Judgment of the Court (Fifth Chamber) of 8 November 2001 in Case C-143/99 (reference for a preliminary ruling from the Verfassungsgerichtshof): Adria-Wien Pipeline GmbH, and Wietersdorfer & Peggauer Zementwerke GmbH v Finanzlandesdirektion für Kärnten (Tax on energy — Rebate granted only to undertakings manufacturing goods — State aid)
Date: 2002-01-05
Institutions: Court of Justice
Subjects: State aid, energy consumption, goods and services, interpretation of the law, redemption, type of business

C 3/6

EN

Official Journal of the European Communities

5.1.2002

JUDGMENT OF THE COURT

JUDGMENT OF THE COURT

(Fifth Chamber)

(Second Chamber)

of 8 November 2001

of 8 November 2001

in Case C-143/99 (reference for a preliminary ruling from
the Verfassungsgerichtshof): Adria-Wien Pipeline GmbH,
and Wietersdorfer & Peggauer Zementwerke GmbH v
Finanzlandesdirektion für Kärnten (1)

in Case C-228/99 (reference for a preliminary ruling from
the Tribunale civile e penale di Cagliari): Silos e Mangimi
Martini SpA v Ministero delle Finanze (1)

(Tax on energy — Rebate granted only to undertakings
manufacturing goods — State aid)

(Agriculture — Common organisation of the markets —
Export refunds — Withdrawal — Interpretation and validity
of Regulations (EC) Nos 1521/95 and 1576/95 — Failure
to state reasons)

(2002/C 3/08)

(Language of the case: German)

(2002/C 3/09)

(Language of the case: Italian)

(Provisional translation; the definitive translation will be published
in the European Court Reports)

(Provisional translation; the definitive translation will be published
in the European Court Reports)

In Case C-143/99: reference to the Court under Article 177 of
the EC Treaty (now Article 234 EC) from the Verfassungsge-
richtshof (Constitutional Court) (Austria) for a preliminary
ruling in the proceedings pending before that court between
Adria-Wien Pipeline GmbH and 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, composed of:
P. Jann, President of the Chamber, A. La Pergola, L. Sevo´ n,
M. Wathelet (Rapporteur), and C.W.A. Timmermans, Judges;
J. Mischo, Advocate General; H.A. Rühl, Principal Adminis-
trator, for the Registrar, has given a judgment on 8 November
2001, in which it has ruled:

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.

(1) OJ C 188 of 3.7.1999.

In Case C-228/99: reference to the Court under Article 234
EC from the Tribunale civile e penale di Cagliari (Italy) for a
preliminary ruling in the proceedings pending before that
court between Silos e Mangimi Martini SpA and Ministero delle
Finanze — on the interpretation and validity of Commission
Regulations (EC) Nos 1521/95 of 29 June 1995 and 1576/95
of 30 June 1995 fixing the export refunds on cereal-based
compound feedingstuffs (OJ 1995 L 147, p. 65, and OJ 1995
L 150, p. 64) — the Court, composed of: N. Colneric, President
of the Chamber, R. Schintgen (Rapporteur) and V. Skouris,
Judges; L.A. Geelhoed, Advocate General; L. Hewlett, Adminis-
trator, for the Registrar, has given a judgment on 8 November
2001, in which it has ruled:

1.

2.

3.

Commission Regulation (EC) No 1521/95 of 29 June
1995 fixing the export refunds on cereal-based compound
feedingstuffs applied to the exports for which the competent
customs service accepted, on the date of its publication, export
declarations stating that an export refund was going to be
claimed and for which advance fixing of the export refund had
not been requested.

Commission Regulation (EC) No 1576/95 of 30 June
1995 fixing the export refunds on cereal-based compound
feedingstuffs did not revoke Regulation No 1521/95 and
therefore had no effect on the applicability of
the latter
regulation on 30 June 1995.

Commission Regulation No 1521/95 does not satisfy the
requirement to state reasons laid down in Article 190 of the
EC Treaty (now Article 253 EC) and is therefore invalid.