
Article 1 
The exemptions from excise duty granted by France, Ireland and Italy in respect of heavy fuel oils used in the production of alumina as from 1 January 2004 constitute State aid within the meaning of Article 87(1) of the Treaty.
Article 2 
The aid referred to in Article 1 is compatible with the common market insofar as the beneficiaries pay at least a rate of 20 % of the excise tax which would otherwise have been payable or the minimum level of taxation as determined by Directive 2003/96 (EUR 15,0 per 1 000 Kg), whichever is the lowest, subject to the condition that the aid is limited to a maximum duration of 10 years.
Article 3 
The aid referred to in Article 1 is incompatible with the common market insofar as the beneficiaries do not pay at least a rate of 20 % of the excise tax otherwise payable or the Community minimum (EUR 15,0 per 1 000 Kg), whichever is the lowest.
Article 4 

1. France, Ireland and Italy shall take all necessary measures to recover from the beneficiaries the aid referred to in Article 3 and unlawfully made available to the beneficiaries.
2. Recovery shall be effected without delay and in accordance with the procedures of national law provided that they allow the immediate and effective execution of the decision.
3. The sums to be recovered shall include interest from the date on which it was at the disposal of the beneficiaries until the date of its recovery. The interest shall be calculated in compound basis in conformity with the provisions laid down in Chapter V of Commission Regulation (EC) No 794/2004.
4. France, Ireland and Italy shall cancel all payment of outstanding aid referred to in Article 3 with effect from the date of notification of this decision.
5. France, Ireland and Italy shall ensure that this decision is implemented within four months of the date of its notification.
Article 5 
France, Ireland and Italy shall suspend the payment of the aid referred to in Article 2, to beneficiaries who have not yet repaid the aid held to be incompatible with the common market by Decision 2006/323/EC and the aid referred to in Article 3 of this decision in so far as it was unlawfully made available to the beneficiaries, with interest.
Article 6 

1. France, Ireland and Italy shall keep the Commission informed of the progress of the national proceedings to implement this Decision until these proceedings have been completed.
2. Within two months of notification of this Decision, France, Ireland and Italy shall inform the Commission of the total amount to be recovered from the beneficiaries, indicating both principal amount and interest using the table in the Annex and submit a detailed description of the measures already taken and planned to comply with this Decision. Within the same time limit, they shall send to the Commission all the documents demonstrating that the beneficiaries have been ordered to repay the aid.
3. Within two months of notification of this Decision, France, Ireland and Italy shall submit evidence to the Commission showing that they have complied with Article 6.
4. After the expiry of the periods referred to in paragraphs 2 and 3, France, Ireland and Italy shall submit, on simple request by the Commission a report on the measures already taken and planned to comply with this Decision. The report shall also provide detailed information on the amounts of aid and recovery interest already recovered from the beneficiaries.
Article 7 
This Decision is addressed to the French Republic, Ireland and the Italian Republic.
Done at Brussels, 7 February 2007.
For the Commission
Neelie KROES
Member of the Commission
ANNEX
Identity of the beneficiary Total amount of aid received under the scheme Total amount of aid to be recovered(Principal) Total amount already reimbursed
   Principle Recovery interest
    
    
    
    
    
    
    
