22.7.2005 Official Journal of the European Union L 190/13 COMMISSION DECISION of 9 March 2004 on an aid scheme implemented by Austria for a refund from the energy taxes on natural gas and electricity in 2002 and 2003 (notified under document number C(2004) 325) (Only the German version is authentic) (Text with EEA relevance) (2005/565/EC) THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, and in particular 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 provisions cited above (!) and having regard to their comments, Whereas: I. PROCEDURE (1)  On 8 October 2002, Law No 158/2002 was published in the Austrian Official Journal. Its Article 6 modifies the Energy Tax Rebate Act 1996. (2) By letter dated 30 April 2003, the Commission informed Austria that it had decided to initiate the procedure laid down in Article 88(2) of the EC Treaty in respect of the aid involved in the abovementioned legislation. (3)  On 20 August 2003, Law No 71/2003 was published in the Austrian Official Journal. Its Article 54 point 6 extends the duration of the Energy Tax Rebate Act 1996 in the form of Law 158/2002 until 31 December 2003. (4)  The Commission decision to initiate the procedure was published in the Official Journal of the European Union (2). The Commission invited interested parties to submit their comments on the aid. () O] C 164, 15.7.2003, p. 2. () See footnote 1. (5) By letter dated 4 July 2003, registered as received by the Commission on the same day (A[34759), Austria commented on the initiation of the procedure. (6)  The Commission received comments from the Austrian Industry Association (Vereinigung der oOsterreichischen Industrie) on 12 August 2003, from Stahl- und Walzwerk Marienhiitte GmbH on 18 August 2003 and from Jungbunzlauer GmbH on 14 August 2003. Comments from the Austrian Chamber of Labour (Bundesarbeitskammer) were withdrawn by letter dated 21 November 2003. (7)  All comments were received in time (?). The Commission forwarded them to Austria, which made no comments on these submissions. (8) By letter dated 5 December 2003, registered as received by the Commission on 8 December 2003 (A[38575), Austria submitted further information on the implemen- tation of the energy tax rebate for the years 2002 and 2003. II. DETAILED DESCRIPTION OF THE AID (9)  Pursuant to the Electricity Tax Act (Elektrizititsabgabe- gesetz) and the Natural Gas Tax Act (Erdgasabgabe- gesetz), both introduced on 1 June 1996, the tax on electricity and natural gas is payable on the supply of electric power and natural gas, except where supplied to electricity or natural gas undertakings or to other dealers for onward supply, on the consumption of electric power and natural gas by electricity or natural gas undertakings, and on the consumption of electric power or natural gas self-generated in or imported into the tax district. () In accordance 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 Atrticle 3 thereof, the period for submission of comments ended on 18 August 2003.