1. 

Action for annulment – Time limits – Point from which time starts to run – Date of publication or notification – Day on which a measure came to the knowledge of the applicant – Subsidiary matter – Measures required, pursuant to a regulatory provision, to be published in the Official Journal – Decision by the Commission to end a formal investigation procedure concerning State aid – Action brought by a party that is not the addressee of the decision – Time limit calculated from the date of publication

(Art. 263, sixth para., TFEU; Council Regulation 2015/1589, Arts 9 and 32(3))

(see paras 35-38, 40)

2. 

State aid – Definition – Aid from State resources – Concept of State resources – Exemption from network charges granted to certain large consumers of electricity – Compensation for the loss in network operators’ revenue by the introduction of a surcharge imposed on certain end users and on the suppliers of electricity – Included – Conditions – Surcharge which can be assimilated to a parafiscal levy – Public control over the funds obtained by means of the surcharge or over the administrators of those funds – Alternative conditions

(Art. 107(1) TFEU)

(see paras 54-72, 76)

3. 

State aid – Definition – Grant attributable to the State of an advantage by means of State resources – Aid granted in breach of national rules – Irrelevant

(Art. 107(1) TFEU)

(see paras 73, 74)

4. 

State aid – Definition – Aid from State resources – Concept of State resources – Exemption from network charges granted to certain large consumers of electricity – Compensation for the loss in network operators’ revenue by the introduction of a surcharge imposed on certain end users and on the suppliers of electricity – Surcharge passed on entirely, by a legal obligation, to those parties as ultimately liable for payment – Surcharge which can be assimilated to a parafiscal levy – Surcharge mechanism falling within the concept of State resources

(Art. 107(1) TFEU)

(see paras 77-96)

5. 

State aid – Definition – Aid from State resources – Concept of State resources – Exemption from network charges granted to certain large consumers of electricity – Compensation for the loss in network operators’ revenue by the introduction of a surcharge imposed on certain end users and on the suppliers of electricity – Public control of the entire mechanism of levying the surcharge and of allocating the funds generated – Public control over the funds obtained by means of the surcharge – Surcharge mechanism falling within the concept of State resources

(Art. 107(1) TFEU)

(see paras 97-111)

6. 

State aid – Definition – Selective nature of the measure – Measure conferring a tax advantage – Reference framework for determining the existence of an advantage – Measure differentiating between operators in a comparable factual and legal situation in the light of the objective pursued by the ordinary tax system

(Art. 107(1) TFEU)

(see paras 118-127)

1. 

Dismisses the action;

2. 

Orders Wepa Hygieneprodukte GmbH, Wepa Leuna GmbH and Wepa Papierfabrik Sachsen GmbH to each bear their own costs and to pay those incurred by the European Commission;

3. 

Orders the Federal Republic of Germany to bear its own costs.