
Article 1 
Latvia may apply the measure notified in its letter registered by the Commission on 10 July 2006, applying a reduced rate of VAT to the supply of district heating, natural gas and electricity to households, irrespective of the conditions of production and supply.
Article 2 
For the purposes of this Decision, households shall be defined as natural persons who are the recipients of the supplies referred to in Article 1 for the purposes of their final consumption, excluding therefore any supplies made for the needs of their commercial, professional and other economic activities.
Article 3 
This Decision is addressed to the Republic of Latvia.
Done at Brussels, 18 December 2006.
For the Commission
Markos KYPRIANOU
Member of the Commission