2009/150/EC: Commission Decision of 25 January 2006 on State aid C 54/03 (ex N 19... (32009D0150)
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
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