Legal provisions of COM(2022)219 - Authorisation of Finland to apply a reduced rate of taxation to electricity supplied to certain heat pumps, electric boilers and recirculating water pumps

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dossier COM(2022)219 - Authorisation of Finland to apply a reduced rate of taxation to electricity supplied to certain heat pumps, electric boilers ...
document COM(2022)219 EN
date June 17, 2022


Article 1

Provided that the minimum level of taxation referred to in Article 10 of Directive 2003/96/EC, as set out for business use in Table C of Annex I to that Directive, is respected, Finland is authorised to apply a reduced rate of taxation to electricity supplied to any of the following:

(a)heat pumps and electric boilers that generate heat for the district heating network;

(b)heat pumps with a nominal thermal output of at least 0,5 MW not connected to the district heating network;

(c)recirculating water pumps in geothermal heating plants.

Article 2

This Decision shall apply from 1 January 2022 until 31 December 2027.

However, in the event that the Council, acting on the basis of Article 113 or any other relevant provision of the Treaty on the Functioning of the European Union, introduces a modified general system for the taxation of energy products and electricity to which the authorisation granted in Article 1 of this Decision would not be adapted, this Decision shall cease to apply on the date on which that modified general system becomes applicable.

Article 3

This Decision is addressed to the Republic of Finland.