Aide d'État - Irlande

Aide C 78/2001 (ex NN 22/01) - Exonération du droit d'accise sur les huiles minérales utilisées comme combustible pour la production d'alumine dans la région du Shannon

Invitation à présenter des observations en application de l'article 88, paragraphe 2, du traité CE

(2002/C 30/07)

(Texte présentant de l'intérêt pour l'EEE)

Par la lettre du 30 octobre 2001 reproduite dans la langue faisant foi dans les pages qui suivent le présent résumé, la Commission a notifié à l'Irlande sa décision d'ouvrir la procédure prévue à l'article 88, paragraphe 2, du traité CE concernant l'aide susmentionnée.

Les parties intéressées peuvent présenter leurs observations sur les aides à l'égard desquelles la Commission ouvre la procédure dans un délai d'un mois à compter de la date de publication du présent résumé et de la lettre qui suit, à l'adresse suivante: Commission européenne Direction générale de la concurrence

Greffe des aides d'État

B - 1049 Bruxelles télécopieur (32-2) 296 12 42.

Ces observations seront communiquées à l'Irlande. Le traitement confidentiel de l'identité de la partie intéressée qui présente les observations peut être demandé par écrit, en spécifiant les motifs de la demande.

RÉSUMÉ

Faits

L'article 6 de la directive 92/82/CEE du Conseil(1) fixe le taux minimal de l'accise sur le fuel lourd à 13 écus par 1000 kg. Le droit d'accise appliqué par l'Irlande au fuel lourd industriel est de 13,46 euros par 1000 kg (auxquels s'ajoutent 12,5 % de TVA), soit un taux légèrement supérieur au taux minimal.

Toutefois, sur la base de l'autorisation accordée à l'article 1er des décisions 92/510/CEE(2), 97/425/CE(3), 1999/880/CE(4) et 2001/224/CE(5) du Conseil, l'Irlande exonère du droit d'accise les huiles minérales utilisées comme combustible pour la production d'alumine dans la région du Shannon. Selon le cinquième considérant de la décision 2001/224/CE du Conseil, celle-ci "ne préjuge pas de l'issue d'éventuelles procédures relatives aux distorsions de fonctionnement du marché unique qui pourraient être intentées notamment en vertu des articles 87 et 88 du traité. Elle ne dispense pas les États membres, conformément à l'article 88 du traité, de l'obligation de notifier à la Commission les aides d'État susceptibles d'être instituées".

L'alumine est une poudre blanche principalement utilisée dans les fonderies pour produire de l'aluminium.

Dans l'Union européenne, les pays producteurs d'alumine sont l'Irlande, la France, l'Italie, l'Allemagne, la Grèce, l'Espagne et le Royaume-Uni. L'énergie est un élément de coût très important dans la production d'alumine (environ 20 % des coûts totaux). Les huiles minérales sont utilisées comme combustible dans tous ces pays à l'exception de l'Allemagne, où l'on utilise le gaz.

Il n'existe qu'un producteur d'alumine en Irlande, Aughinish Alumina Ltd, qui se trouve dans la région du Shannon et appartient au groupe Glencore(6). Avec un effectif de 430 personnes, l'entreprise produit environ 1,5 million de tonnes d'alumine, qui sont exportées principalement vers d'autres pays de l'Union européenne.

Les exportations irlandaises d'alumine dans l'Union européenne se sont élevées à 713000 tonnes (51 % de la production) en 1998 et à 778000 tonnes (54 % de la production) en 1999.

Le gouvernement irlandais a demandé la dérogation au taux minimal du droit d'accise en 1992, au motif que l'usine se trouvait dans une région relativement en retard de développement et que, comme elle utilisait du fuel lourd comme source d'énergie, elle ne pouvait concurrencer les producteurs d'autres pays, où le taux de taxation du fuel était moins élevé, voire où l'on utilisait du gaz naturel taxé à un taux inférieur ou nul ou d'autres sources d'énergie.

Appréciation

L'exonération du droit d'accise en question constitue une aide d'État au sens de l'article 87, paragraphe 1, du traité CE puisqu'elle confère à son bénéficiaire un avantage financé au moyen de ressources d'État et qui n'est accordé qu'à certaines entreprises ou régions. Elle fausse la concurrence et, comme l'alumine est exportée d'Irlande vers d'autres pays de l'Union, elle affecte les échanges intracommunautaires.

En ce qui concerne sa compatibilité avec le marché commun, la Commission doute que l'exonération remplisse les conditions prévues par les lignes directrices concernant les aides d'État à finalité régionale(7) pour ce qui est des aides au fonctionnement (points 4.15 et 4.17), étant donné que les autorités irlandaises n'ont pas démontré l'existence de handicaps particuliers ni mesuré leur importance pour justifier l'octroi d'aides au fonctionnement et que l'aide n'est ni limitée dans le temps ni dégressive.

De même, la Commission considère que les conditions prévues au point 3.4 de l'encadrement communautaire des aides d'État pour la protection de l'environnement en vigueur entre mars 1994 et février 2001(8) (les aides doivent être limitées à la stricte compensation des surcoûts de production et elles doivent être temporaires et en principe dégressives) ainsi que celles visées au point 53 de l'encadrement actuel(9) [durée limitée à cinq ans en cas d'aide dégressive (point 45) ou intensité limitée à 50 % des surcoûts en cas d'aide non dégressive (point 46)] ne sont apparemment pas remplies.

À la lumière de ce qui précède, la Commission a décidé d'engager la procédure prévue à l'article 88, paragraphe 2, du traité CE à l'encontre de l'aide en question.

TEXTE DE LA LETTRE

"The Commission wishes to inform Ireland that, having examined the information supplied by your authorities on the measure referred to above, it has decided to initiate the procedure laid down in Article 88(2) of the EC Treaty.

1. FACTS

(1) Article 6 of Council Directive 92/82/EEC(10) establishes a minimum rate of excise duty on heavy oil of ECU 13 per 1000 kg. The excise duty applied by Ireland to industrial heavy oil is EUR 13,46 per 1000 kg (accrued by VAT of 12,5 %) which is slightly above the minimum rate.

(2) However, based on the authorisation granted by Article 1 of Council Decisions 92/510/EEC(11), 97/425/EC(12), 1999/880/EC(13) and 2001/224/EC(14), Ireland exempts from the excise duty the mineral oils used as fuel for alumina production in the Shannon region. According to the fifth recital of the said Council Decision 2001/224/EC, 'this decision shall be without prejudice to the outcome of any procedures relating to distortions of the operation of the single market that may be undertaken, in particular under Articles 87 and 88 of the Treaty. It does not override the requirement for Member States to notify instances of potential State aid to the Commission under Article 88 of the Treaty'.

(3) Alumina is a white powder principally used in smelters to produce aluminium. It is produced out of bauxite ore by a refining process, the last step of which consists of calcination. More than 90 % of the calcined alumina will be used in the smelting of aluminium metal. The remainder is further processed and used in chemical applications. In several merger decisions(15), the Commission has found that there are two separate product markets: smelter grade alumina (SGA) and chemical grade alumina (CGA). While the geographical market for SGA is worldwide, that for CGA is not wider than Europe.

(4) Within the EU, alumina is produced in Italy, France, Ireland, Germany, Greece, Spain and the United Kingdom. Energy is one very important cost item in alumina production (about 20 % of total costs). Except in Germany where gas is used as fuel, the plants in all the other countries use mineral oils.

(5) There is only one producer of alumina in Ireland, Aughinish Alumina Ltd, which is located in the Shannon region and which belongs to the Glencore group(16). It has 430 employees and produces around 1,5 million tonnes of alumina which is exported mainly to the rest of the European Union.

(6) Aughinish Alumina Ltd's consumption of heavy fuel oil amounted to 328000000 kg in 1998 and 336000000 kg in 1999.

(7) In 1998, Irish exports of alumina to the rest of the EU amounted to 713000 tonnes (51 % of production) and to 778000 tonnes (54 % of production) in 1999.

(8) The Irish Government requested the derogation to the minimum rate for excise duty in 1992 on the grounds that the plant was located in a relatively underdeveloped area and that, since it used heavy oil as an energy source, it could not compete with other countries' industries having lower tax rates on fuel and possibly also using lower or non-taxed natural gas or other energy sources.

2. ASSESSMENT

(9) In accordance with Article 6(1) of Council Regulation (EC) No 659/1999 of 22 March 1999, the decision to initiate proceedings shall summarise the relevant issues of fact and law, shall include a preliminary assessment from the Commission as to the aid character of the proposed measure, and shall set out the doubts as to its compatibility with the common market.

(10) As for the nature of State aid of the measure within the meaning of Article 87(1) of the EC Treaty, the following considerations apply:

(11) It is clear that the exemption from excise duty in point confers an advantage to its beneficiary which is placed in a more favourable financial position than the other undertakings that use mineral oils in other industries or regions.

(12) It is also evident that the exemption is financed through State resources, since the State foregoes a certain amount of money that otherwise it would collect.

(13) The exemption only applies to certain companies (those producing alumina) located in one specific region (the Shannon region). It favours therefore certain undertakings or the production of certain goods within the meaning of Article 87(1). Moreover, there is only one company producing alumina in the Shannon region, Aughinish Alumina Ltd.

(14) As seen above, alumina is exported from Ireland to the rest of the EU. Intra-community trade is therefore affected.

(15) The exemption of excise duties for the heavy oil used in Aughinish Alumina Ltd's production of alumina reduces the cost of an important input, giving it an advantage over other EU producers of alumina in the EU, and is therefore liable to distort competition.

(16) As for its compatibility with the common market, neither the exceptions of Article 87(2) nor those contained in the exemption regulations(17) apply in the present case.

(17) As for the possible applicability of other exceptions under Article 87(3), the following considerations apply:

(18) Since the aid reduces Aughinish Alumina Ltd's current expenses, it constitutes operating aid which is normally prohibited.

(19) Nevertheless, according to point 4(15) of the guidelines on national regional aid(18), operating aid may exceptionally be granted in regions eligible under the derogation in Article 87(3)(a) provided that it is justified in terms of its contribution to regional development, and that its nature and its level is proportional to the handicaps it seeks to alleviate. In any case, it is for the Member State to demonstrate the existence of any handicaps and gauge their importance (point 4(15)) and operating aid must be both limited in time and progressively reduced (point 4(17)).

(20) These conditions do not appear to be met in the present case. Although the Shannon region has lost its 87(3)(a) status as a result of the review of the regional map in 1999 and could, exceptionally, benefit from operating aid until the end of 2001, the Irish authorities have not demonstrated the existence of particular handicaps nor gauged their importance in order to justify the granting of operating aid. Moreover, it appears that the exemption in point is neither limited in time nor progressively reduced. The Commission considers that a period of 23 years (from 1983 until the end of 2006 if Ireland so wishes since unanimity is required to shorten that deadline) is too long a period to be considered 'limited'. On the other hand, there is no progressive reduction of the advantage.

(21) Operating aid is also contemplated in the Community guidelines on State aid for environmental protection when it adopts the form of tax relief from environmental taxes(19).

(22) Originally, excise duties on mineral oils were not designed as an instrument of environmental policy. However, the Commission has acknowledged in its Communication on environmental taxes and charges in the single market(20), that 'one likely feature for a levy to be considered as environmental would be that the taxable base of the levy has a clear negative effect on the environment'. As mineral oils have a clear negative effect on the environment, excise duties on mineral oils could be considered as environmental taxes for the purposes of the application of the environmental guidelines.

(23) In any case, at this stage of the procedure, the conditions established in the Community guidelines for environmental protection do not appear to be met. According to point 3(4) of the Community guidelines on State aid for environmental protection in force between March 1994 and February 2001(21), operating aid in the form of relief from environmental taxes should only compensate for extra production costs and be temporary and in principle degressive. Similarly, according to point 53 of the current guidelines, 'when the reductions concern a tax that has been harmonised at Community level and when the domestic tax is lower or equal to the Community minimum, the Commission takes the view that long-term exemptions are not justified'. In this case, any exemptions granted are subject to a limited duration of five years where the aid is degressive (point 45) or non-degressive but limited to 50 % of the extra costs (point 46). In the present case, the Commission notes that the period of five years is exceeded and that the aid has not been neither progressively reduced nor limited to extra costs.

(24) The Commission will take duly into account the fact that the decision adopted by the Council on 12 March 2001, on the basis of a Commission proposal, has extended the derogation in point. In this regard, the Commission states that this Council decision is without prejudice of the application of the State aid rules.

3. CONCLUSION

(25) In the light of the foregoing considerations, the Commission, has doubts that the aid in question fulfils the criteria for declaring its compatibility with the common market. It has therefore decided to initiate the procedure laid down in Article 88(2) of the EC Treaty against it.

(26) The Commission accordingly requests Ireland to submit its comments and to provide all such information as may help to assess the measure, within one month of the date of receipt of this letter. It requests your authorities to forward a copy of this letter to the potential recipient of the aid immediately.

(27) The Commission warns Ireland that it will inform interested parties by publishing this letter and a meaningful summary of it in the Official Journal of the European Communities. It will also inform interested parties in the EFTA countries which are signatories to the EEA Agreement, by publication of a notice in the EEA Supplement to the Official Journal of the European Communities and will inform the EFTA Surveillance Authority by sending a copy of this letter. All such interested parties will be invited to submit their comments within one month of the date of such publication".

(1) JO L 316 du 31.10.1992, p. 19.

(2) JO L 316 du 31.10.1992, p. 16.

(3) JO L 182 du 10.7.1997, p. 22.

(4) JO L 331 du 23.12.1999, p. 73.

(5) JO L 84 du 23.3.2001, p. 23.

(6) Glencore est un groupe diversifié qui opère à l'échelle mondiale dans les secteurs suivants: industrie minière, fonderie, raffinage, transformation et commercialisation de minéraux et de métaux, produits énergétiques et produits agricoles. En 2000, son chiffre d'affaires s'est élevé à 48 milliards de dollars américains.

(7) JO C 74 du 10.3.1998, p. 9.

(8) JO C 72 du 10.3.1994, p. 3.

(9) JO C 37 du 3.2.2001, p. 3.

(10) OJ L 316, 31.10.1992, p. 19.

(11) OJ L 316, 31.10.1992, p. 16.

(12) OJ L 182, 10.7.1997, p. 22.

(13) OJ L 331, 23.12.1999, p. 73.

(14) OJ L 84, 23.3.2001, p. 23.

(15) See, for instance, Case COMP/M.1693 - Alcoa/Reynolds.

(16) Glencore is a diversified resources group with worldwide activities in the mining, smelting, refining, processing and trading of minerals and metals, energy products and agricultural products. Its turnover in 2000 was USD 48 billion.

(17) Commission Regulation (EC) No 70/2001 of 12 January 2001; Commission Regulation (EC) No 68/2001 of 12 January 2001.

(18) OJ C 74, 10.3.1998, p. 9.

(19) OJ C 37, 3.2.2001, p. 3.

(20) COM(97) 9 final of 26 March 1997.

(21) OJ C 72, 10.3.1994, p. 3.