Case C-585/17: Judgment of the Court (Fifth Chamber) of 14 November 2019 (request for a preliminary ruling from the Verwaltungsgerichtshof — Austria) — Proceedings brought by the Finanzamt Linz, Finanzamt Kirchdorf Perg Steyr (Reference for a preliminary ruling — State aid — Alteration of an authorised aid scheme — Article 108(3) TFEU — Notification requirement — Standstill obligation subject to approval from the European Commission — Regulation (EU) No 651/2014 — Exemption — Article 58(1) — Temporal scope of the regulation — Article 44(3) — Scope — National legislation laying down a formula for calculating a partial rebate of energy taxes)