
Article 1 
The tax rebate granted by Austria for the year 2002 under the Energy Tax Rebate Act 1996 as amended by Law 158/2002 and extended without modification until 31 December 2003 is an unlawful State aid scheme incompatible with the common market.
Article 2 
Austria shall abolish the scheme referred to in Article 1 in so far as it continues to produce effects.
Article 3 
Austria shall take all necessary measures to modify the measure retroactively as promised by the Austrian authorities in their letter of 5 December 2003.
Article 4 
Austria shall inform the Commission, within two months following notification of this Decision, of the measures taken to comply with it.
Article 5 
This Decision is addressed to the Republic of Austria.
Done at Brussels, 9 March 2004.
For the Commission
Mario MONTI
Member of the Commission