
Article 1 
The tax exemption granted by Sweden since 1 January 2002 under the Act on Tax on Energy (1994:1776) is a State aid scheme, unlawfully put into effect by Sweden in breach of Article 88(3) of the Treaty. Such aid is incompatible with the common market to the extent that beneficiaries are not required to pay the minimum rates set by Council Directive 2003/96/EC. Since no other ground for compatibility applies, this aid must be declared incompatible with the common market.
Article 2 
Sweden shall abolish the aid scheme referred to in Article 1 in so far as it is continuing to produce effects.
Article 3 

1. Sweden shall take all necessary measures to recover from the beneficiary the aid referred to in Article 1.
2. Sweden shall cancel all payment of outstanding aid with effect of the date of the present decision.
3. Recovery shall be effected without delay and in accordance with the procedures under national law, provided these allow the immediate and effective implementation of this Decision.
4. The sums to be recovered shall bear interest throughout the period running from the date on which they were put at the disposal of the beneficiaries until their actual recovery.
5. The interest shall be calculated in conformity with the provisions laid down in Commission Regulation (EC) No 794/2004.
Article 4 
Sweden shall inform the Commission, within two months following notification of this Decision, of the measures planned and already taken to comply with it. It shall provide this information using the questionnaire attached in Annex 1 of this Decision.
Article 5 
This decision is addressed to the Kingdom of Sweden.
Done at Brussels, 30 June 2004.
For the Commission
Mario MONTI
Member of the Commission
ANNEX
1.  1.1. 

— the principal,
— the interest.
 1.2. What is the total amount of unlawful aid granted under this scheme that is to be recovered (gross aid equivalent, prices of …)?
 1.3. What is the total number of beneficiaries from which unlawful aid granted under this scheme is to be recovered?

2.  2.1. Please describe in detail what measures are planned and what measures have already been taken to effect an immediate and effective recovery of the aid. Please also indicate where relevant the legal basis for the measures taken/planned.
 2.2. By what date will the recovery of the aid be completed?

3. 
Please provide details for each beneficiary from whom unlawful aid granted under the scheme is to be recovered in the table overleaf.


Identity of the beneficiary Amount of unlawful aid grantedCurrency: Amounts reimbursedCurrency:
  
  
  
  
  
  
  
  
  
  


