7Article 24b of decreto legislativo n. 504 — Testo unico delle disposizioni legislative concernenti le imposte sulla produzione e sui consumi e relative sanzioni penali e amministrative (Legislative Decree No 504, Consolidated Text of legislative provisions relating to duties on production and consumption and related criminal and administrative penalties) of 26 October 1995 (Ordinary Supplement to GURI No 279 of 29 November 1995, p. 5; ‘Decree No 504/1995’) introduced by decreto-legge n. 193 — Disposizioni urgenti in materia fiscale e per il finanziamento di esigenze indifferibili (Decree Law No 193 laying down emergency tax provisions and provisions for the financing of immediate needs) of 22 October 2016, adapted with amendments by Law No 225 of 1 December 2016 (Ordinary Supplement to the GURI No 282 of 2 December 2016), entitled ‘Commercial gas oil’, provides:1. Commercial gas oil used as propellant shall be subject to excise duty at the rate stipulated for such use at point 4a of Table A annexed to the present consolidated text.2.“Commercial gas oil used as propellant” means gas oil used in vehicles, with the exception of vehicles of category Euro 2 or below, which are used by their owner or under some other form of authority which guarantees their exclusive availability, for the following purposes:(a) the carriage of goods by vehicles with a maximum gross laden weight of not less than 7.5 tonnes by: …(b) the carriage of passengers by:(1) public bodies and local public undertakings engaged in transport as referred to in [decreto legislativo n. 422 — Conferimento alle regioni ed agli enti locali di funzioni e compiti in materia di trasporto pubblico locale, a norma dell’articolo 4, comma 4, della legge 15 marzo 1997, n. 59 (Legislative Decree No 422 transferring to regions and local authorities functions and responsibilities in the field of local public transport, under Article 4(4) of Law No 59 of 15 March 1997)] of 19 November 1997 (GURI No 287 of 10 December 1997, p. 4), and in regional implementing laws;(2) undertakings operating inter-regional bus services for which the State assumes responsibility, as referred to in [decreto legislativo n. 285 — Riordino dei servizi automobilistici interregionali di competenza statale (Legislative Decree No 285 on the reorganisation of inter-regional bus services for which the State assumes responsibility) of 21 November 2005 (ordinary supplement to the GURI No 6 of 9 January 2006, p. 12)];(3) undertakings operating bus services for which regional or local authorities assume responsibility, as referred to in Legislative Decree No 422 of 19 November 1997;(4) undertakings operating regular bus services within the Community context, as referred to in [Regulation (EC) No 1073/2009 of the European Parliament and of the Council of 21 October 2009 on common rules for access to the international market for coach and bus services, and amending Regulation (EC) No 561/2006 (OJ 2009 L 300, p. 88)].3. Commercial gas oil also includes gas oil used for the transportation of passengers by public bodies or by undertakings engaged in the provision of public cableway transport services.4. The cost resulting from the higher rate of excise duty on commercial gas oil shall be reimbursed in an amount equal to the difference between the rate of excise duty on gas oil used as propellant, as referred to in Annex I, and the rate referred to in paragraph 1 of this Article. To claim reimbursement, the bodies, enterprises and undertakings referred to in paragraphs 2 and 3 shall submit the appropriate declaration to the appropriate offices of the Customs and Monopolies Authority in the month following the end of the quarter in which the commercial gas oil was consumed.…’
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