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

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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 ...
document COM(2019)138 EN
date May 17, 2019

Contents

Article 1

1. Italy is authorised to apply reduced rates of taxation to gas oil and LPG used for heating purposes in the following disadvantaged geographical areas:

(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

The eligibility of the geographical areas referred to in points (b) and (c) of Article 1(1) shall be subject to the non-availability of the natural gas network in the communes concerned.

Article 3

This Decision shall apply from 1 January 2019 until 31 December 2024.

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.

Article 4

This Decision is addressed to the Italian Republic.