# Council Implementing Decision of 29 September 2014 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 (2014/695/EU), Article 1

Extent: E+W+S+N.I.

1. Italy is hereby authorised to apply reduced rates of taxation to gas oil and LPG used for heating purposes in the following disadvantaged geographical areas:
(a) communes falling within the climate zone F as established by the Presidential Decree of 26 August 1993 No 412;
(b) communes falling within the climate zone E as established by the Presidential Decree of 26 August 1993 No 412;
(c) communes of Sardinia and small islands, that is, all Italian islands except Sicily.
2. In order to avoid any overcompensation, the reduction shall not go beyond the additional costs of heating in the areas in question. In the particular case of Sardinia and small islands, as a consequence, the tax reduction shall not put the price below the price of the same fuel on the Italian mainland.
3. The reduced rate shall comply with the requirements set out in Directive 2003/96/EC, and in particular with the minimum levels of taxation laid down in Article 9 thereof.

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Source: https://www.legislation.gov.uk/eudn/2014/695/article/1 (the official version)
Page: https://openlegislation.uk/eu-decision-2014-695/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.