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Joined Cases C-915/19 to C-917/19: Judgment of the Court (Fifth Chamber) of 28 October 2021 (requests for a preliminary ruling from the Consiglio di Stato — Italy) — Eco Fox Srl (C-915/19), Alpha Trading SpA unipersonale (C-916/19), Novaol Srl (C-917/19) v Fallimento Mythen SpA (C-915/19), Ministero dell’Economia e delle Finanze, Ministero dell’Ambiente e della Tutela del Territorio e del Mare, Ministero delle Politiche agricole, alimentari a forestali, Minsitero dello Svilluppo economico (C-915/19 to C-917/19), Agenzia delle Dogane e dei Monopoli (C-915/19) (Reference for a preliminary ruling — State aid — Biodiesel market — Aid scheme establishing biodiesel quotas exempt from excise duty — Amendment of the authorised aid scheme — Amendment of the quota allocation criteria — Obligation of prior notification to the European Commission — Regulation (EC) No 659/1999 — Article 1(c) — Concept of ‘new aid’ — Regulation (EC) No 794/2004 — Article 4(1) — Concept of ‘alterations to existing aid’)
ECLI:EU:UNKNOWN:62019CA0915
62019CA0915
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3.1.2022
Official Journal of the European Union
C 2/5
(Joined Cases C-915/19 to C-917/19) (*)
(Reference for a preliminary ruling - State aid - Biodiesel market - Aid scheme establishing biodiesel quotas exempt from excise duty - Amendment of the authorised aid scheme - Amendment of the quota allocation criteria - Obligation of prior notification to the European Commission - Regulation (EC) No 659/1999 - Article 1(c) - Concept of ‘new aid’ - Regulation (EC) No 794/2004 - Article 4(1) - Concept of ‘alterations to existing aid’)
(2022/C 2/06)
Language of the case: Italian
Referring court
Parties to the main proceedings
Applicants: Eco Fox Srl (C-915/19), Alpha Trading SpA unipersonale (C-916/19), Novaol Srl (C-917/19)
Defendants: Fallimento Mythen SpA (C-915/19), Ministero dell’Economia e delle Finanze, Ministero dell’Ambiente e della Tutela del Territorio e del Mare, Ministero delle Politiche agricole, alimentari e forestali, Ministero dello Sviluppo economico (C-915/19 to C-917/19), Agenzia delle Dogane e dei Monopoli (C-915/19)
Interveners: Oil B. Srl unipersonale, Novaol Srl (C-915/19), Fallimento Mythen SpA, Ital Bi-Oil Srl, Cereal Docks SpA, Agenzia delle Dogane e dei Monopoli (C-916/19 and C-917/19)
Operative part of the judgment
Articles 107 and 108 TFEU and the provisions of Council Regulation (EC) No 659/1999 of 22 March 1999 laying down detailed rules for the application of Article 108 [TFEU], as amended by Council Regulation (EU) No 734/2013 of 22 July 2013, and of Commission Regulation (EC) No 794/2004 of 21 April 2004 implementing Regulation (EC) No 659/1999 must be interpreted as meaning that an amendment to a preferential tax scheme for biodiesel authorised by the European Commission is not to be regarded as new aid subject to the notification requirement under Article 108(3) TFEU where that amendment consists of a change, with retroactive effect, to the criteria for allocation of biodiesel quotas benefiting from a preferential rate of excise duty under that scheme, in so far as that amendment does not affect the constituent elements of the aid scheme concerned, as assessed by the Commission for the purposes of its evaluation of the compatibility of the previous versions of that scheme with the internal market.
(*)
Language of the case: Italian
ECLI:EU:C:2022:140