
Article 1 
The reduction by two thirds of the tax that was introduced by Section 24 of Consolidating Act No 935 of 24 September 2009 (see Section 24b) does not constitute State aid under Article 107(1) of the Treaty on the Functioning of the European Union.
Article 2 
The ceiling on the calculation base for the tax, set at 25 000 m3 of water (see Section 24b of Consolidating Act No 935 of 24 September 2009), constitutes State aid under Article 107(1) of the Treaty on the Functioning of the European Union.
Article 3 
The aid that follows from the tax exemption under Section 24c of Consolidating Act No 935 of 24 September 2009 for extraction permits for a maximum volume of 6 000 m3 does not constitute State aid under Article 107(1) of the Treaty on the Functioning of the European Union.
Article 4 
The aid that follows from the ceiling on the calculation base for the tax, set at 25 000 m3 of water (see Section 24b of Consolidating Act No 935 of 24 September 2009), was introduced illegally by Denmark in contravention of Article 108(3) of the Treaty on the Functioning of the European Union and constitutes aid that is incompatible with the internal market.
Article 5 
The aid that follows from the ceiling on the calculation base for the tax, set at 25 000 m3 of water (see Section 24b of Consolidating Act No 935 of 24 September 2009) does not constitute State aid if, at the time it was granted, it met the conditions of an ordinance adopted under Article 2 of Regulation (EC) No 994/98 which applied at the time the aid was granted.
Article 6 

1. Denmark shall recover the aid referred to in Article 4 from the beneficiaries.
2. The sums to be recovered shall bear interest from the date on which they were put at the disposal of the beneficiaries until their actual recovery.
3. The interest shall be calculated on a compound basis in accordance with Chapter V of Regulation (EC) No 794/2004.
Article 7 
Recovery of the aid referred to in Article 4 shall be immediate and effective.
Denmark shall ensure that this Decision is implemented within four months following the date of its notification.
Article 8 

1. Within two months following notification of this Decision, Denmark shall submit the following information:
(a) the list of beneficiaries that have received the aid referred to in Article 4 and the total amount of aid received by each of them;
(b) the total amount (capital and interest) to be recovered from each beneficiary that received aid which cannot be covered by the de minimis rule;
(c) a detailed description of the measures already taken and planned to comply with this Decision;
(d) documents demonstrating that the beneficiary has been ordered to repay the aid.
2. Denmark shall keep the Commission informed of the progress of the national measures taken to implement this Decision until recovery of the aid referred to in Article 4 has been completed. At the Commission's request, it shall immediately submit information on the measures already adopted and planned for the purpose of complying with this Decision. It shall also provide detailed information concerning the amounts of aid and interest already recovered from the beneficiaries.
Article 9 
This Decision is addressed to the Kingdom of Denmark.
Done at Brussels, 16 October 2017.
For the Commission
Phil HOGAN
Member of the Commission