Commission Decision of 18 December 2006 concerning a request from the Republic of Latvia to apply a reduced rate of VAT to the supply of district heating, natural gas and electricity to households (notified under document number C(2006) 6592)

• Articles: 3

Article 1

Latvia may apply the measure notified in its letter registered by the Commission on 10 July 2006, applying a reduced rate of VAT to the supply of district heating, natural gas and electricity to households, irrespective of the conditions of production and supply.

Article 2

For the purposes of this Decision, households shall be defined as natural persons who are the recipients of the supplies referred to in Article 1 for the purposes of their final consumption, excluding therefore any supplies made for the needs of their commercial, professional and other economic activities.

Article 3

This Decision is addressed to the Republic of Latvia.