In March 2013, the government of Germany announced a targeted tax change.



  • 0 harmful
  • 1 neutral
  • 0 liberalising


letter from the EC to Germany, Brussels 2 May 2013

Inception date: 01 Jan 2014 | Removal date: 31 Dec 2016

Tax or social insurance relief

On 11 March 2013, Germany notified the EU about its tax relaxation scheme for agricultural diesel (HS 2710.1941 and 2710.1949) . From 1 January 2014 onwards, Germany supports firms in the agricultural sector in the form of tax benefits : EUR 214.8 per 1000 liters of diesel or a total of approx. EUR 400 million per year. The eligible quantity per producer is limited to 10000 liters per year. (para. 8, letter from the EC to Germany, Brussels 2 May 2013). The measure expires on 31 December 2016.
While there is no discrimination between agricultural producers in the country (para. 6) the measure benefits certain undertakings and therefore provides a selective advantage (para. 16). Furthermore, the EC states that as the agriculture and forestry sector in the EU is highly competitive, the measure has the potential to distort competition and affect trade between Member States (par. 16).
A state measure in the GTA database is assessed solely in terms of the extent to which its implementation affects the extent of discrimination against foreign commercial interests. On this metric, the state aid proposed here is discriminatory