
Article 1 

1. Italy is hereby authorised to apply reduced rates of taxation to gas oil and LPG used for heating purposes in the following disadvantaged geographical areas:
(a) communes falling within the climate zone F as established by the Presidential Decree of 26 August 1993 No 412;
(b) communes falling within the climate zone E as established by the Presidential Decree of 26 August 1993 No 412;
(c) communes of Sardinia and small islands, that is, all Italian islands except Sicily.
2. In order to avoid any overcompensation, the reduction shall not go beyond the additional costs of heating in the areas in question. In the particular case of Sardinia and small islands, as a consequence, the tax reduction shall not put the price below the price of the same fuel on the Italian mainland.
3. The reduced rate 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 thereof.
Article 2 
The eligibility of the geographical areas referred to in points (b) and (c) of Article 1(1) shall be subject to the non-availability of the natural gas network in the commune.
Article 3 
This Decision shall apply from 1 January 2013 until 31 December 2018.
Article 4 
This Decision is addressed to the Italian Republic.
Done at Brussels, 29 September 2014.
For the Council
The President
S. GOZI