Council Implementing Decision (EU) 2025/816 of 14 April 2025 authorising Italy to apply, in determined geographical areas, reduced rates of taxation on gas oil and liquid petroleum gas used for heating purposes
1. Italy is authorised to apply reduced rates of taxation on gas oil and LPG used for heating purposes in the following disadvantaged geographical areas:
(a)
communes situated in the climate zone F as established by Presidential Decree No 412 of 26 August 1993;
(b)
communes situated in the climate zone E as established by Presidential Decree No 412 of 26 August 1993;
(c)
communes situated on the island of Sardinia and small islands, that is all Italian islands, with the exception of Sicily.
2. In order to avoid any overcompensation, the reduced rates of taxation referred to in paragraph 1 shall not go beyond the additional costs of heating in the areas concerned. In the particular case of the areas referred to in paragraph 1, point (c), those reduced rates of taxation shall not drive the price below the price of the same fuel on the Italian mainland.
3. The reduced rates of taxation referred to in paragraph 1 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 of that Directive.
The eligibility of the geographical areas referred to in Article 1(1), points (b) and (c), shall be subject to the non-availability of the natural gas network in the communes concerned.
This Decision shall apply from 1 January 2025 until 31 December 2028.
It shall expire on the date of application of any modified general system for the taxation of energy products, adopted by the Council pursuant to Article 113 or any other relevant provision of the Treaty on the Functioning of the European Union, with which the authorisation granted in Article 1 of this Decision is not compatible, in the event that such system becomes applicable during the period referred to in the first paragraph of this Article.
This Decision shall take effect on the date of its notification.
This Decision is addressed to the Italian Republic.
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
