
Article 1 
Italy is hereby authorised to apply reduced rates of taxation to gas oil and LPG used for room heating purposes in certain geographical areas characterised by a high level of heating costs, as specified in the Annex.
In order to avoid any overcompensation, the reduction must not go beyond the additional heating costs incurred in the areas in question.
The reduced rate shall comply with the requirements of Directive 2003/96/EC, and in particular the minimum levels of taxation laid down in Article 9 thereof.
Article 2 
Consumption in communes situated in the areas referred to in point 2 or point 3 of the Annex hereto shall be eligible only as long as the commune concerned lacks a natural gas network.
Article 3 
This Decision shall apply from 1 January 2007 until 31 December 2012.
Article 4 
This Decision is addressed to the Italian Republic.
Done at Luxembourg, 7 April 2008.
For the Council
The President
R. ŽERJAV
ANNEX

Geographical areas concerned by the Decision

— communes falling within climate zone F as established by the Presidential Decree of 26 August 1993 No 412,
— communes falling within climate zone E as established by the Presidential Decree of 26 August 1993 No 412,
— communes in Sardinia and in small islands (all Italian islands, except Sicily).
