
Article 1 
The State aid scheme applied or intended to be applied by Germany to agricultural and forestry undertakings for heating greenhouses or covered areas for crop production under the Law amending the Mineral Oil Tax Law, the Law on the further development of the ecological tax reform and the Guidelines Implementation Law is incompatible with the common market with respect to the part of the reduction of the tax, which goes beyond the original rate of EUR 40,90/1 000 l for heating fuel, of EUR 1,87/MWh for natural gas, and of EUR 25,56/1 000 kg for liquid fuel.
Article 2 
The State aid scheme applied or intended to be applied by Germany to agricultural and forestry undertakings for heating greenhouses or covered areas for crop production under the Law amending the Mineral Oil Tax Law, the Law on the further development of the ecological tax reform and the Guidelines Implementation Law is compatible with the common market in all other respects.
Article 3 
Germany shall withdraw the part of the scheme referred to in Article 1.
Article 4 

1. Germany shall take all necessary measures to recover from the beneficiaries the aid referred to in Article 1.
2. The aid to be recovered shall include interest from the date on which the aid became available to the beneficiaries until the date on which it is actually recovered.Interest shall be calculated in accordance with Chapter V of Commission Regulation (EC) No 794/2004.
3. Germany shall cancel all payment of outstanding aid referred to in Article 1 with effect from the date of the present decision.
4. Recovery shall be effected without delay and in accordance with the procedures of national law, provided these allow the immediate and effective execution of this Decision.
5. Germany shall ensure that this Decision is implemented within four months of the date of its notification.
Article 5 

1. Germany shall keep the Commission informed of the progress of the national proceedings to implement this Decision until those proceedings have been completed.
2. Within two months from notification of this Decision, Germany shall submit the following information:
(a) the list of beneficiaries that have received aid under the scheme referred to in Article 1 and the total amount of aid received by each of them under the scheme;
(b) the total amount (principal and recovery interest) to be recovered from each beneficiary;
(c) a detailed description of the measures already taken and planned to comply with this Decision;
(d) documents demonstrating that the beneficiaries have been ordered to repay the aid.
3. Within two months following notification of this Decision, Germany shall at the request of the Commission submit a report detailing the measures taken or planned to comply with this Decision. That report shall also provide detailed information on the amounts of aid and recovery interest already repaid by each beneficiary.
Article 6 
This Decision is addressed to the Federal Republic of Germany.
Done at Brussels, 11 March 2008.
For the Commission
Mariann FISCHER BOEL
Member of the Commission
ANNEX I

Heating oil
Year Standard rate of taxation Reduction pursuant to s. 25(3a) first sentence, No 1,2 in conjunction with s. 25(4) of the Mineral Oil Tax Lawsince 1 August 2006: s. 54(2)(1) in conjunction with s. 54(3) of the Energy Taxation Law Reduction pursuant to s. 25(3a) first sentence, No 1,4 of the Mineral Oil Tax Lawsince 1 August 2006: s. 58(2)(1) of the Energy Taxation LawC 39/2005 Net taxation EU minimum tax
 in EUR/1 000 l
until 31.3.1999 40,9    
as of 1.4.1999 61,35    
2000 61,35    
2001 61,35 16,36 40,9 4,09 18,0
2002 61,35 16,36 40,9 4,09 18,0
2003 61,35 8,18 40,9 12,27 18,0
2004 61,35 8,18 40,9 12,27 21,0
2005 61,35 8,18 40,9 12,27 21,0
2006 61,35 8,18 40,9 12,27 21,0






Natural gas
Year Standard rate of taxation Reduction pursuant to s. 25(3a) first sentence, No 3,2 in conjunction with s. 25(4) of the Mineral Oil Tax Lawsince 1 August 2006: s. 54(2)(2) in conjunction with s. 54(3) of the Energy Taxation Law Reduction pursuant to s. 25(3a) first sentence, No 3,4 of the Mineral Oil Tax Lawsince 1 August 2006: s. 58(2)(2) of the Energy Taxation LawC 39/2005 Net taxation EU minimum tax
 in EUR/MWh
until 31.3.1999 1,87    
as of 1.4.1999 3,476    
2000 3,476    
2001 3,476 1,308 1,84 0,328 not harmonised
2002 3,476 1,308 1,84 0,328 not harmonised
2003 5,5 1,464 3,0 1,036 not harmonised
2004 5,5 1,464 3,0 1,036 0,54
2005 5,5 1,464 3,0 1,036 0,54
2006 5,5 1,464 3,0 1,036 0,54







Liquid gas
Year Standard rate of taxation Reduction pursuant to s. 25(3a) first sentence, No 4,2 in conjunction with s. 25(4) of the Mineral Oil Tax Lawsince 1 August 2006: s. 54(2)(3) in conjunction with s. 54(3) of the Energy Taxation Law Reduction pursuant to s. 25(3a) first sentence, No 4,4 of the Mineral Oil Tax Lawsince 1 August 2006: s. 58(2)(3) of the Energy Taxation LawC 39/2005 Net taxation EU minimum tax
 in EUR/1 000 kg
until 31.3.1999 25,56    
as of 1.4.1999 38,34    
2000 38,34    
2001 38,34 10,22 25,56 2,56 0,0
2002 38,34 10,22 25,56 2,56 0,0
2003 60,6 14,02 38,9 7,68 0,0
2004 60,6 14,02 38,9 7,68 0,0
2005 60,6 14,02 38,9 7,68 0,0
2006 60,6 14,02 38,9 7,68 0,0






ANNEX II
Identity of the beneficiary Total amount of aid received under the scheme Total amount of aid to be recovered(principal) Total amount of aid already recovered
Principal Recovery interest
    
    
    
    
    
    
    
