Up until the date of submission of the EGF application, the following social partners gave their agreement to this specific case: the Engineering and Metalworking Association of the Austrian Economic Chamber (Fachverband der maschinen- und metallverarbeitenden Industrie der Wirtschaftskammer Österreich), the Mining and Iron Producing Industry Association of the Austrian Economic Chamber (Fachverband der Bergwerke und eisenerzeugenden Industrie der Wirtschaftskammer Österreich), the metal-textile-food trade union (Gewerkschaft Metall-Textil-Nahrung) and the trade union of private sector employees, printing, journalism, and paper (Gewerksc ...[+++]haft der Privatangestellten, Druck, Journalismus, Papier), both under the umbrella of Austria's Federation of Trade Unions (Österreichische Gewerkschaftsbund /ÖGB).

The use of energy products for chemical reduction and in electrolytic and metallurgical processes shall be regarded as dual use,

Energy products and electricity are only taxed when they are used as motor or heating fuel, and not when they are used as raw materials or for the purposes of chemical reduction or in electrolytic and metallurgical processes.

The industrial products concerned fall under the categories of agriculture and fishery products, building materials, chemicals, products of the metal-working industries and food industry, beverages, tobacco, textiles and leather, paper, graphic arts and publishing.

However, the Council Regulation of 13 December 1999 suspended the reduction of APIM rates and stipulates that before that date the Commission will examine with the Spanish authorities the impact of the suspension of the withdrawal of the tax on the economic sectors concerned, and, in particular, on the sensitive products belonging to the most vulnerable sectors covered by this regulation; these are products belonging to various foodstuffs sectors, tobacco, chemicals, paper, textiles, metalworking industries and other manufactured goods.

(a) energy products used for purposes other than as motor fuels or as heating fuels. For the purposes of this Directive, heating fuels shall not include energy products used principally for the purposes of chemical reduction, and in metallurgical and electrolytic processes.