Court of Justice 29 November 2005, C-368/04 (Transalpine Ölleitung in Österreich GmbH and Others v Finanzlandesdirektion für Tirol and Others.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. This reference for a preliminary ruling from the Austrian Verwaltungsgerichtshof (Administrative Court) raises several issues in the field of State aid. 2. In 1996, Austria granted undertakings engaged in the production of goods a rebate of energy tax where the amount of that tax exceeded 0.