No energy tax relief for the years 1996-2002

Since under Community law service companies are excluded from receiving energy supply subsidies due to prohibited aid, the VwGH ruled on 20.11.2006, 2006/17/0157, regarding this matter. Rejection of the application for 1996-2001 also not illegal explained. According to his most recent decision VwGH 30.1.2007, 2004/17/0078, the Community infringement extends to 2002. This should make it clear that for service companies, the Years 1996 to 2002 There is no entitlement to compensation. That also Production plants It is questionable whether this could be affected, because this would contradict the principle of trust and would raise procedural problems (statute of limitations) such as these claims. Aid under € 100,000 (de-minimis aid pursuant to Article 87 of the EC Treaty) does not, by the way, fall under prohibited aid. The BMF is of the opinion that the remuneration for the years 1996-2001 (2002?) did represent prohibited aid, but that the case-law of the EU Court of Justice does not result in a claim for reimbursement. However, there is a risk that, citing the fact that there was no claim for remuneration at all, the appeal could be dismissed, which is why: recommend is, withdraw pending appeals. It is very to be hoped that with the "Energy tax reimbursement saga" Finally, it's over.

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