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28.1.2012 Official
Journal
of
the
European
Union L
26/33
COUNCIL IMPLEMENTING DECISION
of 24 January 2012
authorising Sweden to apply a reduced rate of taxation to electricity consumed by households and
service sector companies situated in certain areas in the north of Sweden in accordance with
Article 19 of Directive 2003/96/EC
(2012/47/EU)
THE COUNCIL OF THE EUROPEAN UNION,
(5) The
reduced
rates
of
taxation
will
be
above
the
minimum
rates laid down in Article 10 of Directive 2003/96/EC.
Having regard to the Treaty on the Functioning of the European
Union,
(6)
In view of the remote nature of the areas to which it
applies, the fact that the reduction should not exceed the
additional costs of heating in the north of Sweden and
Having regard to Council Directive 2003/96/EC of 27 October
the limitation of the measure to households and service
2003 restructuring the Community framework for the taxation
sector companies, the measure is not expected to lead to
of energy products and electricity
( 1 ), and in particular
significant distortions of competition or changes in trade
Article 19(1) thereof,
between Member States.
Having regard to the proposal from the European Commission,
(7)
Consequently, the measure is acceptable from the point
of view of the proper functioning of the internal market
and of the need to ensure fair competition and it is
Whereas:
compatible with the European Union’s health,
environment, energy and transport policies.
(1) Council
Decision
2005/231/EC
( 2 ) authorises Sweden to
apply, until 31 December 2011, a reduced rate of excise
(8) In
order
to
provide
the
businesses
and
consumers
duty to electricity consumed by households and service
concerned with a sufficient degree of certainty, it is
sector companies in certain areas in the north of Sweden
appropriate to authorise Sweden to apply a reduced
pursuant to Article 19 of Directive 2003/96/EC.
rate of taxation to electricity for consumption in the
north of Sweden until 31 December 2017.
(2) By
letter
of
8
June
2011,
Sweden
requested
authorisation
to continue to apply a reduced rate of excise duty to
electricity consumed by the same beneficiaries for a
(9) It
should
be
ensured
that
the
authorisation
under
further period of 6 years, that is until 31 December
Decision 2005/231/EC, which was granted for reasons
2017. The reduction is to be limited to SEK 96 per
similar to those referred to in this Decision, continues
MWh.
to apply, without creating a gap between the expiry of

that Decision and the taking effect of this Decision,
(3) In
the
areas
concerned,
the
costs
of
heating
are
on
average 25 % higher than in the rest of the country,
HAS ADOPTED THIS DECISION:
due to the longer heating period. Reducing the costs of
electricity for households and service sector companies in
these areas therefore narrows the gap between overall
Article 1
costs of heating for consumers in the north of Sweden
and those borne by consumers in the rest of the country.
1. Sweden
is
hereby
authorised
to
apply
a
reduced
rate
of
The measure therefore contributes to achieving regional
taxation to electricity consumed by households and service
and cohesion policy objectives. The measure moreover
sector companies situated in the municipalities listed in the
allows Sweden to apply an overall tax rate on electricity
Annex.
that is higher than what would otherwise be possible and
therefore indirectly contributes to the achievement of
environmental policy objectives.
The reduction of the standard national rate of taxation for
electricity shall not exceed what is necessary to compensate
for the extra heating costs due to the northern location, in
(4) The
tax
reduction
should
not
exceed
what
is
necessary
to comparison with the rest of Sweden, and shall not exceed
compensate for the additional costs of heating for
SEK 96 per MWh.
households and service sector companies in the north
of Sweden.
2. The
reduced
rates
must
comply
with
the
requirements
of
( 1 ) OJ L 283, 31.10.2003, p. 51.
Directive 2003/96/EC, and in particular with the minimum
( 2 ) OJ L 72, 18.3.2005, p. 27.
rates laid down in Article 10 thereof.

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L 26/34
EN
Official Journal of the European Union
28.1.2012
Article 2
This Decision shall take effect on the day of its notification.
It shall apply from 1 January 2012 until 31 December 2017.
Article 3
This Decision is addressed to the Kingdom of Sweden.
Done at Brussels, 24 January 2012.
For the Council
The President
M. VESTAGER
ANNEX
Regions Municipalities
Norrbottens ln All
municipalities
Vsterbottens ln All
municipalities
Jmtlands ln All
municipalities
Vsternorrlands ln Sollefte,
nge,
rnskldsvik
Gvleborgs ln Ljusdal
Dalarnas ln Malung,
Mora,
Orsa,
lvdalen
Vrmlands ln Torsby

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