1999/779/EC: Commission Decision of 3 February 1999 on an Austrian state aid granted in the form of an exemption from beverage tax of wine and other fermented beverages sold directly on the place of production to the consumer (notified under document number C(1999) 325) (Only the German text is authentic)

• Articles: 3

Article 1

The measure notified by Austria whereby wine and other fermented beverages, sold direct to the consumer at the place of production, are exempted from the beverage tax which is normally levied at a rate of about 7,58 % (10 % before VAT) of the retail sales price of the product, is incompatible with the common market.

Austria may not maintain, after 31 December 1998, the measure referred to in the first paragraph.

Article 2

Austria shall inform the Commission, within two months of the date of notification of this Decision, of the measures adopted to comply with it.

Article 3

This Decision is addressed to the Republic of Austria.

Done at Brussels, 3 February 1999.

For the Commission

Franz FISCHLER

Member of the Commission

(1) OJ C 82, 14.3.1997, p. 9.

(2) OJ 172, 30.9.1966, p 3025/66.

(3) OJ L 210, 28.7.1998, p. 32.

(4) Written procedure E/1462/98.

(5) OJ L 351, 23.12.1997, p. 12.

(6) OJ L 84, 27.3.1987, p. 1.

(7) OJ L 210, 28.7.1998, p. 8.

(8) OJ L 151, 30.6.1968, p. 16.

(9) OJ L 26, 2.2.1996, p. 13.

(10) OJ L 61, 13.3.1993, p. 55.

(11) OJ L 94, 7.4.1989, p. 38.

(12) For the classification of tax exemptions as a "State aid", see for example the judgment of the Court of Justice in Case C-387/92 Banco Exterior de Espana [1994] ECR 1-877.

(13) [1974] ECR 709.

(14) [1993] ECR 887.

(15) [1980] ECR 2671, at paragraphs 11 and 12.

(16) B 1648/94.

(17) [1969] ECR 523, at paragraphs 18 to 21.

(18) OJ C 74, 10.3.1998, p. 9.

(19) [1974] ECR 709.

(20) Case 437/97 before the Court of Justice.

(21) OJ L 145, 13.6.1977, p. 1.

(22) OJ L 281, 17.10.1998, p. 31.

(23) OJ L 76, 23.3.1992, p. 1.

(24) OJ L 8, 11.1.1997, p. 12.