Council Implementing Decision (EU) 2022/1004 Article 1

Article 1

Provided that the minimum level of taxation referred to in Article 10 of Directive 2003/96/EC, as set out for business use in Table C of Annex I to that Directive, is respected, Finland is authorised to apply a reduced rate of taxation to electricity supplied to any of the following: (a) heat pumps and electric boilers that generate heat for the district heating network; (b) heat pumps with a nominal thermal output of at least 0,5 MW not connected to the district heating network; (c) recirculating water pumps in geothermal heating plants.