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You are here: BAILII >> Databases >> Court of Justice of the European Communities (including Court of First Instance Decisions) >> Adria-Wien Pipeline and Wietersdorfer & Peggauer (State aid) [2001] EUECJ C-143/99 (08 November 2001) URL: https://www.bailii.org/eu/cases/EUECJ/2001/C14399.html Cite as: [2001] ECR I-8365, [2002] 1 CMLR 38, [2002] All ER (EC) 306, EU:C:2001:598, ECLI:EU:C:2001:598, Case C-143/99, [2001] EUECJ C-143/99 |
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JUDGMENT OF THE COURT (Fifth Chamber)
8 November 2001 (1)
(Tax on energy - Rebate granted only to undertakings manufacturing goods - State aid)
In Case C-143/99,
REFERENCE to the Court under Article 177 of the EC Treaty (now Article 234 EC) by the Verfassungsgerichtshof (Austria) for a preliminary ruling in the proceedings pending before that court between
Adria-Wien Pipeline GmbH,
Wietersdorfer & Peggauer Zementwerke GmbH
and
Finanzlandesdirektion für Kärnten,
on the interpretation of Article 92 of the EC Treaty (now, after amendment, Article 87 EC),
THE COURT (Fifth Chamber),
composed of: P. Jann, President of the Chamber, A. La Pergola, L. Sevón, M. Wathelet (Rapporteur), and C.W.A. Timmermans, Judges,
Advocate General: J. Mischo,
Registrar: H.A. Rühl, Principal Administrator,
after considering the written observations submitted on behalf of:
- Adria-Wien Pipeline GmbH, by W.-D. Arnold, Rechtsanwalt,
- the Austrian Government, by C. Pesendorfer, acting as Agent,
- the Danish Government, by J. Molde, acting as Agent,
- the Finnish Government, by T. Pynnä, acting as Agent,
- the Commission of the European Communities, by V. Kreuschitz, P.F. Nemitz and J.M. Flett, acting as Agents,
having regard to the Report for the Hearing,
after hearing the oral observations of Adria-Wien Pipeline GmbH, of the Austrian Government, of the Danish Government and of the Commission at the hearing on 15 March 2001,
after hearing the Opinion of the Advocate General at the sitting on 8 May 2001,
gives the following
- the Elektrizitätsabgabegesetz (Law on the tax on electricity, the EAG);
- the Erdgasabgabegesetz (Law on the tax on natural gas, the EGAG);
- the Energieabgabenvergütungsgesetz (Law on the rebate of energy taxes, the EAVG).
- the supply of electricity other than electricity supplied to electricity supply undertakings, and
- the consumption of electricity by electricity supply undertakings and the consumption of electricity produced by the consumer himself or imported into the territory covered by the tax.
(1) Are legislative measures of a Member State which provide for a rebate of energy taxes on natural gas and electricity but grant that rebate only to undertakings whose activity is shown to consist primarily in the manufacture of goods, to be regarded as State aid within the meaning of Article 92 of the EC Treaty?
(2) If the answer to Question 1 is in the affirmative, is such a legislative measure to be regarded as State aid within the meaning of Article 92 of the EC Treaty even if it applies to all undertakings, regardless of whether their activity is shown to consist primarily in the manufacture of goods?
Admissibility
The questions
Preliminary observations
The second question
The first question
Costs
56. The costs incurred by the Austrian, Danish and Finnish Governments and by the Commission, which have submitted observations to the Court, are not recoverable. Since these proceedings are, for the parties to the main proceedings, a step in the proceedings pending before the national court, the decision on costs is a matter for that court.
On those grounds,
THE COURT (Fifth Chamber),
in answer to the questions referred to it by the Verfassungsgerichtshof by order of 10 March 1999, hereby rules:
1. National measures which provide for a rebate of energy taxes on natural gas and electricity do not constitute State aid within the meaning of Article 92 of the EC Treaty (now, after amendment, Article 87 EC) where they apply to all undertakings in national territory, regardless of their activity.
2. National measures which provide for a rebate of energy taxes on natural gas and electricity only in the case of undertakings whose activity is shown to consist primarily in the manufacture of goods must be regarded as State aid within the meaning of Article 92 of the Treaty.
Jann
WatheletTimmermans
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Delivered in open court in Luxembourg on 8 November 2001.
R. Grass P. Jann
Registrar President of the Fifth Chamber
1: Language of the case: German.