CELEX: C2002/003/08
Language: en
Date: 2002-01-05 00:00:00
Title: 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)

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                    in Case C-228/99 (reference for a preliminary ruling from
the Verfassungsgerichtshof): Adria-Wien Pipeline GmbH,                       the Tribunale civile e penale di Cagliari): Silos e Mangimi
and Wietersdorfer & Peggauer Zementwerke GmbH v                                         Martini SpA v Ministero delle Finanze (1)
             Finanzlandesdirektion für Kärnten (1)
                                                                             (Agriculture — Common organisation of the markets —
(Tax on energy — Rebate granted only to undertakings                         Export refunds — Withdrawal — Interpretation and validity
               manufacturing goods — State aid)                              of Regulations (EC) Nos 1521/95 and 1576/95 — Failure
                                                                                                        to state reasons)
                            (2002/C 3/08)
                                                                                                         (2002/C 3/09)
                   (Language of the case: German)
                                                                                                  (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-                   In Case C-228/99: reference to the Court under Article 234
richtshof (Constitutional Court) (Austria) for a preliminary                 EC from the Tribunale civile e penale di Cagliari (Italy) for a
ruling in the proceedings pending before that court between                  preliminary ruling in the proceedings pending before that
Adria-Wien Pipeline GmbH and Wietersdorfer & Peggauer                        court between Silos e Mangimi Martini SpA and Ministero delle
Zementwerke GmbH and Finanzlandesdirektion für Kärnten                       Finanze — on the interpretation and validity of Commission
— on the interpretation of Article 92 of the EC Treaty (now,                 Regulations (EC) Nos 1521/95 of 29 June 1995 and 1576/95
after amendment, Article 87 EC) — the Court, composed of:                    of 30 June 1995 fixing the export refunds on cereal-based
P. Jann, President of the Chamber, A. La Pergola, L. Sevón,                 compound feedingstuffs (OJ 1995 L 147, p. 65, and OJ 1995
M. Wathelet (Rapporteur), and C.W.A. Timmermans, Judges;                     L 150, p. 64) — the Court, composed of: N. Colneric, President
J. Mischo, Advocate General; H.A. Rühl, Principal Adminis-                   of the Chamber, R. Schintgen (Rapporteur) and V. Skouris,
trator, for the Registrar, has given a judgment on 8 November                Judges; L.A. Geelhoed, Advocate General; L. Hewlett, Adminis-
2001, in which it has ruled:                                                 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      1.    Commission Regulation (EC) No 1521/95 of 29 June
      the meaning of Article 92 of the EC Treaty (now, after                       1995 fixing the export refunds on cereal-based compound
      amendment, Article 87 EC) where they apply to all undertakings               feedingstuffs applied to the exports for which the competent
      in national territory, regardless of their activity.                         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
2.    National measures which provide for a rebate of energy taxes                 not been requested.
      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           2.    Commission Regulation (EC) No 1576/95 of 30 June
      Article 92 of the Treaty.                                                    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.
(1) OJ C 188 of 3.7.1999.
                                                                             3.    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.