Article 2
1.
The State aid granted by Portugal based on Decree-Law No 197/2002 of 25 September 2002 and on the transitional scheme introduced by Article 3(2) of Decree-Law No 244/2003 of 7 October 2003 is compatible with the internal market, provided that Portugal repays those persons who have paid the charge for that part of it which affected products from other Member States between the date when the charge laid down in Decree-Law No 197/2002 was first imposed and the date when it was last imposed prior to the end of the transitional scheme introduced by Decree-Law No 244/2003.
2.
To that end, Portugal will ensure that the following conditions are met:
If they can provide evidence that the charge was imposed on products imported from other Member States, the persons who paid the charge can claim the repayment of the proportion of the revenue from the charge intended to finance the part of the aid exclusively benefiting domestic products. These claims for repayment shall be made within a time limit set in accordance with national law and in no case less than 6 months from the publication of this Decision.
Portugal must establish the extent of any discrimination affecting imported products. To that end, Portugal must check, during a reference period, the financial equivalence between the amounts levied overall on domestic products by way of the charge concerned and the advantages from which these products exclusively benefit.
Repayment must be made within a maximum time limit of 6 months from the submission of the request.
- The amounts repaid must include interest calculated as from the date on which they were levied up until the date of actual repayment. This interest shall be calculated on the basis of the Commission’s reference rate laid down by the method for setting the reference and discount rates55.
The Portuguese authorities shall accept any reasonable evidence from the payers of the charge paid in respect of products from other Member States.
The right to repayment cannot be subjected to other conditions, particularly that of the charge not having been passed on.
Where the charge has not yet been paid, the Portuguese authorities shall formally waive payment of the proportion of the charge imposed on products imported from other Member States and intended to finance the part of the aid exclusively benefiting domestic products. The Portuguese authorities shall also waive any interest on late payment of this part.
Where the Commission so requests, Portugal shall undertake to submit a full report proving the proper implementation of the repayment measure.
If a charge with similar objectives has been imposed in another Member State on the same products which have been made subject to the charge in Portugal, the Portuguese authorities shall undertake to repay those persons who have paid the charge for that part of it which affected products from that other Member State.
Portugal undertakes to make this Decision known to all potential payers of the charge.