Excise duty relief for specially marked diesel fuel in the agricultural sector (amendment)

Commission européenne, B-1049 Bruxelles / Europese Commissie, B-1049 Brussel - Belgium. Telephone: (32-2) 299 11 11.

EUROPEAN COMMISSION DG Competition Market and cases I – Energy and Environment

State aid II

Brussels, 04/07/2025 COMP B.3/MBL/HA*comp(2025)7126016

Permanent Representation of

Estonia to the EU

Rue Guimard 11/13

1040 Brussels

Subject: Monitoring of block-exempted aid measures

SA.103299 (2025/MX) – Erimärgistatud diislikütuse aktsiisisoodustus

põllumajandussektoris (muutmine)

Dear Madam, dear Sir,

Pursuant to Article 108(1) TFEU1 "The Commission shall, in cooperation with Member

States, keep under constant review all systems of aid existing in those States".

Consequently, DG Competition carries out an ex post monitoring of a sample of aid

measures implemented by Member States.

The above-mentioned aid scheme “Erimärgistatud diislikütuse aktsiisisoodustus

põllumajandussektoris (muutmine)” has been chosen for monitoring. The monitoring of

this aid scheme covers the years that the scheme was applicable during the period 2022-

2023 ("reference period"). It is registered as SA.103299.MX.

DG Competition will examine whether the selected aid scheme respected the provisions

of the General Block Exemption Regulation (GBER)2 applicable during the reference

period.

According to the GBER3, in order to enable the Commission to monitor the aid scheme

exempted from notification, Member States shall maintain detailed records with the

information and supporting documentation necessary to establish that all the conditions

laid down in the GBER are fulfilled, and provide such records to the Commission upon

its request.

1 Treaty on the Functioning of the European Union. 2 Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid

compatible with the internal market in application of Articles 107 and 108 of the Treaty, OJ L 187,

26.6.2014, p. 1, as amended. 3 Article 12 of Regulation 651/2014.

2

Article 21(1) of Council Regulation (EC) No 2015/1589 (Procedural Regulation)4

stipulates that Member States shall provide to the Commission all necessary information

for the review of existing aid schemes.

1. Legal basis

Your authorities are requested to provide the following information concerning the legal

basis of the selected State aid scheme:

(1) To confirm that the legal basis published on the website referred to in the

summary information sheet (https://www.riigiteataja.ee/akt/122052022002) is the

legal basis of the scheme as it applied during the reference period. If this is not

the case, your authorities are requested to provide the applicable legal basis. Your

authorities are also requested to provide a copy of the secondary law provisions

implementing the scheme;

(2) To complete the annexed table, indicating where in the text of the legal basis the

relevant conditions and provisions of the aid measure can be found; and

(3) To indicate whether the scheme is still being applied or whether and when it

expired or was replaced by a successor scheme; in such instance, please indicate

the reference number of the successor scheme and provide the text of the legal

basis.

2. Implementation of the scheme

Furthermore, we have chosen the following 5 beneficiaries in order to verify the

compliance of the individual aids awarded to them under the above-mentioned aid

scheme with the conditions set out in the GBER:

1. OSAÜHING ESTONIA (national ID: 10038386)

2. TIIGIKALDA OÜ (national ID: 11489116)

3. JAAGUMÄE OÜ (national ID: 14191794)

4. VAO AGRO OSAÜHING (national ID: 10020498)

5. MUUGA PM OSAÜHING (national ID: 10160744)

Regarding these individual aid awards, your authorities are requested to demonstrate how

all the applicable conditions of the GBER have been complied with. Please complete the

annexed table for each of the beneficiaries and indicate where the relevant information

can be found in the supporting evidence (e.g. document title, page number, paragraph

number, title of heading, etc.).

You are also requested to submit the complete supporting documentation demonstrating

compliance, including as appropriate:

(1) Description of the project;

4 OJ L 248, 24.9.2015, p. 9.

3

(2) A copy of the application form filled in by the beneficiary and the documentation

requested by your authorities in order to evaluate the application;

(3) The legal document or contract under which the aid has been granted;

(4) Other information and documentation demonstrating the eligible costs, intensity

of the aid, incentive effect and compliance with other conditions of the GBER and

the correct implementation of the aid measure (e.g. documents exchanged

between your administration and the beneficiary);

(5) Detailed explanation on how, in practice, your authorities ensured compliance

with the following rules: exclusion of companies in difficulty from granting aid,

Deggendorf i.e. no aid to a beneficiary subject of a pending recovery procedure

based on a Commission decision, cumulation rules, incentive effect.

***

We would also recall that in case of non-compliance with the provisions of the GBER,

your authorities have the duty to recover any unlawful aid granted in line with the case

law of EU courts5.

Please provide us the contact details of the person(s) in case of questions with respect to

the reply to this request for information, including the e-mail address(es) and the phone

number(s).

The above mentioned information should reach the Commission within 20 working

days of the date of this letter.

In order to facilitate the correspondence in relation to this monitoring case, we propose to

use English as the working language. Should Estonia agree to this, we kindly invite you

to complete the attached language waiver template and return a signed copy of it as soon

as possible.

In any correspondence, please mention the reference to this monitoring case, as provided

above in the subject SA. 103299.MX.

The officials in charge in DG Competition are Hannes Ackert,

[email protected], +32 229-83396, and Magdalena Brenning Louko,

[email protected], +32 229-84051.

Yours sincerely,

Peer Ritter

Head of Unit

5 Judgment of the Court of 5 March 2019, C-349/17, Eesti Pagar AS v. Ettevotluse Arendamise

Sihtasutus, ECLI:EU:C:2019:172; Judgment of the Court of 7 April 2022, joined cases C-102/21 and

C-103/21, Autonome Provinz Bozen, ECLI:EU:C:2022:272.

4

Enclosures:

Annex 1: Table regarding the legal basis

Annex 2: Table regarding the implementation of the scheme

Annex 3: Language waiver model

Commission européenne, B-1049 Bruxelles / Europese Commissie, B-1049 Brussel - Belgium. Telephone: (32-2) 299 11 11.

EUROPEAN COMMISSION DG Competition Market and cases I – Energy and Environment

State aid II

Brussels, 04/07/2025 COMP B.3/MBL/HA*comp(2025)7126016

Permanent Representation of

Estonia to the EU

Rue Guimard 11/13

1040 Brussels

Subject: Monitoring of block-exempted aid measures

SA.103299 (2025/MX) – Erimärgistatud diislikütuse aktsiisisoodustus

põllumajandussektoris (muutmine)

Dear Madam, dear Sir,

Pursuant to Article 108(1) TFEU1 "The Commission shall, in cooperation with Member

States, keep under constant review all systems of aid existing in those States".

Consequently, DG Competition carries out an ex post monitoring of a sample of aid

measures implemented by Member States.

The above-mentioned aid scheme “Erimärgistatud diislikütuse aktsiisisoodustus

põllumajandussektoris (muutmine)” has been chosen for monitoring. The monitoring of

this aid scheme covers the years that the scheme was applicable during the period 2022-

2023 ("reference period"). It is registered as SA.103299.MX.

DG Competition will examine whether the selected aid scheme respected the provisions

of the General Block Exemption Regulation (GBER)2 applicable during the reference

period.

According to the GBER3, in order to enable the Commission to monitor the aid scheme

exempted from notification, Member States shall maintain detailed records with the

information and supporting documentation necessary to establish that all the conditions

laid down in the GBER are fulfilled, and provide such records to the Commission upon

its request.

1 Treaty on the Functioning of the European Union. 2 Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid

compatible with the internal market in application of Articles 107 and 108 of the Treaty, OJ L 187,

26.6.2014, p. 1, as amended. 3 Article 12 of Regulation 651/2014.

2

Article 21(1) of Council Regulation (EC) No 2015/1589 (Procedural Regulation)4

stipulates that Member States shall provide to the Commission all necessary information

for the review of existing aid schemes.

1. Legal basis

Your authorities are requested to provide the following information concerning the legal

basis of the selected State aid scheme:

(1) To confirm that the legal basis published on the website referred to in the

summary information sheet (https://www.riigiteataja.ee/akt/122052022002) is the

legal basis of the scheme as it applied during the reference period. If this is not

the case, your authorities are requested to provide the applicable legal basis. Your

authorities are also requested to provide a copy of the secondary law provisions

implementing the scheme;

(2) To complete the annexed table, indicating where in the text of the legal basis the

relevant conditions and provisions of the aid measure can be found; and

(3) To indicate whether the scheme is still being applied or whether and when it

expired or was replaced by a successor scheme; in such instance, please indicate

the reference number of the successor scheme and provide the text of the legal

basis.

2. Implementation of the scheme

Furthermore, we have chosen the following 5 beneficiaries in order to verify the

compliance of the individual aids awarded to them under the above-mentioned aid

scheme with the conditions set out in the GBER:

1. OSAÜHING ESTONIA (national ID: 10038386)

2. TIIGIKALDA OÜ (national ID: 11489116)

3. JAAGUMÄE OÜ (national ID: 14191794)

4. VAO AGRO OSAÜHING (national ID: 10020498)

5. MUUGA PM OSAÜHING (national ID: 10160744)

Regarding these individual aid awards, your authorities are requested to demonstrate how

all the applicable conditions of the GBER have been complied with. Please complete the

annexed table for each of the beneficiaries and indicate where the relevant information

can be found in the supporting evidence (e.g. document title, page number, paragraph

number, title of heading, etc.).

You are also requested to submit the complete supporting documentation demonstrating

compliance, including as appropriate:

(1) Description of the project;

4 OJ L 248, 24.9.2015, p. 9.

3

(2) A copy of the application form filled in by the beneficiary and the documentation

requested by your authorities in order to evaluate the application;

(3) The legal document or contract under which the aid has been granted;

(4) Other information and documentation demonstrating the eligible costs, intensity

of the aid, incentive effect and compliance with other conditions of the GBER and

the correct implementation of the aid measure (e.g. documents exchanged

between your administration and the beneficiary);

(5) Detailed explanation on how, in practice, your authorities ensured compliance

with the following rules: exclusion of companies in difficulty from granting aid,

Deggendorf i.e. no aid to a beneficiary subject of a pending recovery procedure

based on a Commission decision, cumulation rules, incentive effect.

***

We would also recall that in case of non-compliance with the provisions of the GBER,

your authorities have the duty to recover any unlawful aid granted in line with the case

law of EU courts5.

Please provide us the contact details of the person(s) in case of questions with respect to

the reply to this request for information, including the e-mail address(es) and the phone

number(s).

The above mentioned information should reach the Commission within 20 working

days of the date of this letter.

In order to facilitate the correspondence in relation to this monitoring case, we propose to

use English as the working language. Should Estonia agree to this, we kindly invite you

to complete the attached language waiver template and return a signed copy of it as soon

as possible.

In any correspondence, please mention the reference to this monitoring case, as provided

above in the subject SA. 103299.MX.

The officials in charge in DG Competition are Hannes Ackert,

[email protected], +32 229-83396, and Magdalena Brenning Louko,

[email protected], +32 229-84051.

Yours sincerely,

Peer Ritter

Head of Unit

5 Judgment of the Court of 5 March 2019, C-349/17, Eesti Pagar AS v. Ettevotluse Arendamise

Sihtasutus, ECLI:EU:C:2019:172; Judgment of the Court of 7 April 2022, joined cases C-102/21 and

C-103/21, Autonome Provinz Bozen, ECLI:EU:C:2022:272.

4

Enclosures:

Annex 1: Table regarding the legal basis

Annex 2: Table regarding the implementation of the scheme

Annex 3: Language waiver model