COMMISSION DECISION
of 11 March 2008
on State aid (Germany) exemption from mineral oil tax for greenhouse undertakings
(notified under document number C(2008) 860)
(Only the German version is authentic)
(2008/715/EC)
I. PROCEDURE
II. DESCRIPTION
III. GERMANY’S COMMENTS
IV. THIRD PARTY OBSERVATIONS
V. ASSESSMENT OF THE MEASURE
|
2001 |
2002 |
2003 |
2004 |
2005 |
Vegetables |
|||||
Import |
|||||
Value (in thousands of euro) |
6 705 483 |
6 936 685 |
7 049 757 |
6 845 103 |
6 979 459 |
Quantity (in tonnes) |
5 346 123 |
5 365 972 |
5 599 183 |
5 621 769 |
5 464 528 |
Export |
|||||
Value (in thousands of euro) |
867 832 |
985 187 |
1 030 880 |
1 045 543 |
1 122 869 |
Quantity (in tonnes) |
2 227 612 |
2 243 611 |
2 133 544 |
2 164 328 |
2 345 796 |
Flowers |
|||||
Import |
|||||
Value (in thousands of euro) |
3 413 206 |
3 614 349 |
3 673 148 |
3 691 913 |
3 723 794 |
Quantity (in tonnes) |
1 285 460 |
1 442 078 |
1 547 266 |
1 573 104 |
1 671 568 |
Export |
|||||
Value (in thousands of euro) |
405 250 |
482 993 |
546 938 |
526 374 |
573 022 |
Quantity (in tonnes) |
235 333 |
326 613 |
286 080 |
283 426 |
355 969 |
VI. CONCLUSIONS
Article 1
Article 2
Article 3
Article 4
Article 5
Article 6
ANNEX I
Year |
Standard rate of taxation |
Reduction pursuant to s. 25(3a) first sentence, No 1,2 in conjunction with s. 25(4) of the Mineral Oil Tax Law since 1 August 2006: s. 54(2)(1) in conjunction with s. 54(3) of the Energy Taxation Law |
Reduction pursuant to s. 25(3a) first sentence, No 1,4 of the Mineral Oil Tax Law since 1 August 2006: s. 58(2)(1) of the Energy Taxation Law C 39/2005 |
Net taxation |
EU minimum tax |
|
in EUR/1 000 l |
||||
until 31.3.1999 |
40,90(1) |
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as of 1.4.1999 |
61,35(2) |
|
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|
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2000 |
61,35(2) |
|
|
|
|
2001 |
61,35(2) |
16,36 |
40,90 |
4,09(3) |
18,00(5) |
2002 |
61,35 |
16,36 |
40,90 |
4,09(3) |
18,00(5) |
2003 |
61,35 |
8,18 |
40,90 |
12,27(4) |
18,00(5) |
2004 |
61,35 |
8,18 |
40,90 |
12,27(4) |
21,00(6) |
2005 |
61,35 |
8,18 |
40,90 |
12,27(4) |
21,00(6) |
2006 |
61,35 |
8,18 |
40,90 |
12,27(4) |
21,00(6) |
Year |
Standard rate of taxation |
Reduction pursuant to s. 25(3a) first sentence, No 3,2 in conjunction with s. 25(4) of the Mineral Oil Tax Law since 1 August 2006: s. 54(2)(2) in conjunction with s. 54(3) of the Energy Taxation Law |
Reduction pursuant to s. 25(3a) first sentence, No 3,4 of the Mineral Oil Tax Law since 1 August 2006: s. 58(2)(2) of the Energy Taxation Law C 39/2005 |
Net taxation |
EU minimum tax |
|
in EUR/MWh |
||||
until 31.3.1999 |
1,87(7) |
|
|
|
|
as of 1.4.1999 |
3,476(8) |
|
|
|
|
2000 |
3,476(8) |
|
|
|
|
2001 |
3,476(8) |
1,308 |
1,84(9) |
0,328(10) |
not harmonised |
2002 |
3,476 |
1,308 |
1,84(9) |
0,328(10) |
not harmonised |
2003 |
5,50 |
1,464 |
3,00 |
1,036(11) |
not harmonised |
2004 |
5,50 |
1,464 |
3,00 |
1,036(11) |
0,54(12) (13) |
2005 |
5,50 |
1,464 |
3,00 |
1,036(11) |
0,54(12) (13) |
2006 |
5,50 |
1,464 |
3,00 |
1,036(11) |
0,54(12) (13) |
Year |
Standard rate of taxation |
Reduction pursuant to s. 25(3a) first sentence, No 4,2 in conjunction with s. 25(4) of the Mineral Oil Tax Law since 1 August 2006: s. 54(2)(3) in conjunction with s. 54(3) of the Energy Taxation Law |
Reduction pursuant to s. 25(3a) first sentence, No 4,4 of the Mineral Oil Tax Law since 1 August 2006: s. 58(2)(3) of the Energy Taxation Law C 39/2005 |
Net taxation |
EU minimum tax |
|
in EUR/1 000 kg |
||||
until 31.3.1999 |
25,56(14) |
|
|
|
|
as of 1.4.1999 |
38,34(15) |
|
|
|
|
2000 |
38,34(15) |
|
|
|
|
2001 |
38,34(15) |
10,22 |
25,56 |
2,56(16) |
0,00(18) |
2002 |
38,34 |
10,22 |
25,56 |
2,56(16) |
0,00(18) |
2003 |
60,60 |
14,02 |
38,90 |
7,68(17) |
0,00(18) |
2004 |
60,60 |
14,02 |
38,90 |
7,68(17) |
0,00(19) |
2005 |
60,60 |
14,02 |
38,90 |
7,68(17) |
0,00(19) |
2006 |
60,60 |
14,02 |
38,90 |
7,68(17) |
0,00(19) |
ANNEX II
Identity of the beneficiary |
Total amount of aid received under the scheme(1) |
Total amount of aid to be recovered(1) (principal) |
Total amount of aid already recovered(1) |
|
Principal |
Recovery interest |
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