Legal provisions of COM(2021)485 - Authorisation of Italy to apply reduced rates of excise duty to gas oil used for heating purposes and to electricity supplied in the municipality of Campione d'Italia

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dossier COM(2021)485 - Authorisation of Italy to apply reduced rates of excise duty to gas oil used for heating purposes and to electricity ...
document COM(2021)485
date August 20, 2021


Article 1

Italy is authorised to apply reduced rates of excise duty to gas oil used for heating purposes supplied in the municipality of Campione d'Italia and to electricity supplied in that municipality, provided that the minimum levels of taxation referred to in Articles 9 and 10 of Directive 2003/96/EC are respected.

Article 2

This Decision shall apply from 1 July 2021 until 30 June 2027.

However, should the Council, acting on the basis of Article 113 or any other relevant provision of the Treaty on the Functioning of the European Union, 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 day on which those general rules become applicable.

Article 3

This Decision is addressed to the Italian Republic.