
Article 1 
The State aid for the support of electricity production from renewable energy sources and from mine gas, including its financing mechanism, granted on the basis of the Erneuerbare-Energien-Gesetz 2012 (EEG-Act 2012), unlawfully put into effect by Germany in breach of Article 108(3) of the Treaty, is compatible with the internal market subject to the implementation of the commitment set out in Annex I by Germany.
Article 2 
The Commission accepts the adjustment plan submitted by Germany in respect of the years 2013 and 2014, as set out in Annex II.
Article 3 

1. The State aid consisting of reductions in the surcharge for the funding of support for electricity from renewable sources (EEG-surcharge) in the years 2013 and 2014 for energy-intensive users (Besondere Ausgleichsregelung, BesAR), unlawfully put into effect by Germany in breach of Article 108(3) of the Treaty, is compatible with the internal market if it falls into one of the four categories set out in this paragraph.Where the State aid was granted to an undertaking which belongs to a sector listed in Annex 3 to the Guidelines on State aid for environmental protection and energy 2014-20 (2014 Guidelines), it is compatible with the internal market if the undertaking paid at least 15 % of the additional costs faced by electricity suppliers due to obligations to buy renewable energy which are subsequently passed on to their customers. If the undertaking paid less than 15 % of those additional costs, the State aid is nevertheless compatible if the undertaking paid an amount that corresponds to at least 4 % of its gross value added or, for undertakings having an electro-intensity of at least 20 %, at least 0,5 % of gross value added.Where the State aid was granted to an undertaking which does not belong to a sector listed in Annex 3 to the 2014 Guidelines but had an electro-intensity of at least 20 % in 2012 and belonged, in that year, to a sector with a trade intensity of at least 4 % at Union level, it is compatible with the internal market if the undertaking paid at least 15 % of the additional costs faced by electricity suppliers due to obligations to buy renewable energy which were subsequently passed on to electricity consumers. If the undertaking paid less than 15 % of those additional costs, the State aid is nevertheless compatible if the undertaking paid an amount that corresponds to at least 4 % of its gross value added or, for undertakings having an electro-intensity of at least 20 %, at least 0,5 % of gross value added.Where the State aid was granted to an undertaking eligible for compatible State aid on the basis of the second or third subparagraph, but the amount of the EEG-surcharge paid by that undertaking did not reach the level required by those subparagraphs, the following parts of the aid are compatible:
(a) for 2013, the part of the aid which exceeds 125 % of the surcharge that the undertaking actually paid in 2013;
(b) for 2014, the part of the aid which exceeds 150 % of the surcharge that the undertaking actually paid in 2013.Where the State aid was granted to an undertaking not eligible for compatible State aid on the basis of the second or third subparagraph, and where the undertaking paid less than 20 % of the additional costs of the surcharge without reduction, the following parts of the aid are compatible:
(a) for 2013, the part of the aid which exceeds 125 % of the surcharge that the undertaking actually paid in 2013;
(b) for 2014, the part of the aid which exceeds 150 % of the surcharge that the undertaking actually paid in 2013.
2. Any aid that is not covered by paragraph 1 is incompatible with the internal market.
Article 4 
Individual aid granted on the basis of the aid schemes referred to in Articles 1 and 3 does not constitute aid if, at the time it was granted, it fulfilled the conditions laid down by the regulation adopted pursuant to Article 2 of Council Regulation (EC) No 994/98 which was applicable at the time the aid was granted.
Article 5 
Individual aid granted on the basis of the aid schemes referred to in Articles 1 and 3 which, at the time it was granted, fulfilled the conditions laid down by the regulation adopted pursuant to Article 1 of Regulation (EC) No 994/98, or by any approved aid scheme, is compatible with the internal market, up to maximum aid intensities applicable to that type of aid.
Article 6 

1. Germany shall recover the incompatible aid referred to in Article 3(2) from the beneficiaries according to the method described in Annex III.
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 Commission Regulation (EC) No 794/2004.
4. Germany shall cancel all outstanding payments of aid under the scheme referred to in Article 3(2) with effect from the date of adoption of this Decision.
Article 7 

1. Recovery of the incompatible aid referred to in Article 3(2) shall be immediate and effective.
2. Germany shall ensure that this Decision is implemented within four months following the date of notification of this Decision by recovering the incompatible aid granted.
3. Where Germany recovers only the preliminary recovery amounts set out in paragraph 4 of Annex III, Germany shall ensure that the correction mechanism described in paragraph 4 of Annex III is implemented within one year following the date of notification of this Decision.
Article 8 

1. Within two months following notification of this Decision, Germany shall submit the following information:
(a) the list of beneficiaries that have received aid referred to in Article 3(1) and (2) and the total amount of aid received by each of them under the scheme;
(b) the total preliminary recovery amount (principal and recovery interests) to be recovered from each beneficiary;
(c) a detailed description of the measures already taken and planned to comply with this Decision, including the commitment set out in Annex I;
(d) documents demonstrating that the beneficiaries have been ordered to repay the aid and that the commitment set out in Annex I is complied with.
2. Germany 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 3(2) has been completed and the commitment set out in Annex I is fully implemented. It shall immediately submit, on simple request by the Commission, information on the measures already taken and planned to comply with this Decision. It shall also provide detailed information concerning the amounts of aid and recovery interest already recovered from the beneficiaries.
Article 9 
Germany has committed to reinvest EUR 50 million in interconnectors and in European energy projects. Germany shall keep the Commission informed of the implementation of this commitment.
Article 10 
This Decision is addressed to the Federal Republic of Germany.
Done at Brussels, 25 November 2014.
For the Commission
Margrethe VESTAGER
Member of the Commission
ANNEX I

'
For the EEG 2012, a global solution could be conceived for both the Grünstromprivileg and the Article 30/110 issue. The solution would consist of the reinvestment into interconnectors or similar European energy projects of the estimated amount of the alleged discrimination. The reinvestment could be made in parallel to the progress of the relevant project. On the basis of the figures communicated by Germany, the reinvestment should amount to EUR 50 million for the period January 2012-July 2014. Again, Germany offers this commitment by safeguarding its legal position (no discrimination).
'

ANNEX II
'Die Rückforderung bezogen auf ein Unternehmen ergibt sich aus der Differenz der entsprechenden EEG-Kosten nach Umwelt- und Energiebeihilfeleitlinien (EEAG) und der nach EEG 2012 bemessenen EEGKosten. Dabei begrenzt der Anpassungsplan die nach EEAG zu leistende Zahlung auf max. 125 % (für 2013) bzw. max. 150 % (für 2014) der nach EEG 2012 für 2013 geleisteten EEG-Zahlung (vgl. folgende schematische Darstellung). Negative Rückforderungsbeträge werden nicht berücksichtigt.
Rückforderung2013 = Z(Anpassplan)2013 – Z(EEG2012)2013

Mit: Z(Anpassplan)2013 = Minimum von Z(EEAG) und 125 % × Z(EEG2012)2013

Rückforderung2013Rückforderung für das Jahr 2013Z(Anpassplan)2013Zahlung gemäß Anpassungsplan für 2013Z(EEAG)2013Zahlung gemäß EEAG für 2013Z(EEG2012)2013Für 2013 nach EEG2012 tatsächlich geleistete EEG-Zahlung
Aufgrund der Dringlichkeit einerseits und zur Begrenzung des ohnehin als sehr hoch einzuschätzenden administrativen Aufwandes andererseits ist es nötig, für die Berechnung der unternehmensbezogenen Rückforderungsbeträge ausschließlich auf dem BAFA schon vorliegende Zahlen zurückzugreifen. Daher werden die spezifischen Unternehmensdaten (Bruttowertschöpfung zu Marktpreisen, Strombezugsmenge, Stromkosten) der Anträge für 2013 bzw. 2014 verwendet (“Bescheiddaten”), die sich auf das entsprechende Nachweisjahr beziehen (maßgebendes Geschäftsjahr des Unternehmens in 2011 (Voraussetzungsjahr) für Begrenzung in 2013 (Begrenzungsjahr); maßgebendes Geschäftsjahr des Unternehmens in 2012 für Begrenzung in 2014). Demzufolge wird für die Berechnung u. a. jeweils die spezifische Bruttowertschöpfung zu Marktpreisen verwendet, da die Daten für die Bruttowertschöpfung zu Faktorkosten nicht vorliegen. Weiterhin erfordert diese Vorgehensweise, dass der gesamte Berechnungsvergleich auf der angemeldeten Strombezugsmenge im Voraussetzungsjahr beruht, die von der in dem betreffenden Begrenzungsjahr tatsächlich verbrauchten Strommenge abweicht.

 Bescheid für 2013 Bescheid für 2014
Bruttowertschöpfung (zu Marktpreisen) 2011 2012
Strommenge 2011 2012
Stromkosten 2011 2012
'

'Recovery [the recoverable amount] in respect of a given undertaking results from the difference of the relevant EEG costs as determined on the basis of the Guidelines on State aid for environmental protection and energy 2014-20 (“2014 Guidelines”) and of the EEG costs as determined on the basis of the EEG-Act 2012. In that respect, the adjustment plan limits the payment to be made on the basis of the 2014 Guidelines to a maximum of 125 % (for the year 2013) and to a maximum of 150 % (for the year 2014) of the payment made in respect of the year 2013 according to the EEG-Act 2012 (see diagram). Negative recovery amounts are not taken into account.
Recovery2013 = P(Adjustment plan)2013 – P(EEG2012)2013

P(Adjustment plan)2013 = Minimum of P(EEAG) and 125 % × P(EEG2012)2013

Recovery2013Recovery in respect of the year 2013P(Adjustment plan)2013Payment due according to the adjustment plan for 2013P(EEAG)2013Payment due according to the 2014 Guidelines for 2013P(EEG2012)2013Actual payment made on the basis of the EEG-Act 2012 for 2013
In view of the urgency, and in order to limit the administrative effort, which is estimated to be very high, it is necessary to calculate the undertakings' recovery amounts solely on the basis of the data which is already available to the BAFA. Hence, use will be made of the company-specific data (on gross value added at market prices, electricity consumption and electricity costs) which was submitted in the undertakings' applications for 2013 and 2014, but which corresponds to the year for which evidence had to be submitted (that is to say, the business year of 2011 for a reduction granted in 2013, and the business year of 2012 for a reduction granted in 2014). Accordingly, the calculation is based on the gross value added at market prices, as the data concerning the gross value added at factor costs is not available. Moreover, the compared calculation must be based on the electricity consumption data which was submitted in the applications and which corresponds to the year for which evidence had to be submitted. That electricity consumption data is different from the data on the electricity that was actually consumed in the year for which the reduction is granted.

 BAFA decision for 2013 BAFA decision for 2014
Gross value added at market prices 2011 2012
Electricity consumed 2011 2012
Electricity costs 2011 2012
'

ANNEX III
1. Recovery shall only cover the reductions from the EEG-surcharge granted in respect of the years 2013 and 2014 (‘the years concerned’).

2. The recoverable amount shall be equivalent, for each of the years concerned, to the difference between the compatible amount for that year, as determined in accordance with paragraphs 5 to 8, and the amount of EEG-surcharge that was actually paid by the beneficiary in the year concerned, as determined in accordance with paragraphs 3 and 4.
 3. The amount of EEG-surcharge that was actually paid by the beneficiary in the year concerned shall be obtained by applying the reduced surcharge for that year to the beneficiary's electricity consumption in that same year.
 4. By way of derogation of paragraph 3, Germany may, as a first step, use the electricity consumption that was submitted in the beneficiary's application for the year concerned to calculate a preliminary recovery amount. In that case, the preliminary recovery amount shall be recovered without delay, and Germany shall, as a second step, determine the final recovery amount on the basis of the actual consumption data and take the necessary steps to ensure recovery or repayment on the basis of that final amount (‘correction mechanism’).
 5. If the beneficiary belongs to a sector listed in Annex 3 to the 2014 Guidelines (point 185 of the 2014 Guidelines), or if the beneficiary has an electro-intensity of at least 20 % and belongs to a sector with a trade intensity of at least 4 % at Union level, even if it does not belong to a sector listed in Annex 3 to the 2014 Guidelines (point 186 of the 2014 Guidelines), the beneficiary is eligible for aid in the form of reductions in the funding of support for electricity from renewable sources. For the application of point 186 of the 2014 Guidelines, the data submitted in the application made in respect of the year concerned may be used.
 6. If the beneficiary is eligible on the basis of paragraph 5, the compatible amount is equivalent to 15 % of the EEG-surcharge without reduction (point 188 of the 2014 Guidelines). However, the compatible amount may be limited at undertaking level to 4 % of the gross value added of the undertaking concerned. Moreover, for undertakings having an electro-intensity of at least 20 %, the compatible amount may be limited to 0,5 % of the gross value added of the undertaking concerned (point 189 of the 2014 Guidelines). For the application of point 189 of the 2014 Guidelines, the data submitted in the application made in respect of the year concerned may be used.
 7. If the beneficiary is not eligible on the basis of paragraph 5, the compatible amount is equivalent to 20 % the EEG-surcharge without reduction (point 197 of the 2014 Guidelines).
 8. 

((a)) for 2013, the compatible amount shall not exceed 125 % of the amount of EEG-surcharge that was actually paid by the beneficiary in the year 2013 (that is to say, the same year);
((b)) for 2014, the compatible amount shall not exceed 150 % of the amount of EEG-surcharge that was actually paid by the beneficiary in the year 2013 (that is to say, the previous year).
