# Commission Decision of 30 June 2004 on the aid scheme implemented by Sweden for an exemption from the tax on energy from 1 January 2002 to 30 June 2004 (notified under document number C(2004) 2210) (Only the Swedish text is authentic) (Text with EEA relevance) (2005/468/EC), Article 1

Extent: E+W+S+N.I.

The tax exemption granted by Sweden since 1 January 2002 under the Act on Tax on Energy (1994:1776) is a State aid scheme, unlawfully put into effect by Sweden in breach of Article 88(3) of the Treaty. Such aid is incompatible with the common market to the extent that beneficiaries are not required to pay the minimum rates set by Council Directive 2003/96/EC. Since no other ground for compatibility applies, this aid must be declared incompatible with the common market.

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Source: https://www.legislation.gov.uk/eudn/2005/468/article/1 (the official version)
Page: https://openlegislation.uk/eu-decision-2005-468/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.