The State aid scheme applied or intended to be applied by Germany to agricultural and forestry undertakings for heating greenhouses or covered areas for crop production under the Law amending the Mineral Oil Tax Law , the Law on the further development of the ecological tax reform and the Guidelines Implementation Law is incompatible with the common market with respect to the part of the reduction of the tax, which goes beyond the original rate of EUR 40,90/1 000 l for heating fuel, of EUR 1,87/MWh for natural gas, and of EUR 25,56/1 000 kg for liquid fuel.
The State aid scheme applied or intended to be applied by Germany to agricultural and forestry undertakings for heating greenhouses or covered areas for crop production under the Law amending the Mineral Oil Tax Law , the Law on the further development of the ecological tax reform and the Guidelines Implementation Law is compatible with the common market in all other respects.
1. Germany shall take all necessary measures to recover from the beneficiaries the aid referred to in Article 1.
2. The aid to be recovered shall include interest from the date on which the aid became available to the beneficiaries until the date on which it is actually recovered.
Interest shall be calculated in accordance with Chapter V of Commission Regulation (EC) No 794/2004.
3. Germany shall cancel all payment of outstanding aid referred to in Article 1 with effect from the date of the present decision.
4. Recovery shall be effected without delay and in accordance with the procedures of national law, provided these allow the immediate and effective execution of this Decision.
5. Germany shall ensure that this Decision is implemented within four months of the date of its notification.
1. Germany shall keep the Commission informed of the progress of the national proceedings to implement this Decision until those proceedings have been completed.
2. Within two months from notification of this Decision, Germany shall submit the following information:
(a)
the list of beneficiaries that have received aid under the scheme referred to in Article 1 and the total amount of aid received by each of them under the scheme;
(b)
the total amount (principal and recovery interest) to be recovered from each beneficiary;
(c)
a detailed description of the measures already taken and planned to comply with this Decision;
(d)
documents demonstrating that the beneficiaries have been ordered to repay the aid.
3. Within two months following notification of this Decision, Germany shall at the request of the Commission submit a report detailing the measures taken or planned to comply with this Decision. That report shall also provide detailed information on the amounts of aid and recovery interest already repaid by each beneficiary.
ANNEX ISupplementary provisions
ANNEX I
ENERGY TAXATION
Heating oil
Year
Standard rate of taxation
Reduction pursuant to s. 25(3a) first sentence, No 1,2 in conjunction with s. 25(4) of the Mineral Oil Tax Law
since 1 August 2006 : s. 54(2)(1) in conjunction with s. 54(3) of the Energy Taxation Law
Reduction pursuant to s. 25(3a) first sentence, No 1,4 of the Mineral Oil Tax Law
since 1 August 2006 : s. 58(2)(1) of the Energy Taxation Law
C 39/2005
Net taxation
EU minimum tax
in EUR/1 000 l
until 31.3.1999
40,90 ( 1 )
as of 1.4.1999
61,35 ( 2 )
2000
61,35 ( 2 )
2001
61,35 ( 2 )
16,36
40,90
4,09 ( 3 )
18,00 ( 5 )
2002
61,35
16,36
40,90
4,09 ( 3 )
18,00 ( 5 )
2003
61,35
8,18
40,90
12,27 ( 4 )
18,00 ( 5 )
2004
61,35
8,18
40,90
12,27 ( 4 )
21,00 ( 6 )
2005
61,35
8,18
40,90
12,27 ( 4 )
21,00 ( 6 )
2006
61,35
8,18
40,90
12,27 ( 4 )
21,00 ( 6 )
Natural gas
Year
Standard rate of taxation
Reduction pursuant to s. 25(3a) first sentence, No 3,2 in conjunction with s. 25(4) of the Mineral Oil Tax Law
since 1 August 2006 : s. 54(2)(2) in conjunction with s. 54(3) of the Energy Taxation Law
Reduction pursuant to s. 25(3a) first sentence, No 3,4 of the Mineral Oil Tax Law
since 1 August 2006 : s. 58(2)(2) of the Energy Taxation Law
C 39/2005
Net taxation
EU minimum tax
in EUR/MWh
until 31.3.1999
1,87 ( 7 )
as of 1.4.1999
3,476 ( 8 )
2000
3,476 ( 8 )
2001
3,476 ( 8 )
1,308
1,84 ( 9 )
0,328 ( 10 )
not harmonised
2002
3,476
1,308
1,84 ( 9 )
0,328 ( 10 )
not harmonised
2003
5,50
1,464
3,00
1,036 ( 11 )
not harmonised
2004
5,50
1,464
3,00
1,036 ( 11 )
0,54 ( 12 )
( 13 )
2005
5,50
1,464
3,00
1,036 ( 11 )
0,54 ( 12 )
( 13 )
2006
5,50
1,464
3,00
1,036 ( 11 )
0,54 ( 12 )
( 13 )
Liquid gas
Year
Standard rate of taxation
Reduction pursuant to s. 25(3a) first sentence, No 4,2 in conjunction with s. 25(4) of the Mineral Oil Tax Law
since 1 August 2006 : s. 54(2)(3) in conjunction with s. 54(3) of the Energy Taxation Law
Reduction pursuant to s. 25(3a) first sentence, No 4,4 of the Mineral Oil Tax Law
since 1 August 2006 : s. 58(2)(3) of the Energy Taxation Law
C 39/2005
Net taxation
EU minimum tax
in EUR/1 000 kg
until 31.3.1999
25,56 ( 14 )
as of 1.4.1999
38,34 ( 15 )
2000
38,34 ( 15 )
2001
38,34 ( 15 )
10,22
25,56
2,56 ( 16 )
0,00 ( 18 )
2002
38,34
10,22
25,56
2,56 ( 16 )
0,00 ( 18 )
2003
60,60
14,02
38,90
7,68 ( 17 )
0,00 ( 18 )
2004
60,60
14,02
38,90
7,68 ( 17 )
0,00 ( 19 )
2005
60,60
14,02
38,90
7,68 ( 17 )
0,00 ( 19 )
2006
60,60
14,02
38,90
7,68 ( 17 )
0,00 ( 19 )
( 1 ) Until 31 March 1999, the standard rate of taxation on heating oil (HEL) was DM 80,00/1 000 litres. Figures have been provided in euro to facilitate comparison (exchange rate: EUR 1 = DM 1,95583).
( 2 ) As of 1 April 1999, the standard rate of taxation on heating oil (HEL) was DM 120,00/1 000 litres. Figures have been provided in euro to facilitate comparison (exchange rate: EUR 1 = DM 1,95583).
( 3 ) For the sake of simplicity, the net taxation figure does not take account of the tax ‘floor’ (deductible) of EUR 409 provided for by s. 25(4) of the Mineral Oil Tax Law. The actual net taxation figure depends on the amount consumed.
( 4 ) For the sake of simplicity, the net taxation figure does not take account of the tax ‘floor’ (deductible) of EUR 205 provided for by s. 25(4) of the Mineral Oil Tax Law (as of 1 August 2006: s. 54(3) of the Energy Tax Law). The actual net taxation figure depends on the amount consumed.
( 5 ) Minimum rate of taxation referred to in Article 5(3) of Council Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils.
( 6 ) Minimum rate of taxation referred to in Article 4(1) in conjunction with Annex I Table C of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity.
( 7 ) Until 31 March 1999, the standard rate of taxation on natural gas was DM 3,60/MWh. Figures have been provided in euro to facilitate comparison (exchange rate: EUR 1 = DM 1,95583).
( 8 ) From 1 April 1999 until 31 December 2001, the standard rate of taxation on natural gas was DM 6,80/MWh. Figures have been provided in euro to facilitate comparison (exchange rate: EUR 1 = DM 1,95583).
( 9 ) Amount of tax reduction pursuant to s. 25(3a)(3.4) of the Mineral Oil Tax Law of 1 August 2002 (Federal Law Gazette Part I, p. 2778).
( 10 ) For the sake of simplicity, the net taxation figure does not take account of the tax ‘floor’ (deductible) of EUR 409 provided for by s. 25(4) of the Mineral Oil Tax Law. The actual net taxation figure depends on the amount consumed.
( 11 ) For the sake of simplicity, the net taxation figure does not take account of the tax ‘floor’ (deductible) of EUR 205 provided for by s. 25(4) of the Mineral Oil Tax Law. The actual net taxation figure depends on the amount consumed.
( 12 ) Minimum rate of taxation referred to in Article 4(1) in conjunction with Annex I Table C of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity.
( 13 ) Converted into MWh (Table C: 0,15/0,30 euro/gigajoule based on gross calorific value).
( 14 ) Until 31 March 1999, the standard rate of taxation on liquid gas was DM 50,00/1 000 kg. Figures have been provided in euro to facilitate comparison (exchange rate: EUR 1 = DM 1,95583).
( 15 ) From 1 April 1999 until 31 December 2001, the standard rate of taxation on liquid gas was DM 75,00/1 000 kg. Figures have been provided in euro to facilitate comparison (exchange rate: EUR 1 = DM 1,95583).
( 16 ) For the sake of simplicity, the net taxation figure does not take account of the tax ‘floor’ (deductible) of EUR 409 provided for by s. 25(4) of the Mineral Oil Tax Law. The actual net taxation figure depends on the amount consumed.
( 17 ) For the sake of simplicity, the net taxation figure does not take account of the tax ‘floor’ (deductible) of EUR 205 provided for by s. 25(4) of the Mineral Oil Tax Law. The actual net taxation figure depends on the amount consumed.
( 18 ) Minimum rate of taxation referred to in Article 6(3) of Council Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils.
( 19 ) Minimum rate of taxation referred to in Article 4(1) in conjunction with Annex I Table C of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity.
ANNEX IISupplementary provisions
ANNEX II
Information about the amounts of aid received, to be recovered and already recovered
Identity of the beneficiary
Total amount of aid received under the scheme ( 1 )
Total amount of aid to be recovered ( 1 )
(principal)
Total amount of aid already recovered ( 1 )
Principal
Recovery interest
( 1 )
(°)
National currency in millions.
