Proposal for a Council Decision authorizing Sweden to apply reduced levels of taxation to electricity consumed by households and service sector companies situated in certain areas in the north of Sweden in accordance with Article 19 of Directive 2003/96/EC

Taxation of energy products and electricity in the Union is governed by Council Directive 2003/96/EC ("Energy Taxation Directive").

Pursuant to Article 19(1) of the Directive, in addition to the provisions foreseen in particular in its Articles 5, 15 and 17, the Council, acting unanimously on a proposal from the Commission, may authorise any Member State to introduce further exemptions or reductions in the level of taxation for specific policy considerations.

The objective of this proposal is to allow Sweden to apply, within defined limits, a reduced rate of excise duty on electricity consumed by households and service sector companies in certain areas in the north of Sweden. The objective of this measure is to compensate for higher heating costs in these areas caused by the specific climatic conditions of the region.

• Primary Source

EUR-Lex: COM(2011)852: Follow the progress of this document through the decision-making procedure http://eur-lex.europa.eu/legal-content/EN/HIS/?uri=COM:2011:852:FIN

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