourc exempt beverag tax appli wine made fresh grape ferment beverag sold direct place product farm gate sale equival waiver fiscal revenu paid produc exempt born public budget austrian länder municip reduc revenu regard grant state resourc question direct indirect aid articl appli indirect aid object austria measur issu regard direct aid addresse legal provis hold benefit econom tax exempt favour undertak measur benefit farmer pursu perman econom activ busi provid sell farm consum exempt pai tax gener levi sale beverag price charg consum measur refer wine made fresh grape ferment beverag measur consid favour undertak product good austria issu argument select measur concern austria point absenc discret part tax author appli withhold exempt suffici condit demonstr measur select commiss polici attribut charact specif measur derog gener tax system member state justifi logic system admiss derog gener system econom reason prove practic term effici system judgment court justic juli case itali commiss march case sloman neptun tax system austria gener sale alcohol beverag consum taxabl beverag tax exempt beverag tax small group beneficiari sell wine ferment beverag directli consum place product constitut derog gener taxat system exempt appli wine sold trader consum farm sale farmer consum commiss hold evid show exempt issu aris logic tax system collect tax technic imposs distort competit aid measur distort competit interven exist develop competit relationship hold sector product measur artifici modifi condit competit competitor judgment court septemb case philip morri strengthen econom posit undertak mean state aid distort competit relat compet undertak wine ferment beverag sold direct consum vineyard compet wine ferment beverag offer consum retail trader exempt charg group product charg condit competit distort case issu competit advantag confer produc wine sell farm gate consum amount sale price austria letter juli refer judgment austrian constitut court novemb judgment court find exempt produc beverag tax infring principl equal produc trader circumst justifi treatment note judgment refer issu discrimin question exist state aid compat common market articl ec treati bear consider impact trade member state measur affect trade member state make import member state difficult make export member state member state easier decis factor account measur trade commun evolv differ trade wine ferment beverag austria member state tabl illustr import export year refer select state gt tabl gt gt tabl gt beverag import austria market consum retail trade exempt austrian wine ferment beverag sold farm consum tax levi wine ferment beverag import austria member state offer retail measur creat artifici price gap discrimin import evid benefit beverag tax exempt sale import note estim austrian wine sold farm consum account total sale wine austria measur affect trade member state assum absenc measur import wine ferment beverag member state austria higher present possibl detriment sale austrian wine ferment beverag busi benefit measur export member state conceiv proce aid cross subsidis export austria state duti pai beverag tax competit disadvantag austrian produc member state levi tax line argument accept foreign wine ferment beverag sold austria subject beverag tax austrian wine ferment beverag sold member state subject austrian beverag tax event court justic held judgment decemb join case banqu de franc exist state aid measur refut basi member state approxim rate bear nation product export appli member state find appli mutati mutandi case issu derog prohibit state aid prohibit articl ec treati exempt articl articl ec treati exempt list articl inapplic natur aid measur question object austria fact submit articl applic articl ec treati articl defin circumst state aid consid compat common market compat common market assess viewpoint commun individu member state interest smooth function common market keep articl ec treati exempt prohibit state aid interpret restrict regard articl note measur appli exclus region pursuant guidelin nation region aid econom situat extrem unfavour relat commun mean capita gross domest product measur purchas power standard commun averag regard articl consid aid quesion intend promot execut import project common european interest remedi disturb austria economi aid intend achiev suitabl achiev object contain articl austria submit exempt applic articl ec treati articl ec treati aid facilit develop econom activ econom area aid advers affect trade condit extent contrari common interest consid compat common market justifi measur austria reli articl refer small scale structur product beneficiari disadvantag locat difficult econom financi situat austria aid hold succumb econom stress close commiss endors state aid measur articl induc develop sector region simpli preserv statu quo aid question design bring structur improv link benefit tax exempt technic structur beneficiari hold artifici competit advantag confer beneficiari aid persist long aid grant aid facilit develop sector region consid oper aid aid intend reliev undertak expens bear oper aid principl incompat common market judgment court justic case siemen ecr forego argument detract view commiss express decis juli consid measur transit gain time addresse adapt legal econom environ articl ec treati oper commiss requir measur exhibit clear unambigu linkag develop sector region order qualifi derog effect measur issu deem match except circumst envisag articl aid satisfi requir articl ec treati match derog state aid articl thereof consid incompat common market articl ec treati commiss find dispar legal administr provis member state distort competit special procedur provid articl remedi situat austria invok articl assert state aid procedur commenc commiss inappropri commiss accept austria line argument shown tax exempt issu constitut state aid judgment case court justic held unilater modif factor cost product sector economi liabl disturb exist balanc member state oper articl ec treati provid detail rule abolit gener distort result differ tax system member state common organis market commiss consid measur constitut state aid incompat common market articl ec treati examin measur infring common organis market govern product cover tax exempt articl ec treati hold true respect applic articl ec treati connect mention commiss ask austrian govern framework preliminari stage lead initi proceed articl ec treati present view tax exempt constitut discriminatori taxat measur contrari articl commiss letter novemb decis aspect beverag tax exempt repres state aid prejudic outcom contact commiss austria framework articl procedur refer made procedur pend court justic articl treati austrian high court administr verwaltungsgerichtshof ask court justic subject austrian beverag tax preliminari interpret sixth council direct eec harmonis law member state relat turnov tax amend direct ec council direct eec februari gener arrang product subject excis duti hold movement monitor product amend direct ec articl treati adopt decis articl measur notifi austria wine ferment beverag sold direct consum place product exempt beverag tax levi rate vat retail sale price product incompat common market austria maintain decemb measur refer paragraph articl austria inform commiss month date notif decis measur adopt compli articl decis address republ austria brussel februari commiss franz fischler member commiss oj oj oj written procedur oj oj oj oj oj oj oj classif tax exempt quot state aid quot judgment court justic case banco exterior de espana ecr ecr ecr ecr paragraph ecr paragraph oj ecr case court justic oj oj oj oj