This document is an excerpt from the EUR-Lex website
Document 62017CN0585
Case C-585/17: Request for a preliminary ruling from the Verwaltungsgerichtshof (Austria) lodged on 5 October 2017 — Finanzamt Linz, Finanzamt Kirchdorf Perg Steyr
Case C-585/17: Request for a preliminary ruling from the Verwaltungsgerichtshof (Austria) lodged on 5 October 2017 — Finanzamt Linz, Finanzamt Kirchdorf Perg Steyr
Case C-585/17: Request for a preliminary ruling from the Verwaltungsgerichtshof (Austria) lodged on 5 October 2017 — Finanzamt Linz, Finanzamt Kirchdorf Perg Steyr
OJ C 13, 15.1.2018, p. 6–7
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
15.1.2018 |
EN |
Official Journal of the European Union |
C 13/6 |
Request for a preliminary ruling from the Verwaltungsgerichtshof (Austria) lodged on 5 October 2017 — Finanzamt Linz, Finanzamt Kirchdorf Perg Steyr
(Case C-585/17)
(2018/C 013/07)
Language of the case: German
Referring court
Verwaltungsgerichtshof
Parties to the main proceedings
Applicants: Finanzamt Linz, Finanzamt Kirchdorf Perg Steyr
Intervener: Dilly’s Wellnesshotel GmbH
Questions referred
1. |
In a situation such as that in the present case, does an amendment to an approved aid scheme whereby a Member State elects no longer to use the approval of that aid in connection with a particular (separable) group of beneficiaries, and thus simply reduces the level of aid granted under an existing aid measure, constitute an alteration of an aid scheme which is subject (in principle) to the obligation to notify laid down in Article 108(3) TFEU? |
2. |
In the event of a formal error in the application of Commission Regulation (EC) No 800/2008 (1) of 6 August 2008 (general block exemption regulation), is the standstill obligation laid down in Article 108(3) TFEU capable of rendering a restriction of an approved aid scheme inapplicable, with the result that the standstill obligation has the effect of compelling the Member State to pay aid to particular beneficiaries (‘implementation obligation’)? |
3a. |
Does an energy tax rebate scheme such as that at issue here, under which the amount of the energy tax rebate is clearly determined by law on the basis of a calculation formula, fulfil the conditions laid down in Commission Regulation (EU) No 651/2014 (2) of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty? |
3b. |
Does Article 58(1) of Commission Regulation (EU) No 651/2014 have the effect of exempting such an energy tax rebate scheme for the period from January 2011? |
(1) Commission Regulation (EC) No 800/2008 of 6 August 2008 declaring certain categories of aid compatible with the common market in application of Articles 87 and 88 of the Treaty (General block exemption Regulation), OJ L 214, 9.8.2008, p. 3.
(2) Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty Text with EEA relevance, OJ 2014 L 187, p. 1.