Reports of Cases

2001 I-08365

Subject-matter

Preliminary ruling ─ Verfassungsgerichtshof (Austria) ─ Interpretation of Article 92 of the EC Treaty (now, after amendment, Article 87 EC) with reference to national legislation which provides for the reimbursement of a tax on energy consumption (natural gas and electricity) but restricts the class of beneficiaries solely to undertakings producing tangible assets (excluding in particular undertakings providing services)

Systematic classification scheme

Citations of case-law or legislation

References in grounds of judgment

• EC Treaty (Maastricht), Article 3 -LG : paragraph 22
• EC Treaty (Maastricht), Article 92 : paragraphs 1, 13, 18, 36, 41, 55
• EC Treaty (Maastricht), Article 92 -P1 : paragraphs 22, 30, 34, 41
• EC Treaty (Maastricht), Article 92 -P3 : paragraph 30
• EC Treaty (Maastricht), Article 93 : paragraph 23
• EC Treaty (Maastricht), Article 93 -P2 : paragraph 24
• EC Treaty (Maastricht), Article 93 -P3 : paragraphs 24 - 26, 28
• EC Treaty (Maastricht), Article 177 : paragraphs 17, 19
• Court of Justice - Judgment C -30/59 : paragraph 38
• Court of Justice - Judgment C -173/73 : paragraph 42
• Court of Justice - Judgment C -65/81 : paragraph 19
• Court of Justice - Order C -171/83 : paragraph 25
• Court of Justice - Judgment C -67/85 : paragraph 39
• Court of Justice - Judgment C -57/86 : paragraph 41
• Court of Justice - Judgment C -354/90 : paragraph 27
• Court of Justice - Judgment C -10/92 : paragraph 19
• Court of Justice - Judgment C -387/92 : paragraph 38
• Court of Justice - Judgment C -39/94 : paragraphs 19, 40
• Court of Justice - Judgment C -75/97 : paragraphs 41, 42, 48
• Court of Justice - Judgment C -200/97 : paragraph 38
• Court of Justice - Judgment C -379/98 : paragraph 17

Operative part

• Interprets : EC Treaty (Maastricht), Article 92

Opinion

• EC Treaty (Maastricht), Article 92 : points 12, 19, 26, 31, 48, 61
  
• EC Treaty (Maastricht), Article 92 -P1 : points 8, 9, 32, 64, 81, 82
  
• EC Treaty (Maastricht), Article 93 -P3 : points 8, 10
  
• Court of Justice - Judgment C -30/59 : point 38
  
• Court of Justice - Judgment C -173/73 : points 39, 65, 67, 77
  
• Court of Justice - Judgment C -730/79 : point 66
  
• Court of Justice - Judgment C -6/97 : points 35, 36, 38, 71
  
• Court of Justice - Judgment C -75/97 : points 39, 70
  
• Court of Justice - Judgment C -200/97 : point 38
  
• Court of Justice - Judgment C -256/97 : point 48
  
• Court of Justice - Judgment C -379/98 : point 18
  

Dates

Date of the lodging of the application initiating proceedings

Information not available

Date of the Opinion

• 08/05/2001

Date of the hearing

Information not available

Date of delivery

08/11/2001

References

Publication in the Official Journal

Application: OJ C 188 from 03.07.1999, p.18

Judgment: OJ C 3 from 05.01.2002, p.6

Name of the parties

Adria-Wien Pipeline and Wietersdorfer & Peggauer Zementwerke

Notes on Academic Writings

1. Sutter, Franz Philipp: The Adria Wien Pipeline Case and the State Aid Provisions of the EC Treaty in Tax Matters, European Taxation 2001 Vol.41 p.239-250 (EN)
2. Sutter, Franz Philipp: EuGH: Beihilfencharakter der Vergütung von Energieabgaben, Europäische Zeitschrift für Wirtschaftsrecht 2002 p.215-217 (DE)
3. Kaasen, Inge: Rebate of Taxes = State Aid? Adria-Wien Pipeline, C-143/99, Europarättslig tidskrift 2002 p.321-326 (EN)
4. Diman, Paolo: No taxation ... with discrimination. Per la Corte le normative fiscali interne non possono discriminare le imprese in base al "fulcro" della loro attività, Diritto pubblico comparato ed europeo 2002 p.371-375 (IT)
5. Ardolino, Domenico: Il caso Adria-Wien: come la disciplina comunitaria sugli aiuti di Stato può risultare inutile e, talvolta, finanche dannosa, Rivista di diritto tributario internazionale 2002 nº 1 p.92-99 (IT)
6. Ardolino, Domenico: The Adria-Wien case: how the EC legislation on State aid can prove useless and, in some cases, even harmful, Rivista di diritto tributario internazionale 2002 nº1 p.74-81 (IT)
7. Fejes, Gábor: Általános adókedvezmény vagy állami támogatás? - Az Európai Bíróság Adria-Wien Pipeline GmbH-ügyben hozott elözetes határozata, Európai jog 2003 p.28-33 (HU)
8. Golfinopoulos, Christos: Concept of Selectivity Criterion in State Aid Definition Following the Adria-Wien Judgment - Measures Justified by the "Nature of General Scheme of a System", European Competition Law Review 2003 p.543-549 (EN)
9. Gjørret, Lone: Står bilaget til elafgiftsloven for forfald?, Tidsskrift for Skatter og Afgifter 2005 nº 385 (DA)

Procedural Analysis Information

Source of the question referred for a preliminary ruling

Verfassungsgerichtshof - Austria

Subject-matter

• Competition
  
• - State aid
  

Provisions of national law referred to

Bundesgesetz, mit dem eine Abgabe auf die Lieferung und den Verbrauch elektrischer Energie eingeführt wird (Elektrizitätsabgabegesetz), Paragraphen 1, 2 und 3 Bundesgesetz über die Vergütung von Energieabgaben (Energieabgabenvergütungsgesetz), Paragraphen 1 und 2, Absatz 1

Provisions of international law referred to

Information not available

Procedure and result

• Reference for a preliminary ruling
  

Formation of the Court

Cinquième chambre (Cour)

Judge-Rapporteur

Wathelet

Advocate General

Mischo

Language(s) of the Case

• German
  

Language(s) of the Opinion

• French