Decision (EU) 2019/814 authorising Italy to apply, in determined geographical areas, reduced rates of taxation on gas oil and liquid petroleum gas used for heating purposes

Summary:

Council Implementing Decision of 17 May 2019 authorising Italy to continue to apply, in certain particularly disadvantaged areas, reduced rates of taxation to gas oil and liquefied petroleum gas (LPG), in accordance with Article 19 of Directive 2003/96/EC.

Further information:

Taxation of energy products and electricity in the EU is governed by Directive 2003/96/EC (the Energy Taxation Directive). Pursuant to Article 19(1) of the Directive, Italy is authorised to apply in certain particularly disadvantaged areas reduced rates of excise duty on gas oil and liquid petroleum gas (LPG) used for heating.

The reduced rates of taxation are applicable in geographical areas fulfilling one of the following criteria: (a) most severe climate conditions within the Italian territory; (b) severe climate conditions combined with difficulties with fuel procurement; and (c) geographical isolation combined with difficult and costly fuel procurement.

The previous authorisation was granted by Decision 2014/695/EU until 31 December 2018. In October 2018 the Italian authorities requested authorisation to extend the derogation for the period from 1 January 2019 to 31 December 2024.

EUR-Lex: COM(2019)138: Proposal for a Decision authorising Italy to apply, in determined geographical areas, reduced rates of taxation on gas oil and liquid petroleum gas used for heating purposes https://eur-lex.europa.eu/legal-content/EN/HIS/?uri=COM:2019:138:FIN

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