Contents
Article 1#
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.
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