State aid – Exemptions from energy tax for the manufacturing and mining industries – Admissibility – Selectivity – Effect on trade and distortion of competition – Existing aid and new aid – Recovery – Legal certainty – Legitimate expectations – Proportionality

Action brought on 31 August 2004 by Fesil ASA and Finnfjord Smelteverk AS against the EFTA Surveillance Authority.

Decision to join the cases taken on 13 October 2004.