2002R1407 — EN — 01.05.2004 — 001.001 — 1
This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents
►B COUNCILREGULATION(EC)No1407/2002
of23July2002
onStateaidtothecoalindustry
(OJ L 205, 2.8.2002, p. 1)
Amended by:
Official Journal
No page date
►A1Act concerning the conditions of accession of the Czech Republic, the
Republic of Estonia, the Republic of Cyprus, the Republic of Latvia,the Republic of Lithuania, the Republic of Hungary, the Republic of
Malta, the Republic of Poland, the Republic of Slovenia and the Slovak
Republic and the adjustments to the Treaties on which the EuropeanUnion is foundedL 236 33 23.9.2003
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COUNCILREGULATION(EC)No1407/2002
of23July2002
onStateaidtothecoalindustry
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty establishing the European Community, in
particular Article 87(3)(e) and Article 89 thereof,
Having regard to the proposal from the Commission (1),
Having regard to the opinion of the European Parliament (2),
Having regard to the opinion of the Consultative Committee set up in
accordance with the Treaty establishing the European Coal and SteelCommunity (
3),
Having regard to the opinion of the Economic and Social
Committee (4),
Whereas:
(1)The ECSC Treaty and the rules adopted for its application, in
particular Commission Decision No 3632/93/ECSC of 28December 1993 establishing Community rules for State aid tothe coal industry (
5), expire on 23 July 2002.
(2)The competitive imbalance between Community coal and
imported coal has forced the coal industry to embark on substan-
tial restructuring measures involving major cutbacks in activityover the past few decades.
(3)The Community has become increasingly dependent on external
supplies of primary energy sources. As stated in the Green Paper
on a European strategy for the security of energy supply adoptedby the Commission on 29 November 2000, the diversification ofenergy sources, bothby geograph ical area and in products, willmake it possible to create the conditions for greater security ofsupply. Sucha strategy includes th e development of indigenous
sources of primary energy, more especially sources of energy
used in the production of electricity.
(4)In addition, the world political situation brings an entirely newdimension to the assessment of geopolitical risks and security
risks in the energy sector and gives a wider meaning to the
concept of security of supplies. In this connection a regularassessment must be made of the risks linked to the Union'senergy supply structure.
(5)As indicated in the Green Paper on a European strategy for thesecurity of energy supply, it is therefore necessary, on the basisof the current energy situation, to take measures which willmake it possible to guarantee access to coal reserves and hencea potential availability of Community coal.
(6)In this connection, the European Parliament adopted a Resolu-tion on 16 October 2001 on the Commission Green Paper on aEuropean strategy for the security of energy supply whichacknowledges the importance of coal as an indigenous sourceof energy. The European Parliament said that provision should
be made for financial support for coal production, whilst recog-
nising the need for more efficiency in this sector and for cuttingback subsidies.2002R1407 — EN — 01.05.2004 — 001.001 — 2
(1) OJ C 304 E, 30.10.2001, p. 202.
(2) Opinion delivered on 30 May 2002 (not yet published in the Official
Journal).
(3) OJ C 321, 16.11.2001, p. 2.
(4) OJ C 48, 21.2.2002, p. 49.
(5) OJ L 329, 30.12.1993, p. 12.
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(7)Strengthening the Union's energy security, which underpins the
general precautionary principle, therefore justifies the mainte-
nance of coal-producing capability supported by State aid.However implementing this objective does not put into questionthe need to continue the restructuring process of the coalindustry given that, in the future, the bulk of Community coalproduction is likely to remain uncompetitive vis-à-vis imported
coal.
(8)A minimum level of coal production, together with other
measures, in particular to promote renewable energy sources,
will help to maintain a proportion of indigenous primary energy
sources, which will significantly boost the Union's energysecurity. Furthermore, a proportion of indigenous primary energysources will also serve to promote environmental objectiveswithin the framework of sustainable development.
(9)The strategic context of energy security is of an evolving naturewhich justifies at medium term an evaluation of this Regulation,taking into account the contributions of all indigenous primary
energy sources.
(10)This Regulation does not affect the Member States' freedom to
choose what energy sources will make up their supply. Aid, and
the amount of it, will be granted in accordance with the rules
applying to eachcategory of energy source and on th e merits ofeachof th e sources.
(11)In accordance with the principle of proportionality, the produc-tion of subsidised coal must be limited to what is strictlynecessary to make an effective contribution to the objective ofenergy security. The aid given by Member States will thereforebe limited to covering investment costs or current productionlosses where mining is part of a plan for accessing coal reserves.
(12)State aid to help maintain access to coal reserves to ensureenergy security should be earmarked for production units whichcould contribute to this objective at satisfactory economic condi-
tions. The application of these principles will help to contribute
to the digression of aid to the coal industry.
(13)Given risks related to geological uncertainties, aid to coverinitial investment cost allow production units which are viable,or close to economic viability, to implement the technical invest-ments necessary to maintain their competitive capacity.
(14)The restructuring of the coal industry has major social andregional repercussions as a result of the reduction in activity.Production units which are not eligible for aid as part of theobjective of maintaining access to coal reserves must thereforebe able to benefit, temporarily, from aid to alleviate the social
and regional consequences of their closure. This aid will in parti-
cular enable the Member States to implement adequate measuresfor the social and economic development of the areas affected bythe restructuring.
(15)Undertakings will also be eligible for aid to cover costs which,in accordance withnormal accounting practice, do not affectthe cost of production. This aid is intended to cover exceptionalcosts, inherited liabilities in particular.
(16)The degression of aid to the coal industry will enable theMember States, in accordance withth eir budgetary constraints,to reallocate the aid granted to the energy sector on the basis of
the principle of a gradual transfer of aid normally given to
conventional forms of energy, in particular the coal sector, torenewable energy sources. Aid for renewable energy sourceswill be granted in accordance withth e rules and criteria set outin the Community guidelines on State aid for environmentalprotection (
1).2002R1407 — EN — 01.05.2004 — 001.001 — 3
(1) OJ C 37, 3.2.2001, p. 3.
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(17)In accomplishing its task, the Community must ensure that
normal conditions of competition are established, maintained
and complied with. With regard more especially to the electricitymarket, aid to the coal industry must not be such as to affectelectricity producers' choice of sources of primary energysupply. Consequently, the prices and quantities of coal must befreely agreed between the contracting parties in the light of
prevailing conditions on the world market.
(18)A minimum level of production of subsidised coal will also help
to maintain the prominent position of European mining and
clean coal technology, enabling it in particular to be transferred
to the major coal-producing areas outside the Union. Such apolicy will contribute to a significant global reduction in pollu-tant and greenhouse gas emissions.
(19)The Commission's authorising power must be exercised on thebasis of precise and full knowledge of the measures whichgovernments plan to take. Member States should thereforeprovide the Commission with a consolidated report showing the
full details of the direct or indirect aid which they plan to grant
to the coal industry, specifying the reasons for and scope of theproposed aid, its relationship with a plan for accessing coalreserves and, where appropriate, any closure plan submitted.
(20)In order to take account of the deadline set in Directive 2001/80/EC (
1) on large combustion plants, Member States should have
the possibility to notify the Commission of the individual iden-tity of production units forming part of the closure plans or theplans for accessing coal reserves by June 2004 at the latest.
(21)Provided it is compatible with the present scheme, aid forresearchand development and aid for environmental protectionand training may also be granted by Member States to the coal
industry. The aid must be granted in compliance with the
requirements and criteria laid down by the Commission for thesecategories of aid.
(22)The implementation of the provisions of this Regulation on theexpiry of the ECSC Treaty and Decision No 3632/93/ECSCmay give rise to difficulties for undertakings owing to the factthat two aid schemes will apply during the same calendar year.It is therefore necessary to provide for a transitional period up to31 December 2002.
(23)The proposed State aid scheme takes account of very diversefactors which characterise the present coal industry and theCommunity energy market as a whole. These factors, which
may change to a lesser or greater extent, some of them unexpect-
edly, particularly the ability of Community coal to helpstrengthen the Union's energy security, need to be re-evaluatedduring the course of the scheme in the context of sustainabledevelopment by way of a report. On the basis of this report,
taking into account the different categories of fossil fuels avail-
able on the territory of the Community, the Commission willpresent proposals to the Council which will take account of thedevelopment and long-term prospects of the scheme, in parti-cular the social and regional aspects of the restructuring of thecoal industry.
(24)This Regulation should enter into force as soon as possible afterthe expiry of the ECSC Treaty and it should be applied retroac-tively in order to ensure the full benefit of its provisions,2002R1407 — EN — 01.05.2004 — 001.001 — 4
(1) OJ L 309, 27.11.2001, p. 1.
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HAS ADOPTED THIS REGULATION:
CHAPTER 1
GENERALPROVISIONSANDDEFINITIONS
Article 1
Aim
This Regulation lays down rules for the granting of State aid to the
coal industry with the aim of contributing to the restructuring of thecoal industry. The rules laid down herein take account of:
— the social and regional aspects of the sector's restructuring,
— the need for maintaining, as a precautionary measure, a minimum
quantity of indigenous coal production to guarantee access to
reserves.
Article 2
Definitions
For the purposes of this Regulation:
(a) ‘coal’ means high-grade, medium-grade and low-grade category A
and B coal within the meaning of the international codificationsystem for coal laid down by the United Nations EconomicCommission for Europe (
1);
(b) ‘plan for accessing coal reserves’: plan drawn up by a Member
State, providing for the production of the minimum quantity of
indigenous coal necessary to guarantee access to coal reserves;
(c) ‘closure plan’: plan drawn up by a Member State providing for
measures culminating in the definitive closure of coal productionunits;
(d) ‘initial investment costs’: fixed capital costs directly related to
infrastructure work or to the equipment necessary for the miningof coal resources in existing mines;
(e) ‘production costs’ means costs related to current production, calcu-
lated in accordance withArticle 9(3). Th ese cover, apart from
mining operations, operations for the dressing of coal, in particular
washing, sizing and sorting, and the transport to the delivery point;
(f) ‘current production losses’ means the positive difference between
the coal production cost and the delivered selling price freelyagreed between the contracting parties in the light of the conditionsprevailing on the world market.
Article 3
Aid
1. Aid to the coal industry may be considered compatible with the
proper functioning of the common market only if it complies with theprovisions of Chapter 2, without prejudice to State aid schemesconcerning research and technological development, the environmentand training.
2. Aid shall cover only costs in connection with coal for the produc-
tion of electricity, the combined production of heat and electricity, theproduction of coke and the fuelling of blast furnaces in the steelindustry, where such use takes place in the Community.2002R1407 — EN — 01.05.2004 — 001.001 — 5
(1) International system for the codification of medium-grade and high-grade
coal (1998); International classification of coal in seam (1998) and Interna-
tional system of codification for low-grade coal (1999).
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CHAPTER 2
CATEGORIESOFAID
Article 4
Aidforthereductionofactivity
Aid to an undertaking intended specifically to cover the current produc-
tion losses of production units may be considered compatible withth e
common market only if it satisfies the following conditions:
(a) operation of the production units concerned shall form part of a
closure plan whose deadline does not extend beyond 31 December2007;
(b) the aid notified per tonne coal equivalent shall not exceed the
difference between the foreseeable production costs and the fore-seeable revenue for a coal year. The aid actually paid shall besubject to annual correction, based on the actual costs and revenue,
at the latest by the end of the coal production year following the
year for which the aid was granted;
(c) the amount of aid per tonne coal equivalent may not cause deliv-
ered prices for Community coal to be lower than those for coal of
a similar quality from third countries;
(d) aid must not lead to any distortion of competition between coal
buyers and users in the Community;
(e) aid must not lead to any distortion of competition on the electricity
market, the market of combined heat and electricity production, the
coke production market and the steel market.
Article 5
Aidforaccessingcoalreserves
1. Members States may, in accordance withparagraph s 2 and 3,
grant aid to an undertaking, intended specifically to production units
or to a group of production units, only if the aid contributes to main-taining access to coal reserves. A production unit may receive aid onlyunder one of the categories referred to in paragraphs 2 or 3. No cumu-lation of aid under paragraph2 and paragraph3 sh all be possible.
Aid for initial investment
2. Aid intended to cover initial investment costs may be declared to
be compatible with the common market only if it satisfies the condi-tions laid down in Article 4(c), (d) and (e) and the followingconditions:
(a) the aid shall be earmarked for existing production units which have
not received aid under Article 3 of Decision No 3632/93/ECSC orwhich have received aid authorised by the Commission under thesaid Article 3 having demonstrated that they were able to achievea competitive position vis-à-vis prices for coal of a similar quality
from third countries;
(b) production units shall draw up an operating plan and a financing
plan showing that the aid granted to the investment project in ques-
tion will ensure the economic viability of these production units;
(c) the aid notified and actually paid shall not exceed 30 % of the total
costs of the relevant investment project which will enable a produc-
tion unit to become competitive in relation to the prices for coal of
a similar quality from third countries.
The aid granted in accordance with this paragraph, whether in the form
of a single payment or spread over several years, cannot be paid after31 December 2010.2002R1407 — EN — 01.05.2004 — 001.001 — 6
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Current production aid
3. Aid intended to cover current production losses may be declared
to be compatible with the common market only if it satisfies the condi-tions laid down in Article 4(b) to (e) and the following conditions:
(a) operation of the production units concerned or of the group of
production units in the same undertaking forms part of a plan for
accessing coal reserves;
(b) aid shall be granted to production units which, with particular refer-
ence to the level and pattern of production costs, and within the
limits of the quantity of indigenous coal to be produced in accor-dance with the plan referred to in (a), afford the best economicprospects.
Article 6
Degressionofaid
1. The overall amount of aid to the coal industry granted in accor-
dance withArticle 4 and Article 5(3) sh all follow a downward trend so
as to result in a significant reduction. No aid for the reduction of
activity may be granted under Article 4 beyond 31 December 2007.
2. The overall amount of aid to the coal industry granted in accor-
dance withArticles 4 and 5 sh all not exceed, for any year after 2003,
the amount of aid authorised by the Commission in accordance with
Articles 3 and 4 of Decision No 3632/93/ECSC for the year 2001.
By way of derogation from the preceding subparagraph, for the
Member States acceding to the Union on 1 May 2004, the overallamount of aid to the coal industry granted in accordance with Articles4 and 5 shall not exceed, for any year after 2004, the amount of aidauthorised by the Commission in accordance with Article 10 for the
year 2004.
Article 7
Aidtocoverexceptional costs
1. State aid granted to undertakings which carry out or have carried
out an activity in connection withcoal production to enable th em to
cover the costs arising from or having arisen from the rationalisation
and restructuring of the coal industry that are not related to currentproduction (‘inherited liabilities’) may be considered compatible withthe common market provided that the amount paid does not exceedsuchcosts. Suchaid may be used to cover:
(a) the costs incurred only by undertakings which are carrying out or
have carried out restructuring, i.e. costs related to the environ-mental rehabilitation of former coal mining sites;
(b) the costs incurred by several undertakings.
2. The categories of costs resulting from the rationalisation and
restructuring of the coal industry are defined in the Annex.
Article 8
Commonprovisions
1. The authorised amount of aid granted in accordance with any
provision of this Regulation shall be calculated taking account of theaid granted for the same purposes, in whatever form, by virtue of anyother national resource.
2. All aid received by undertakings shall be shown in the profit-and-
loss accounts as a separate item of revenue distinct from turnover.Where an undertaking receiving aid granted pursuant to this Regulationis engaged not only in mining but also in another economic activity,the funds granted shall be the subject of separate accounts so thatfinancial flows under this Regulation can be clearly identified. The2002R1407 — EN — 01.05.2004 — 001.001 — 7
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funds shall be managed in such a way that there is no possibility of
their being transferred to the other activity concerned.
CHAPTER 3
NOTIFICATION,APPRAISALANDAUTHORISATIONPROCE-
DURES
Article 9
Notification
1. In addition to the provisions of Article 88 of the Treaty and
Council Regulation (EC) No 659/1999 of 22 March1999 laying downdetailed rules for the application of Article 93 of the EC Treaty (
1), aid
as referred to in this Regulation shall be subject to the special rules laiddown in paragraphs 2 to 12.
2. Member States which grant aid to the coal industry shall provide
the Commission with all the information needed, against the currentenergy background, to justify the estimated production capacityforming part of the plan for accessing coal reserves, the minimum
production level needed to guarantee suchaccess, as well as, regarding
the categories of aid provided for in this Regulation, the appropriatetypes of aid, taking account of the specificities of the coal industry ineachMember State.
3. Production costs are calculated in accordance with the three-
monthly outline statements of costs sent to the Commission by thecoal undertakings or associations thereof. The coal undertakingsinclude normal depreciation and interest on borrowed capital in theircalculation of production costs. Eligible interest costs on borrowedcapital shall be based on market-based interest rates and limited to
operations (processes) listed in Article 2(e).
4. Member States which intend to grant aid for the reduction of
activity as referred to in Article 4 shall submit beforehand to theCommission a closure plan for the production units concerned by 31
October 2002 at the latest. This plan shall provide for the following
minimum elements:
(a) identification of the production units;
(b) the real or estimated production costs for each production unit per
coal year; these costs are calculated in accordance with paragraph3;
(c) estimated coal production, per coal year, of production units
forming the subject of a closure plan;
(d) the estimated amount of aid for the reduction of activity per coal
year.
5. Member States which intend to grant the aid as referred to in
Article 5(2) shall, by 31 December 2002 at the latest, submit to theCommission a provisional plan for accessing coal reserves. That planshall provide, as a minimum, for objective selection criteria, such as
economic viability, to be met by the production units in order to
receive aid for investment projects.
6. Member States which intend to grant the aid as referred to in
Article 5(3) shall, by 31 October 2002 at the latest, submit to the
Commission a plan for accessing coal reserves. That plan shall provide
for the following minimum elements:
(a) objective selection criteria to be met by the production units in
order to be included in the plan;
(b) identification of production units or a group of production units in
the same coal undertaking meeting such selection criteria;2002R1407 — EN — 01.05.2004 — 001.001 — 8
(1) OJ L 83, 27.3.1999, p. 1.
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(c) the real or estimated production costs for each production unit per
coal year; these costs are calculated in accordance with paragraph3;
(d) an operating plan and a financing plan for eachproduction unit or
group of production units in the same undertaking reflecting the
budgetary principles of Member States;
(e) estimated coal production, per coal year, of the production units or
group of production units in the same undertaking forming part ofthe plan for accessing coal reserves;
(f) the estimated amount of aid for accessing coal reserves for each
coal year;
(g) the respective shares of indigenous coal and renewable energy
sources against the amount of indigenous primary energy sourcesthat contribute to the objective of energy security within the frame-work of sustainable development and their expected upward or
downward trend.
6a. The Member States acceding to the Union on 1 May 2004 shall
submit the plans referred to in Article 9(4), (5), and (6) as soon aspossible after accession and in any event no later than 31 August 2004.
7. As part of the notification of the plans referred to in paragraphs 4,
5 and 6, Member States shall provide the Commission with all the
information regarding reductions in greenhouse gas emissions. Theyshall refer in particular to reductions in emissions resulting from effortsmade to use clean coal combustion technologies.
8. Member States may, on duly justified grounds, notify the
Commission of the individual identity of production units formingpart of the plans referred to in paragraphs 4 and 6 by June 2004 atthe latest. ►
A1The Member States acceding to the Union on 1 May
2004, may make this notification after accession and in any event nolater than 31 August 2004. ◄
9. Member States shall inform the Commission of any amendments
to the plan initially submitted to the Commission in accordance withparagraphs 4, 5, 6, 7 and 8.
10. Member States shall send notification of all the financial support
which they intend to grant to the coal industry during a coal year,specifying the nature of the support with reference to the forms of aidprovided for in Articles 4, 5 and 7. They shall submit to the Commis-
sion all details relevant to the calculation of the foreseeable production
costs and their relationship to the plans notified to the Commission inaccordance withparagraph s 4, 5, 6, 7 and 8.
11. Member States shall send notification of the amount and full
information about the calculation of the aid actually paid during a
coal year no later than six months after the end of that year. Beforethe end of the following coal year, they shall also declare any correc-tions made to the amounts originally paid.
12. When notifying aid as referred to in Articles 4, 5 and 7 and
making the statement of aid actually paid, Member States shall supplyall the information necessary for verification of the conditions andcriteria set out in these provisions.
Article 10
Appraisalandauthorisation
1. The Commission shall appraise the plan(s) notified in accordance
with Article 9. The Commission shall take a decision on their confor-mity withth e conditions and criteria set out in Articles 4, 5, 6, 7 and 8and on their compliance with the objectives of this Regulation, inaccordance withth e rules of procedure laid down in Regulation (EC)No 659/1999.2002R1407 — EN — 01.05.2004 — 001.001 — 9
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2. The Commission shall examine the measures notified in accor-
dance with Article 9(10) in the light of the plans submitted in theframework of Article 9(4), (5), (6), (7) and (8). It shall take a decision
in accordance withth e requirements of Regulation (EC) No 659/1999.
CHAPTER 4
TRANSITIONALANDFINALPROVISIONS
Article 11
Commissionreports
1. By 31 December 2006, the Commission shall report to the
European Parliament, the Council, the Economic and Social Committeeand the Committee of the Regions, covering in particular its experienceand any problems encountered in the application of this Regulationsince its entry into force. It shall evaluate in the light of the measures
taken by the Member States the results of the restructuring of the coal
industry and the effects on the internal market.
2. It shall present a balance of the respective share of the different
indigenous sources of primary energy in eachMember State, including
the different categories of fossil fuels available. It shall, taking intoaccount the development of renewable sources of energy, evaluate theactual contribution of indigenous coal to long-term energy security inthe European Union as part of a strategy of sustainable development,
and present its assessment of how much coal is needed to that end.
Article 12
Implementingmeasures
The Commission shall take all necessary measures for the implementa-
tion of this Regulation. It shall establish a joint framework forcommunication of the information which will enable it to evaluatecompliance with the conditions and criteria laid down for the grantingof aid.
Article 13
Reviewmeasures
1. On the basis of the report produced in accordance with Article 11,
the Commission shall, if necessary, submit to the Council proposals forthe amendment of this Regulation concerning its application to aid forthe period from 1 January 2008. In keeping with the principle of aidreduction, the proposals shall establish, inter alia , the principles on
the basis of which Member States' plans are to be implemented as
from 1 January 2008.
2. The principles referred to in paragraph 1 shall be established in
the light of the objectives referred to in Article 1, with particular refer-ence to the social and regional consequences of the measures to betaken and the energy context.
Article 14
Entryintoforce
1. This Regulation shall enter into force the day of its publication in
theOfficial Journal of the European Communities .
It shall apply from 24 July 2002.2. Aid covering costs for the year 2002 may, however, on the basis
of a reasoned request by a Member State, continue to be subject to therules and principles laid down in Decision No 3632/93/ECSC, withth e
exception of rules regarding deadlines and procedures.
3. This Regulation shall apply until 31 December 2010.2002R1407 — EN — 01.05.2004 — 001.001 — 10
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This Regulation shall be binding in its entirety and directly applicable
in all Member States.2002R1407 — EN — 01.05.2004 — 001.001 — 11
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ANNEX
Definitionofcostsreferred toinArticle7
1.Costs incurred and cost provisions made only by undertakings which are
carrying out or have carried out restructuring and rationalisation
Exclusively:
(a) the cost of paying social welfare benefits resulting from the pensioning-
off of workers before they reach statutory retirement age;
(b) other exceptional expenditure on workers who lose their jobs as a result
of restructuring and rationalisation;
(c) the payment of pensions and allowances outside the statutory system to
workers who lose their jobs as a result of restructuring and rationalisation
and to workers entitled to suchpayments before th e restructuring;
(d) the cost covered by the undertakings for the readaptation of workers in
order to help them find new jobs outside the coal industry, especially
training costs;
(e) the supply of free coal to workers who lose their jobs as a result of
restructuring and rationalisation and to workers entitled to suchsupply
before the restructuring;
(f) residual costs resulting from administrative, legal or tax provisions;
(g) additional underground safety work resulting from the closure of produc-
tion units;
(h) mining damage provided that it has been caused by production units
subject to closure due to restructuring;
(i) costs related to the rehabilitation of former coal mining sites, notably:
— residual costs resulting from contributions to bodies responsible for
water supplies and for the removal of waste water,
— other residual costs resulting from water supplies and the removal of
waste water;
(j) residual costs to cover former miners' health insurance;
(k) exceptional intrinsic depreciation provided that it results from the closure
of production units (without taking account of any revaluation which has
occurred since 1 January 1994 and which exceeds the rate of inflation);
2.Costs incurred and cost provisions made by several undertakings
(a) increase in the contributions, outside the statutory system, to cover social
security costs as a result of the drop, following restructuring, in the
number of contributors;
(b) expenditure, resulting from restructuring, on the supply of water and the
removal of waste water;
(c) increase in contributions to bodies responsible for supplying water and
removing waste water, provided that this increase is the result of a reduc-
tion, following restructuring, in the coal production subject to levy.2002R1407 — EN — 01.05.2004 — 001.001 — 12