2007/313/EC: Commission Decision of 30 April 2007 concerning a request from the Republic of Italy to apply a reduced rate of VAT to the supply of electricity for the operation of facilities used for the irrigation, lifting and drainage of waters (notified under document number C(2007) 1823)
Date: 2007-04-30
Institutions: European Commission
Subjects: Italy, VAT rate, electrical energy, hydraulic works, tax relief

L 118/18

EN

Official Journal of the European Union

8.5.2007

COMMISSION DECISION

of 30 April 2007

concerning a request from the Republic of Italy to apply a reduced rate of VAT to the supply of
electricity for the operation of facilities used for the irrigation, lifting and drainage of waters

(notified under document number C(2007) 1823)

(Only the Italian text is authentic)

(2007/313/EC)

The planned measure applying a reduced rate of VAT to
the supply of electricity intended for the operation of
facilities used for the irrigation, lifting and the drainage
of waters is not likely to cause any distortion of compe-
tition when available to any consortium or entity
operating such facilities under the same conditions.

As the measure is of a general nature (since it covers all
supplies intended for the operation of facilities used for
the irrigation,
lifting and the drainage of waters), does
not provide for any exception and does not apply as a
rule to any other supplies for commercial, professional or
other economic activities, there is no risk of distortion of
competition. Therefore,
the condition laid down in
Article 102 of Directive 2006/112/EC is fulfilled and
authorised to apply the measure
Italy should be
concerned,

HAS ADOPTED THIS DECISION:

Article 1

Italy is hereby authorised to apply a reduced rate of VAT to the
supply of electricity for the operation of facilities used for the
irrigation, lifting and drainage of waters.

Article 2

This Decision is addressed to the Republic of Italy.

Done at Brussels, 30 April 2007.

For the Commission

László KOVÁCS
Member of the Commission

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

(4)

Having regard to the Treaty
Community,

establishing the European

regard

2006/112/EC of
to Council Directive
Having
28 November 2006 on the common system of value added
tax (1), and in particular Article 102 thereof,

(5)

Whereas:

(1)

(2)

(3)

letter

registered at

By initial
the Commission on
3 October 2006, followed by a complementary letter
the Commission on 22 January 2007,
registered at
Italy informed the Commission of
intention to
apply a reduced rate of VAT to the supply of electricity
for the operation of
facilities used for the irrigation,
lifting and the drainage of waters by irrigation consortia.

its

Italy wishes to apply a reduced rate (10 %) to the supplies
of electricity intended for the operation of facilities used
for the irrigation, lifting and the drainage of waters by
irrigation consortia which are considered as public law
entities in charge, in accordance with national law, of the
maintenance and other auxiliary work related to the
drainage of waters. Moreover,
it appears that no other
similar actual or potential entities carry out similar
activities in Italy.

According to Article 39 of Directive 2006/112/EC, the
supply of electricity at the final stage, from traders and
distributors to final consumers,
the place
where the customer effectively uses and consumes the
goods. This ensures that
the supply is taxed in the
country where actual consumption takes place.

is taxed at

(1) OJ L 347, 11.12.2006, p. 1. Directive as amended by Directive

2006/138/EC (OJ L 384, 29.12.2006, p. 92).