22. Contingent liabilities

The federal finance court has directed a request for a preliminary ruling to the ECJ with regard to the Austrian energy tax rebate (BFG 10/31/2014, RE/5100001/2014). The energy tax rebate was restricted to production companies through the amendment to the Energy Tax Rebate Act in the Budget Accompanying Act 2011, applicable to the periods after December 31, 2010. Subsequently, the question of whether this restriction that can be deemed to constitute state aid violated EU law was submitted to the European Court of Justice for a preliminary ruling; this has now actually been affirmed by the highest court (ECJ 7/21/2016, case no. C-493/14, Dilly’s Wellnesshotel GmbH). Thus, the restrictions pursued by the Budget Accompanying Act 2011 did not enter into force with legal effect and therefore, service providers specifically, among others, can retroactively assert the energy tax rebate for periods after February 1, 2011. In its subsequent ruling, the federal finance court declared that the restriction to production companies did not enter into effect. The tax office appealed against this decision to the Higher Administrative Court. No adverse impact is anticipated for the voestalpine Group.