{
  "url": "https://openlegislation.uk/eu-decision-2008-318/article-1",
  "json_url": "https://openlegislation.uk/eu-decision-2008-318/article-1.json",
  "legislation": "eudn/2008/318",
  "legislation_title": "Council Decision of 7 April 2008 authorising Italy to apply, in determined geographical areas, reduced rates of taxation on gas oil and LPG used for heating purposes in accordance with Article 19 of Directive 2003/96/EC (Only the Italian text is authentic) (2008/318/EC)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2008-318",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "Italy is hereby authorised to apply reduced rates of taxation to gas oil and LPG used for room heating purposes in certain geographical areas characterised by a high level of heating costs, as specified in the Annex.\nIn order to avoid any overcompensation, the reduction must not go beyond the additional heating costs incurred in the areas in question.\nThe reduced rate shall comply with the requirements of Directive 2003/96/EC, and in particular the minimum levels of taxation laid down in Article 9 thereof.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2008/318/article/1",
    "retrieved_at": "2026-11-01T15:16:51.302405+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}