Council Implementing Decision (EU) 2021/1777 of 5 October 2021 authorising Italy to apply reduced rates of taxation to gas oil used for heating purposes and to electricity supplied in the municipality of Campione d’Italia

Italy is authorised to apply reduced rates of taxation to gas oil used for heating purposes and to electricity supplied in the municipality of Campione d’Italia, provided that the minimum levels of taxation referred to in Articles 9 and 10 of Directive 2003/96/EC are observed.

This Decision shall apply from 1 January 2021 until 31 December 2026. However, should the Council, acting on the basis of Article 113 or any other relevant provision of the Treaty on the Functioning of the European Union, introduce a modified general system for the taxation of energy products to which the authorisation granted in Article 1 of this Decision would not be adapted, this Decision shall cease to apply on the day on which those general rules become applicable.

This Decision is addressed to the Italian Republic.