State aid — France, Ireland and Italy — State aid No C 78/2001 (ex NN 22/2001) — Ireland — Exemption from excise duty on mineral oils used as fuel for alumina production in the Shannon region — State aid No C 79/2001 (ex NN 23/2001) — France — Exemption from excise duty on mineral oils used as fuel for alumina production in the Gardanne region — State aid No C 80/2001 (ex NN 26/2001) — Italy — Exemption from excise duty on mineral oils used as fuel for alumina production in Sardinia — Invitation to submit comments pursuant to Article 88(2) of the EC Treaty (Text with EEA relevance)