2006/323/EC: Commission Decision of 7 December 2005 concerning the exemption from excise duty on mineral oils used as fuel for alumina production in Gardanne, in the Shannon region and in Sardinia respectively implemented by France, Ireland and Italy (notified under document number C(2005) 4436) (Text with EEA relevance)

• Articles: 8

Article 1

The exemptions from excise duty granted by France, Ireland and Italy in respect of heavy fuel oils used in the production of alumina until 31 December 2003 constitute State aid within the meaning of Article 87(1) of the Treaty.

Article 2

Aid granted between 17 July 1990 and 2 February 2002, to the extent that it is incompatible with the common market, shall not be recovered as this would be contrary to the general principles of Community law.

Article 3

The aid referred to in Article 1 granted between 3 February 2002 and 31 December 2003 is compatible with the common market within the meaning of Article 87(3) of the Treaty insofar as the beneficiaries pay at least a rate of EUR 13,01 per 1 000 kg of heavy fuel oils.

Article 4

The aid referred to in Article 1 granted between 3 February 2002 and 31 December 2003 is incompatible with the common market within the meaning of Article 87(3) of the Treaty insofar as the beneficiaries did not pay a rate of EUR 13,01 per 1 000 kg of heavy fuel oils.

Article 5

1.   France, Ireland and Italy shall take all necessary measures to recover from the beneficiaries the incompatible aid referred to in Article 4.

2.   Recovery shall be effected without delay and in accordance with the procedures of national law, provided that they allow the immediate and effective execution of this Decision.

3.   The aid to be recovered shall bear interest throughout the period running from the date on which they were put at the disposal of the beneficiaries until their actual recovery.

4.   The interest shall be calculated in conformity with the provisions laid down in Chapter V of Commission Regulation (EC) No 794/2004 of 21 April 2004 implementing Council Regulation (EC) No 659/1999 laying down detailed rules for the application of Article 93 of the EC Treaty.

5.   France, Ireland and Italy shall order, within two months of the date of notification of this Decision, the beneficiaries of the incompatible aid referred to in Article 4 to repay, the aid unlawfully granted plus interest.

Article 6

1.   France, Ireland and Italy shall inform the Commission, within two months following notification of this Decision, of the measures planned and already taken to comply with it.

2.   They shall provide information on the recovery using the questionnaire set out in Annex.

Article 7

This Decision is addressed to the French Republic, the Republic of Ireland and the Italian Republic.

Schedules & Appendices

ANNEX

ANNEX

INFORMATION REGARDING THE IMPLEMENTATION OF THE COMMISSION DECISION C(2005) 4436

1.   Calculation of the amount to be recovered

1.1

Please provide the following details on the amount of unlawful State aid that has been put at the disposal of the beneficiary:

Date(s) of payment  ( 1 )

Amount of aid  ( *1 )

Currency

Identity of beneficiary

Comments :

1.2.

Please explain in detail how the interests to be paid on the amount of aid to be recovered will be calculated?

2.   Measures planned and already taken to recover the aid

2.1.

Please describe in detail what measures have already been taken and what measures are planned to effect an immediate and effective recovery of the aid. Please also explain what alternative measures are available under national law to effect recovery? Please also indicate where relevant the legal basis for the measures taken/planned.

2.2.

By what date will the recovery of the aid be completed?

3.   Recovery already effected

3.1.

Please provide the following details on the amounts of aid that have been recovered from the beneficiary:

Date(s)  ( 2 )

Amount of aid repaid

Currency

Identify of beneficiary

3.2.

Please attach information documenting the repayment of the aid amounts specified in the table under point 3.1 above.

( 1 )

(°)

Date(s) on which (individual instalments of) the aid has been put at the disposal of the beneficiary (in so far as a measure consists of several instalments and reimbursements use separate rows).

( *1 )   Amount of aid put at the disposal of the beneficiary (in gross aid equivalents).

( 2 )

(°)

Date(s) on which the aid has been repaid.