commiss decis march aid scheme implement austria refund energi tax natur ga electr notifi document number german version authent text eea relev ec commiss european commun regard treati establish european commun articl thereof regard agreement european econom area articl thereof call interest parti submit comment pursuant provis cite regard comment procedur octob law publish austrian offici journal articl modifi energi tax rebat act letter date april commiss inform austria decid initi procedur laid articl ec treati respect aid involv abovement legisl august law publish austrian offici journal articl point extend durat energi tax rebat act form law decemb commiss decis initi procedur publish offici journal european union commiss invit interest parti submit comment aid letter date juli regist receiv commiss dai austria comment initi procedur commiss receiv comment austrian industri associ vereinigung der österreichischen industri august stahl und walzwerk marienhütt gmbh august jungbunzlau gmbh august comment austrian chamber labour bundesarbeitskamm withdrawn letter date novemb comment receiv time commiss forward austria made comment submiss letter date decemb regist receiv commiss decemb austria submit inform implement energi tax rebat year ii detail descript aid pursuant electr tax act elektrizitätsabgabegesetz natur ga tax act erdgasabgabegesetz introduc june tax electr natur ga payabl suppli electr power natur ga suppli electr natur ga undertak dealer onward suppli consumpt electr power natur ga electr natur ga undertak consumpt electr power natur ga gener import tax district person liabl tax supplier electr power natur ga supplier pass tax custom reimburs tax person liabl custom annual bill supplier show custom amount custom pai energi tax rate tax electr power period examin eur kwh rate tax natur ga eur legisl measur member state provid rebat energi tax natur ga electr grant rebat undertak activ shown consist primarili manufactur good regard state aid mean articl ec treati answer question affirm legisl measur regard state aid mean articl ec treati appli undertak activ shown consist primarili manufactur good austria modifi energi tax rebat act energieabgabenvergütungsgesetz law articl entitl busi januari refund energi tax natur ga electr power tax exce net product net product defin differ turnov mean paragraph subparagraph number turnov tax act turnov definit suppli compani turnov tax act defin turnov suppli servic undertaken payment entrepreneur austria includ import exclud eur refund rebat applic period januari decemb rebat paid state amount eur million year commiss initi procedur doubt regard natur measur state aid compat alleg aid commiss consid tax refund system favour de facto energi intens compani select commiss doubt compat alleg aid commun guidelin state aid environment protect iii comment interest parti comment austrian industri associ austrian industri associ consid measur select state aid austria implement adria wien rule european court justic nation measur provid rebat energi tax natur ga electr constitut state aid quot appli undertak nation territori activ quot austrian constitut court reason question court justic austria posit extend energi tax rebat compani court justic awar function rebat consid potenti legal effect austria materi question quot distinct made regard advantag quot austrian industri associ consid measur de facto select measur benefit undertak sector economi size undertak measur applic energi intens undertak tax rebat calcul basi net product depend econom situat compani loss heavi invest lead low net product case compani low energi consumpt benefit tax rebat view longer period scheme benefit group beneficiari austrian industri associ contest comparison commiss made case legal select measur de facto select aid object case support larg industri undertak case individu compani contrast austrian measur limit circl beneficiari size compani sector activ invest sum question compat austrian industri associ note complianc minimum rate laid council direct ec octob restructur commun framework taxat energi product electr hereinaft call energi taxat direct regard signific amount tax comment stahl und walzwerk marienhütt gmbh stahl und walzwerk marienhütt gmbh describ econom context energi taxat steel claim applic normal austrian energi tax rate energi intens undertak lead immedi closur product austria correct mechan energi intens undertak neg impact steer effect energi tax system energi cost suffici incent substitut measur energi tax addit steer effect account assess measur justifi natur tax system court justic european commun appar want rule case distinct energi intens undertak answer question refer austrian constitut court question irrelev settlement case pend austrian court measur classifi state aid commiss respect legitim expect undertak concern undertak reli law explicitli adopt austria order implement adria wien rule ask undertak examin question european law greater depth bona fide legisl court justic eu institut rais legitim expect answer question refer austrian constitut court comment jungbunzlau gmbh jungbunzlau gmbh point energi tax rebat aid sens direct monetari payment state econom burden energi taxat meant end user energi order achiev legisl chose administr option order facilit administr tax tax levi level energi supplier undertak pai tax price energi energi supplier repaid state amount exceed tax oblig due structur energi tax rebat law design form rebat legisl chosen levi tax directli level end user event rebat nation legisl free set maximum tax burden upper limit establish criterion net product irrelev state aid point view establish energi tax burden energi busi purpos net product appli minimum tax burden eur set measur european court justic decid adria wien rule austrian measur entireti intent court ask energi tax rebat se select dealt question exclus servic sector made measur select addit paragraph rule make clear austrian measur european court fulli acquaint constitut state aid measur select gener econom measur view share advoc gener case measur distort competit affect trade similar measur exist member state energi taxat direct tax reduct rebat busi order protect invest employ iv comment austria austria consid energi tax rebat gener measur letter date juli receiv commiss juli austria confirm view energi tax rebat gener measur question austrian constitut court explain motiv origin measur constitut state aid constitut court abolish restrict compani activ consist primarili manufactur good austrian court need remov restrict creat extend illeg state aid european court awar motiv report rapporteur mr wathelet note quot constitut court assum case remov restrict extens undertak allow constitut aid notifi quot motiv question theoret reject european court consequ austrian constitut court abolish restrict origin group beneficiari abolish entir energi tax rebat act know background argu european court er design austrian measur contrari court paragraph rule austrian system correctli repli paragraph question quot nation measur issu main proceed constitut state aid quot austria commit retroact modifi energi tax rebat letter date decemb austria inform commiss ministri financ propos austrian parliament modifi retroact rebat energi tax electr natur ga group beneficiari undertak energi tax rebat act applic decemb entitl tax rebat tax exceed net product compani pai nation tax rate natur ga electr minimum tax burden respect minimum tax rate energi taxat direct enter forc januari ratio minimum tax direct nation tax electr natur ga undertak energi tax rebat act applic decemb pai minimum tax rate natur ga electr establish annex tabl energi taxat direct provis tax burden minimum tax rate natur ga electr correspond statist averag tax burden compani energi taxat direct includ taxat electr ga coal provis lead addit tax burden current net tax revenu addit burden high compani concern pai significantli current rule compani provis lead increas tax burden pai averag compani financi impact greater austria inform commiss payment current provis stop immedi initi formal investig procedur austria provid inform number compani repai part rebat paid amount involv austria confirm repay bear interest applic eu refer rate assess aid assess year commiss initi procedur respect provis law applic consid justifi assess year take separ decis extend formal investig procedur period commiss note law leav provis laid law complet unchang provis applic ident commiss consid interest parti opportun comment aspect relev assess provis extens time put effect austria commiss decid initi formal investig procedur situat compar situat member state modifi legisl subject infring procedur modif remov alleg infring fact reason opinion occur submiss opinion case court commiss continu procedur adapt conclus chang circumst letter decemb austria refer explicitli period januari decemb exercis right defenc regard period practic parti comment applic scheme austrian industri associ present written comment energi tax rebat august public law extend durat energi tax rebat subsequ associ repres meet commiss austrian govern comment occas year submit observ respect comment made jungbunzlau gmbh august situat compani note fact valid quot year quot compani comment exist aid submit argument substanc independ year applic submit observ respect marienhütt gmbh comment initi procedur august public law comment substanc independ year applic energi tax rebat provis submit observ respect commiss receiv late submiss request submit comment expiri deadlin laid decis initi procedur exist aid depth examin commiss conclud measur examin constitut state aid mean articl ec treati commiss consid tax rebat theori applic undertak reach threshold net product de facto benefit undertak high energi consumpt relat net product select commiss consid case court justic rule aspect origin tax rebat measur restrict undertak activ consist product good order answer question refer austrian constitut court court assess aspect measur question refer austrian system concentr limit scope assum simpli extens inform present court implicitli posit question ask court explicitli rule quot nation measur provid rebat energi tax quot gener court intent rule aspect austrian measur assum made explicit commiss share view court answer question refer austrian constitut court intend rule aspect energi tax rebat court answer question refer austrian constitut court question refer case examin court court repli question case point gener context repli repeat establish case law state measur benefit undertak nation territori distinct constitut state aid preced demonstr measur select effect law applic sector economi exampl de facto select occur true measur examin restrict support size undertak sector activ invest sum threshold effect measur de facto tailor energi intens user austrian industri associ claim compani low energi consumpt benefit tax rebat make larg invest incur heavi loss substanti argument contrari formal investig procedur demonstr effect solut base exampl compani energi intens sector confirm comment made marienhütt explicitli refer measur correct mechan energi intens undertak commiss note austria comment argument rais austrian industri associ austria provid inform actual beneficiari includ inform actual beneficiari significantli chang amend law commiss inform possess allow conclud effect measur substanti effect measur place januari restrict compani activ product good addit commiss note austria calcul provis basi sampl energi intens compani claim inform compani receiv rebat element strong indic measur target energi intens user commiss share view jungbunzlau gmbh criterion net product correspond maximum tax burden cap relev state aid point view examin argument gener term case criterion establish gener maximum tax burden undertak distinct undertak pai full tax rate except achiev threshold de facto tailor appli energi intens user measur rise treatment establish object criteria form tax cap busi present case specif group energi intens user minimum tax burden eur jungbunzlau gmbh refer appli undertak distinct decis initi procedur commiss express doubt widen scope realiti alter effect measur commiss note austria interven parti submit inform allevi doubt austria submit figur demonstr significantli compani sector economi benefit widen scope case larg number beneficiari measur case law court justic proof measur classifi gener measur commiss take account member state measur effect appli member state sought state aid approv commiss examin officio commiss consid select measur justifi natur logic system consist intern logic tax contrari rebat repres clear deviat structur function tax system commiss note object energi tax twofold intend induc 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 expect achiev effici gain commiss note marienhütt gmbh substanti alleg lack steer effect energi consumpt reduc short term tax levi order rais state fund gener purpos account fact consumpt energi cost societi state remedi action respect exempt energi tax energi intens user definit pollut natur logic system commiss share opinion express jungbunzlau gmbh measur constitut state aid legisl levi tax level end user administr design measur case influenc state aid natur legisl levi tax directli level end user introduc distinct treatment type user differenti constitut state aid criteria state aid measur mean articl ec treati fulfil measur reliev undertak cost bear confer advantag undertak measur imput state financ state resourc state accept loss tax revenu grant tax rebat undertak measur favour comparison undertak potenti distort competit beneficiari engag sector trade member state take place measur liabl affect trade conclus measur constitut state aid scheme consid aid establish austria access european union approv commiss compat aid commiss assess compat aid commun guidelin state aid environment protect hereinaft call guidelin decis initi procedur commiss stage consid derog provid articl ec treati applic formal investig procedur element put forward remov doubt commiss express decis initi formal investig procedur commiss conclus undertak energi tax rebat act applic decemb modif made law introduc derog exist tax point guidelin applic provis point case tax appreci posit impact term environment protect derog result signific chang econom condit firm difficult competit situat austria submit inform case austria significantli increas tax point guidelin applic circumst member state grant tax exempt accord point paragraph refer point guidelin provis oper aid year aid limit extra cost reduc degress period year austrian law limit tax refund extra cost requir reduct progress slide scale undertak energi tax rebat act applic decemb tax refund system remain unchang measur respect establish derog exist tax decid tax adopt fall point guidelin refer compat criteria point provis point indent applic provis requir beneficiari compani pai signific proport nation tax austria submit data period examin make assess actual proport tax undertak concern pai commiss conclud undertak pai signific proport nation tax light consider commiss conclud energi tax rebat act modifi articl law extend modif decemb compli requir guidelin incompat common market compat announc modif aid undertak energi tax rebat act applic decemb measur modifi form promis austria compat point guidelin aid amount extra cost year reduc year fall linear fashion period examin addit commiss consid tax reduct year leav beneficiari tax amount bear higher energi taxat direct requir onward undertak energi tax rebat act applic decemb commiss consid aid compli point indent guidelin point indent requir beneficiari pai signific proport nation tax reason left incent improv environment perform word point indent tax reduct harmonis tax beneficiari pai commun minimum rate quot order provid firm incent improv environment protect quot period examin austrian energi tax nation tax januari energi taxat direct establish harmonis taxat set minimum tax rate energi product tax subject rebat austrian energi taxat legisl energi taxat direct take object environment protect explicitli account sixth seventh twelfth recit commiss consid complianc minimum rate energi taxat direct provid undertak incent improv environment protect reason commiss accept complianc minimum rate equal signific proport nation tax requir point indent guidelin austria set minimum tax burden compani compli minimum tax rate natur ga electr coal subject energi taxat austria austria ensur minimum tax burden correspond taxat level minimum environment effect envisag direct legitim expect unlawfulli grant state aid found incompat common market recov beneficiari recoveri aid competit posit exist grant restor articl council regul ec march lai detail rule applic articl ec treati 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 attain judgment van den bergh en jurgen court justic held quot court consist held 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 austria present commiss argument base exist legitim expect part beneficiari scheme transpir court case law commiss requir consider initi except circumst provid justif pursuant articl regul ec refrain order recoveri unlawfulli grant aid recoveri contrari gener principl commun law respect legitim expect beneficiari present case hand commiss note nation measur issu impos signific burden austrian undertak interest environment protect burden heavi energi intens undertak tax rebat assess decis nation measur drawn establish practic legal assess exempt reduct tax formal appli sector economi select grant intrins de facto specif advantag sector hand conceiv present case word court answer question adria wien led beneficiari good faith nation measur issu nation court ceas select ceas constitut state aid benefit extend sector manufactur good take consider account commiss conclus present case recoveri contrari principl protect legitim expect accord articl regul ec commiss decid recoveri requir aid agricultur primari product tax refund system applic agricultur forestri condit beneficiari sector commun guidelin state aid environment protect appli agricultur assess multi sector state aid context energi tax commiss accept equal treatment agricultur forestri sector subject gener environment aid guidelin consider appli assess aid agricultur sector vi conclus commiss find austria unlawfulli implement energi tax rebat act form law modif extend decemb breach articl treati undertak energi tax rebat act applic decemb aid scheme incompat commun guidelin state aid environment protect point thereof derog articl ec treati undertak energi tax rebat act applic decemb aid scheme incompat commun guidelin state aid environment protect point indent thereof derog articl ec treati ground compat envisag scheme incompat common market view specif circumst present case accord articl regul ec recoveri requir commiss take note commit austrian govern retroact modifi energi tax rebat commiss consid modif compat commun guidelin state aid environment protect point read conjunct point point indent thereof adopt decis articl tax rebat grant austria year energi tax rebat act amend law extend modif decemb unlaw state aid scheme incompat common market articl austria abolish scheme refer articl continu produc effect articl austria measur modifi measur retroact promis austrian author letter decemb articl austria inform commiss month notif decis measur compli articl decis address republ austria brussel march commiss mario monti member commiss oj footnot accord regul eec euratom council june determin rule applic period date time limit oj articl thereof period submiss comment end august oj oj judgment court justic case commiss greec ecr judgment case commiss belgium ecr judgment case commiss itali ecr judgment case commiss itali ecr germani unit kingdom sweden commiss note modif enter forc oj case van den bergh en jurgen bv commiss ecr paragraph commiss decis german ecotax nn oj oj