Legal provisions of COM(2019)138 - Authorisation of Italy to apply, in determined geographical areas, reduced rates of taxation on gas oil and liquid petroleum gas used for heating purposes - Main contents
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dossier | COM(2019)138 - Authorisation of Italy to apply, in determined geographical areas, reduced rates of taxation on gas oil and liquid petroleum ... |
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document | COM(2019)138 ![]() |
date | May 17, 2019 |
Article 1
(a) | communes falling in the climate zone F as established by the Presidential Decree No 412 of 26 August 1993; |
(b) | communes falling in the climate zone E as established by the Presidential Decree No 412 of 26 August 1993; |
(c) | communes of Sardinia and small islands, that is all Italian islands, except Sicily. |
2. In order to avoid any overcompensation, the reduction shall not go beyond the additional costs of heating in the areas concerned. In the particular case of the areas covered by point (c) of paragraph 1, as a consequence, the tax reduction shall not drive the price below the price of the same fuel on the Italian mainland.
3. The reduced rate shall comply with the requirements set out in Directive 2003/96/EC, and in particular with the minimum levels of taxation laid down in Article 9 of that Directive.
Article 2
Article 3
However, should the Council, acting on the basis of Article 113 of the Treaty, introduce a modified general system for the taxation of energy products to which the authorisation granted in Article 1 of this Decision would not be adapted, this Decision shall expire on the date on which the rules on that modified system become applicable.