8.6.2007 Official Journal of the European Union L 147/29 COMMISSION DECISION of 7 February 2007 concerning the exemption from excise duty on mineral oils used as fuel for alumina production in Gardanne, in the Shannon region and in Sardinia implemented by France, Ireland and Italy respectively (C 78/2001 (ex NN 22/01), C 79/2001 (ex NN 23/01), C 80/2001 (ex NN 26/01)) (notified under document number C(2007) 286) (Only the English, French and Italian versions are authentic) (Text with EEA relevance) (2007/375EC) THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Commu- nity, 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 provisions cited above (!) and having regard to their comments, Whereas: 1 PROCEDURE (1) Taxation of mineral oils has been subject to harmonisation at Community level since the entry into force of Council Directive 92/81/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on mineral oils (?). The use of mineral oils for alumina production was not excluded from the scope of Directive 92/81/EEC, nor was it the object of a compulsory or optional exemption under Article 8 of that Directive. Article 6 of Council Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils () established a minimum rate of excise duty on heavy fuel oil, which Member States had to apply from 1 January 1993. By various decisions, however, the Council authorised France, Ireland and Italy to exempt mineral oils (" OJ C 30,2.2.2002, p. 17, p. 21 and p. 25; and OJ C 109, 9.5.2006, p- 2. () OJL 316, 31.10.1992, p. 12. Directive as last amended by Directive 94/74/EC (O] L 365, 31.12.1994, p. 46). () OJL316,31.10.1992, p. 19. Directive amended by Directive 94/74/ EC. used for alumina production in, respectively, the Gardanne, in the Shannon region and on Sardinia, from the excise duty which would otherwise have been imposed. The most recent decision is Council Decision 2001/224[EC of 12 March 2001 concerning reduced rates of excise duty and exemptions from such duty on certain mineral oils when used for specific purposes (%), which authorises the exemptions until 31 December 2006. Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (°) repealed Directive 92/ 82[EEC as from 31 December 2003. Article 2(4)(b) of Directive 2003/96/EC, states that the Directive does not apply to a number of uses of energy, including dual use of energy products. The second indent of Article 2(4)(b) states that the use of energy products for chemical reduction and in electrolytic and metallurgical processes is to be regarded as dual use. The use of heavy fuel for alumina production falls within this category. Therefore, as from 31 December 2003, the minimum excise duty for heavy fuel no longer applies to fuel used in the production of alumina. The derogations in Decision 2001/224[EC and other similar derogations were incorporated into Annex II of Directive 2003/96[EC. By Decisions C(2001)3296, C(2001)3300 and C(2001) 3295 of 30 October 2001 (°) the Commission initiated the procedure laid down in Article 88(2) of the Treaty with respect to the exemptions. By Commission Decision 2006/ 323[EC (') of 7 December 2005 (notified under document number C(2005)4436), the Commission closed that procedure in respect of the aid granted during the period to 31 December 2003, declaring part of the aid to be incompatible with the common market. As regards the period from 1 January 2004, the procedure was extended. Recitals 6 to 15 of Decision 2006/323/EC provide a detailed description of the correspondence between the Commission, the Member States concerned, the benefici- aries of the aid and the European Aluminium Association (hereinafter ‘EAA)) prior to December 2005. O] L 84, 23.3.2001, p. 23. See the Commission’s Decision of 7.12.2005 for a detailed reference to earlier decisions. OJ L 283, 31.10.2003, p. 51. Directive last amended by Directive 2004/75[EC (O] L 157, 30.4.2004, p. 100). See footnote 1. OJ L 119, 4.5.20006, p. 12.