# C_2020010EN.01000201.xml

| 13.1.2020 | EN | Official Journal of the European Union | C 10/2 |
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13.1.2020

EN

Official Journal of the European Union

C 10/2

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Judgment of the Court (Fifth Chamber) of 14 November 2019 (request for a preliminary ruling from the Verwaltungsgerichtshof — Austria) — Proceedings brought by the Finanzamt Linz, Finanzamt Kirchdorf Perg Steyr

(Case C-585/17) (1)

(Reference for a preliminary ruling - State aid - Alteration of an authorised aid scheme - Article 108(3) TFEU - Notification requirement - Standstill obligation subject to approval from the European Commission - Regulation (EU) No 651/2014 - Exemption - Article 58(1) - Temporal scope of the regulation - Article 44(3) - Scope - National legislation laying down a formula for calculating a partial rebate of energy taxes)

(2020/C 10/02)

Language of the case: German

Referring court

Verwaltungsgerichtshof

Parties to the main proceedings

Applicants: Finanzamt Linz, Finanzamt Kirchdorf Perg Steyr

Intervener: Dilly’s Wellnesshotel GmbH

Operative part of the judgment

| 1. | Article 108(3) TFEU must be interpreted as meaning that national legislation which alters an aid scheme by restricting those eligible for such aid is, in principle, subject to the notification requirement laid down in that article. |
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1.

Article 108(3) TFEU must be interpreted as meaning that national legislation which alters an aid scheme by restricting those eligible for such aid is, in principle, subject to the notification requirement laid down in that article.

| 2. | Article 58(1) of Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 [TFEU] must be interpreted as meaning that aid granted before the entry into force of that regulation, on the basis of an aid scheme such as the one at issue in the disputes in the main proceedings, may be exempted, under that regulation, from the notification requirement laid down in Article 108(3) TFEU. |
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2.

Article 58(1) of Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 [TFEU] must be interpreted as meaning that aid granted before the entry into force of that regulation, on the basis of an aid scheme such as the one at issue in the disputes in the main proceedings, may be exempted, under that regulation, from the notification requirement laid down in Article 108(3) TFEU.

| 3. | Article 44(3) of Regulation No 651/2014 must be interpreted as meaning that an aid scheme, such as the one at issue in the disputes in the main proceedings, in which the amount of an energy tax rebate is specifically fixed in a calculation formula provided for by the national legislation establishing that scheme, complies with that provision. |
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3.

Article 44(3) of Regulation No 651/2014 must be interpreted as meaning that an aid scheme, such as the one at issue in the disputes in the main proceedings, in which the amount of an energy tax rebate is specifically fixed in a calculation formula provided for by the national legislation establishing that scheme, complies with that provision.

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(1)  OJ C 13, 15.1.2018.

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