L 186/32 Official Journal of the European Union 20.7.2010 COMMISSION DECISION of 15 December 2009 on an aid measure which the Netherlands proposes to implement, granting ceramic producers exemption from an environmental tax C 5/09 (ex N 210/08) (notified under document C(2009) 9972) (Only the Dutch text is authentic) (Text with EEA relevance) (2010/402[EU) THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, and in particular the first subparagraph of Article 108(2) thereof, Having called on interested parties to submit their comments pursuant that provision ('), and having regard to their comments, Whereas: [. PROCEDURE (1) By letter dated 24 April 2008, the Netherlands notified a plan to exempt ceramic products from the energy tax on natural gas. On 6 June 2008 the Commission requested further information; the Netherlands replied by letter dated 16 September 2008. A meeting between Commission staff and representatives of the Netherlands took place on 16 October 2008. On 17 November 2008 the Commission asked a number of further questions; the Netherlands replied by letter dated 19 December 2008. (2) By letter dated 11 February 2009, the Commission informed the Netherlands that it had decided to initiate the procedure laid down in Article 108(2) of the Treaty on the Functioning of the European Union (TFEU’) in respect of the aid (?). (3) On 25 April 2009 the Commission’s decision to initiate the procedure was published in the Official Journal of the () OJ C 96, 25.4.2009, p. 16. (®) From 1 December 2009, Articles 81 and 82 of the EC Treaty have become Articles 101 and 102 of the TFEU. The substance of the two articles has not changed. For the purposes of this Decision, references to Articles 101 and 102 TFEU should be understood as references to Articles 81 and 82 of the EC Treaty where appropriate. European Union (}). The Commission asked interested parties to submit their comments on the measure. (4 On 26 May 2009 the Netherlands submitted its observations on the decision to initiate the procedure. (5 The Commission also received comments from other interested parties. It forwarded them to the Netherlands, giving it the opportunity to react; the Netherlands replied by letter dated 7 July 2009. (6)  On 7 October 2009 the Commission wrote to the Netherlands in order to clarify the procedural status of the case, and out of courtesy asked the Netherlands to submit by 13 October 2009 any observations that it wished the Commission to consider before its final decision. (7 The Netherlands asked for more time, and by letter of 16 October 2009 the deadline was postponed until 1 November 2009. The Netherlands answered by letter of 30 October 2009. II. DETAILED DESCRIPTION OF THE AID (8)  The Netherlands taxes the consumption of energy products under the Environmental Taxes Act (%), whereby a degressive rate applies based on the level of consumption of the business (°). (%) See footnote 1. (%) The energy tax has been provided for in the Environmental Taxes Act (Wet belastingen op milieugrondslag) since 1 January 1996, and is levied on natural gas, electricity and mineral oils. The rates are set in terms of the amounts of energy used. (°) The Netherlands has submitted the following rates for the energy tax on the natural gas consumed by a representative brick producer in the Netherlands (2009 data): 0-5000 m?* 0,1580 EUR/mS; 5000-170 000 m* 0,1385 EUR/m’ 170 000-1 000 000 m?: 0,0384 EUR/m?; 1 000 000-10 000 000 m?: 0,0122 EUR/m?; > 10000 000 m>: 0,0080 EUR/m’.