Proposal for a Council Implementing Decision authorising Sweden to apply reduced excise duty rates on electricity consumed by households and service sector companies situated in certain areas in the North of Sweden

Taxation of energy products and electricity in the Union is governed by Council Directive 2003/96/EC (the ‘Energy Taxation Directive’). Pursuant to Article 19(1) of the Directive, the Council 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(2017)724: Follow the progress of this proposal through the decision-making procedure http://eur-lex.europa.eu/legal-content/EN/HIS/?uri=COM:2017:724:FIN

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