25.6.2005 Official Journal of the European Union L 165/21 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) (2005/468EC) THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, and in particular the first subparagraph of Article 88(2) thereof, Having regard to the Agreement on the European Economic Area, and in particular Article 62(1)(a) thereof, Having called on interested parties to submit their comments pursuant to the provision of the first subparagraph of Article 88(2) cited above (1), and having regard to their comments, Whereas: I. PROCEDURE By letter dated 11 June 2003, the Commission informed Sweden of its decision to initiate the procedure laid down in Article 88(2) of the EC Treaty with respect to the exemption from the energy tax on electricity in favour of the manufacturing industry. By letter of 9 July 2003, registered by the Commission on the same day (A/34842), Sweden commented on the opening of the procedure. The Commission’s decision to initiate the procedure was published in the Official Journal of the European Union on 9 August 2003 (?). The Commission invited interested parties to submit their comments on the aid. The Commission received comments from the Confed- eration of Swedish Enterprises (Svenskt ndringsliv) on 29 September 2003. () O] C 189, 9.8.2003, p. 6. () See footnote 1. ©) The comments from the Confederation of Swedish Enter- prises were received in due time (*) and were forwarded by the Commission to the Swedish Government, which was given the opportunity to react. Sweden made no comments on the submission. II. DETAILED DESCRIPTION OF THE AID MEASURE The Act on Tax on Energy (Lagen om skatt pd energi) was introduced in Sweden in 1957. Under the act, energy tax is levied on fossil fuels and electricity. The tax has positive environmental steering effects in terms of energy saving and energy efficiency. The tax on electricity is due in full by households, companies in the service sector and also by manufac- turing companies as regards electricity used for heating other than in production processes. According to Chapter 11, Article 3, of the Act on Tax on Energy, electricity used in industrial activities in the manufacturing process (NACE Rev. 1, sections C and D) is fully exempted from the energy tax (). The exemption was introduced in its present form on 1 January 1993, ie. before Sweden’s accession to the EEA and the EU. It has remained unchanged since then. The tax rate on electric power has, for the period under examination, been set to between SEK 0,198 and SEK 0,241 per kWh. () In line with Regulation (EEC, Euratom) No 1182/71 of the Council of 3 June 1971 determining the rules applicable to periods, dates and time-limits (O] L 124, 8.6.1971, p. 1), and in particular its Article 3, the deadline for comments ended on 10 September 2003. By letter of 15 August 2003, the Confederation of Swedish Enterprises asked for an extension of the deadline until 30 September 2003, which was accepted by the Commission by letter dated 9 September 2003. The exemption is also applicable for electricity used in greenhouses. That part of the exemption will be subject to a separate Commission decision.