The tax exemption granted by Sweden since 1 January 2002 under the Act on Tax on Energy (1994:1776) is a State aid scheme, unlawfully put into effect by Sweden in breach of Article 88(3) of the Treaty. Such aid is incompatible with the common market to the extent that beneficiaries are not required to pay the minimum rates set by Council Directive 2003/96/EC. Since no other ground for compatibility applies, this aid must be declared incompatible with the common market.
2005/468/EC: Commission Decision of 30 June 2004 on the aid scheme implemented by Sweden for an exemption from the tax on energy from 1 January 2002 to 30 June 2004(notified under document number C(2004) 2210) (Text with EEA relevance)
2005/468/EC: Commission Decision of 30 June 2004 on the aid scheme implemented by Sweden for an exemption from the tax on energy from 1 January 2002 to 30 June 2004(notified under document number C(2004) 2210) (Text with EEA relevance)
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community, and in particular the first subparagraph of Article 88(2) thereof,
Having regard to the Agreement on the European Economic Area, and in particular Article 62(1)(a) thereof,
Having called on interested parties to submit their comments pursuant to the provision of the first subparagraph of Article 88(2) cited above(1), and having regard to their comments,
Whereas:
HAS ADOPTED THIS DECISION:
Article 1
Article 2
Sweden shall abolish the aid scheme referred to in Article 1 in so far as it is continuing to produce effects.
Article 3
1.
Sweden shall take all necessary measures to recover from the beneficiary the aid referred to in Article 1.
2.
Sweden shall cancel all payment of outstanding aid with effect of the date of the present decision.
3.
Recovery shall be effected without delay and in accordance with the procedures under national law, provided these allow the immediate and effective implementation of this Decision.
4.
The sums 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.
5.
The interest shall be calculated in conformity with the provisions laid down in Commission Regulation (EC) No 794/2004(22).
Article 4
Sweden shall inform the Commission, within two months following notification of this Decision, of the measures planned and already taken to comply with it. It shall provide this information using the questionnaire attached in Annex 1 of this Decision.