New Aids: Advocate General Wahl reaffirms the importance of the obligation of prior notification of aid measures and invites the Court of Justice of the European Union to constrcut narrowly the conditions that must be satisfied if a Member State is to qualify for an exemption from this obligation (Dilly’s Wellnesshotel)

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. On 17 March 2016, Advocate General Nils Wahl delivered his Opinion in State aid case C-493/14 (Dilly's Wellnesshotel GmbH).. This is another reference for a preliminary ruling, but this time from the Austrian Federal Finance Court. This case concerns the implementation of the exemption mechanism from the obligation to notify aid measures under Regulation (EC) No 800/2008 on aid for environmental protection. In essence, Dilly's Wellnesshotel was denied the energy tax rebate on the grounds that it is a service business, whereas as of January 1, 2011, the energy tax rebate was only available to production companies. In the action brought before the