Contents
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.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.