INHALT

2009/150/EC: Commission Decision of 25 January 2006 on State aid C 54/03 (ex N 194/02) which the Federal Republic of Germany is planning to implement concerning a reimbursement mechanism linked to the introduction of a toll system for heavy goods vehicles on German motorways (notified under document number C(2006) 89) (Text with EEA relevance)

COMMISSION DECISION
of 25 January 2006
on State aid C 54/03 (ex N 194/02) which the Federal Republic of Germany is planning to implement concerning a reimbursement mechanism linked to the introduction of a toll system for heavy goods vehicles on German motorways
(notified under document number C(2006) 89)
(Only the German text is authentic)
(Text with EEA relevance)
(2009/150/EC)
1. PROCEDURE
2. DETAILED DESCRIPTION OF THE AID
2.1. The toll reimbursement system
2.2. The objective of the aid measure
2.3. Amount of aid
2.4. Duration
2.5. Beneficiaries
2.6. Legal basis
2.7. Technical aspects of the proof of payment of excise duties
2.8. Grounds for initiating the procedure
3. COMMENTS FROM INTERESTED PARTIES
3.1. Arguments against the reimbursement measure
3.1.1. De facto discrimination of foreign road hauliers
3.1.1.1. Discrimination of foreign road hauliers due to the differences in the level of excise duties in Member States(17)
3.1.1.2. Discrimination of foreign road hauliers since the measure, seen as a reduction of the tax for the use of infrastructure (toll), favours German companies(18)
3.1.1.3. Discrimination of foreign road hauliers due to the fact that the measure leads to a partial compensation of the price difference of fuel between Germany and other countries(19)
3.1.1.4. Discrimination of foreign road hauliers due to the fact that they have to contribute excessively to the harmonisation of mineral oil tax(20)
3.1.1.5. Discrimination of foreign filling stations, in particular in neighbouring regions of the German territory(21)
3.1.1.6. Discrimination of other Member States, due the fact that they will loose tax income(22)
3.1.1.7. Discrimination of vehicles of less than 12 tonnes since the reimbursement has
de facto
the effect of a mineral oil tax reduction(23)
3.1.1.8. A difference in the tax burden cannot, by itself, justify the granting of State aid(24)
3.1.2. Discrimination of foreign road hauliers due to specific reimbursement mechanisms or administrative burden(26)
3.1.3. Violation of Directive 92/81/EEC on the harmonisation of the structures of excise duties on mineral oils(27)
3.1.4. Negative effects on the environment(29)
3.1.5. Additional arguments related to the toll system
3.2. Arguments favouring the reimbursement system
4. COMMENTS FROM THE FEDERAL REPUBLIC OF GERMANY
5. ASSESSMENT OF THE AID
5.1. Existence of aid under Article 87(1) of the EC Treaty
5.2. Compatibility of the aid
5.2.1. Availability of relevant legal basis
5.2.2. General comments about the toll
5.2.3. Non-application of Article 19(1) of Directive 2003/96/EC(41)
5.2.4. Assessment of the compatibility with the common market
6. CONCLUSION
Article 1
Article 2