Proposal for a COUNCIL IMPLEMENTING DECISION authorising Croatia to apply reduced rates of excise duty to gas oil and unleaded petrol used as motor fuels, pursuant to Article 19 of Directive 2003/96/EC
Date: 2026-06-15
Institutions: Directorate-General for Taxation and Customs Union, European Commission
Subjects: Croatia, diesel fuel, excise duty, fuel, petrol, tax relief

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   EUROPEAN COMMISSION  Brussels, 15.6.2026  COM(2026) 285 final 2026/0153 (NLE)  Proposal for a COUNCIL IMPLEMENTING DECISION authorising Croatia to apply reduced rates of excise duty to gas oil and unleaded petrol used as motor fuels, pursuant to Article 19 of Directive 2003/96/EC  
 
EXPLANATORY MEMORANDUM 

1. 

• 

CONTEXT OF THE PROPOSAL 

Reasons for and objectives of the proposal 

Taxation  of  energy  products  and  electricity  in  the  Union  is  governed  by  Council  Directive 
2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of 
energy products and electricity1 (the ‘Energy Taxation Directive’ or the ‘Directive’). 

Pursuant Article 19(1) of the Directive, in addition to the provisions laid down in particular in 
Articles 5, 15 and 17, the Council, acting unanimously on a proposal from the Commission, 
may authorise any Member State to introduce further exemptions or reductions in the level of 
taxation for specific policy considerations. 

By  letter  dated  2  April  2026,  the  Croatian  authorities  informed  the  Commission  of  their 
intention to apply for an authorisation to apply a temporary reduction of the national tax rates 
for unleaded petrol and  gas oil used as motor fuels, which  go below the minimum levels of 
taxation as laid down in Article 7 and Table A of Annex I to the Directive. 

By emails dated 29 April 2026 and 7 May 2026 the Croatian authorities replied to additional 
information requests from the European Commission. 

The requested reduction is 0.2195 EUR per litre for unleaded petrol and 0.225 EUR per litre 
for gas oil used as motor fuels. 

The requested period of validity is for a period of 6 months starting as soon as the decision is 
adopted by the Council, which is within the maximum period allowed by Article 19(2) of the 
Energy Taxation Directive. 

According  to  the  Croatian  authorities,  the  aim  of  the  measure  is  to  alleviate  the  high  retail 
prices  of  gas  oil  and  petrol  in  the  country,  resulting  from  the  recent  geopolitical 
developments, and directly affecting both households and companies. 

In response to the 2022 energy crisis, as a result of the Ukraine war, three derogations from 
the Energy Taxation Directive were granted to Member States with the objective to mitigate 
the high retail fuel prices resulting from the geopolitical developments at the time and directly 
affecting both households and companies.2 

In  its  conclusions  of  19  March  2026,  the  European  Council  underlined  that  the  energy 
transition  remains  the  most  effective  strategy  for  achieving  Europe’s  strategic  autonomy, 
strengthening  resilience,  structurally  lowering  energy  prices,  and  delivering  the  clean, 
abundant and homegrown energy needed to power the economy of the future. 

At the same the European Council recognised that targeted solutions are needed in the short 
term to ensure affordable energy, taking into account technological neutrality and the specific 
situations of Member States, the particular exposure of certain industrial sectors to the risk of 
relocation,  and  the  need  to  improve  the  conditions  for  energy-intensive  innovative  sectors, 
without undermining predictability and the level playing field.  

1 
2 

OJ L 283, 31.10.2003, p. 51–70. 
Council  implementing  decision  (EU)  2022/1843,  Council  implementing  decision  (EU)  2022/1662, 
Council implementing decision (EU) 2023/1197. 

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In view of this, the European Council  called on the  Commission  to  present  without delay a 
toolbox of targeted temporary measures to address the recent spikes in the prices of imported 
fossil  fuels  arising  from  the  crisis  in  the  Middle  East.  The  European  Council  Conclusions 
provide political guidance from the Member States and constitute a political mandate to adopt 
fiscal  measures  allowing  for  the  requested  flexibilities.  These  Conclusions  clearly  advocate 
for  the  full  utilisation  of  the  derogations  and  flexibilities  foreseen  in  the  Energy  Taxation 
Directive,  including  the  adoption  of  temporary  reduced  rates,  carefully  linked  to  the 
extraordinary circumstances and the objectives of energy affordability. 

The objectives of such measures would be to enable Member States to develop targeted and 
temporary  solutions  to  deal  with  the  negative  impact  of  the  current  energy  crises  on  prices. 
These  are  needed  in  the  short  term  to  ensure  affordable  energy,  taking  into  account 
technological neutrality and the specific situations of Member States, the particular exposure 
of certain industrial sectors to the risk of relocation, and the need to improve the conditions 
for  energy-intensive  innovative  sectors,  without  undermining  predictability  and  the  level 
playing field. 

Since the outbreak of the conflict on 28 February 2026 and the ensuing disruption of the Strait 
of  Hormuz  the  oil  price  (Brent)  has  risen  from  around  60  EUR/barrel  to  more  than  90 
EUR/barrel3.  Following  this  price  hike,  the  average  fuel  prices  in  Croatia  were  reported  as 
follows:4 

Petrol 
(Super 95) 

30/03/26 
23/03/26 
16/03/26 
09/03/26 
02/03/26 
23/02/26 
16/02/26 

 €1.68  
 €1.57  
 €1.55  
 €1.50  
 €1.48  
 €1.47  
 €1.46  

Gas oil 

 €1.88  
 €1.69  
 €1.67  
 €1.54  
 €1.51  
 €1.49  
 €1.50  

Looking at the energy prices development  of oil within the period of this derogation, prices 
are  expected  to  continue  to  be  elevated.  After  that,  expectations  depend  heavily  on  the 
duration of the conflict in the Middle East and the the disruption of the Strait of Hormuz. 

Oil prices are expected to remain elevated while the conflict and the disruption of the Strait of 
Hormuz is ongoing. The fuel prices follow the dynamics of crude oil price with a delay of a 
week or two, with the distinction that gasoline prices tend to react less directly to oil prices, 
while diesel and jet fuel that EU is importing tend to be more volatile than crude oil prices. 

The global nature of oil prices and the limited influence Member States have on those prices, 
makes this crisis an exogenous crisis. All EU Member States will be subject to similar global 
prices  for  energy  products.  The  ability  to  cope  with  price  increases  will,  however,  differ 
significantly,  for  instance  dependant  on  income,  transport  mode,  heating  source  and  the 
energy  efficiency  of  housing.  This  will  make  effects  of  price  increases  asymmetrical. 
Additionally,  lower  income  households  tend  to  spend  a  larger  part  of  their  income  on 

3 

4 

DG ENER, Weekly oil bulletin, 2 April 2026, https://energy.ec.europa.eu/data-and-analysis/weekly-oil-
bulletin_en. 
DG ENER, Weekly oil bulletin, 2 April 2026, https://energy.ec.europa.eu/data-and-analysis/weekly-oil-
bulletin_en. 

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consumption, instead of investments or savings. This makes increases in consumption prices 
more impactful for lower income households. 

Since the outbreak of the war on 28 February 2026 and the resulting increase in energy prices, 
the Government of the Republic of Croatia adopted, on 10 March 2026, an amendment to the 
Regulation on Excise Duty on Energy and Electricity, with the aim of mitigating the increase 
in the retail price of energy products. This amendment reduced the excise duty on gas oil used 
as motor fuel by EUR 0.02 per litre. 

At  the  same  time,  through  the  Regulation  on  Determining  the  Maximum  Retail  Price  of 
Petroleum Products, the Government introduced a cap on the retail prices of energy products 
by  limiting  trade  margins,  setting  a  maximum  premium  for  energy  undertakings  of  EUR 
0.1735 per litre for both unleaded petrol and gas oil used as motor fuels. 

As  the  war  continued  and  energy  prices  on  the  international  market  increased  further,  the 
Government of the Republic of Croatia adopted, on 24 March 2026, a second amendment to 
the Regulation on Excise Duty on Energy and Electricity. This amendment reduced the excise 
duty on unleaded petrol by EUR 0.06 per litre and gas oil used as motor fuel by EUR 0.07613 
per litre. 

In addition, the premiums for energy undertakings were further reduced, to EUR 0.1545 per 
litre for unleaded petrol and EUR 0.1245 per litre for gas oil used as motor fuels. 

Despite the above measures, retail prices of energy products remain significantly higher than 
those observed prior to the outbreak of the war in the Middle East. As of 24 March 2026, the 
retail  price  of  unleaded  motor  petrol  was  12%  higher  compared  to  24  February  2026  (i.e. 
before the outbreak of the conflict), while the retail price of diesel fuel was 19% higher over 
the same period. 

As a result of the above amendments, the currently applicable excise duty on gas oil used as 
motor  fuel  has  reached  the  minimum  level  laid  down  by  EU  law.  Consequently,  the 
Government  of  the  Republic  of  Croatia  no  longer  has  scope  to  further  reduce  retail  prices 
through additional reductions in excise duty on gas oil used as motor fuel, while for unleaded 
petrol a margin for further reduction remains, amounting to EUR 0.09331 per litre. 

In this context, it should be noted that in 2025, the quantities of energy products released for 
consumption  for  propulsion  purposes  in  the  Republic  of  Croatia  were  predominantly 
composed of diesel fuel, which accounted for 77% of total consumption. This highlights the 
particularly  significant  impact  of  retail  diesel  fuel  prices  on  the  social  and  economic 
conditions of citizens, as well as on the functioning of the economy. 

Due  to  its  specific  geographical  characteristics  and  insufficiently  developed  railway 
infrastructure,  the  Republic  of  Croatia  is  highly  dependent  on  road  transport  for  both 
passengers and goods, as well as on the use of private cars and buses for daily commuting. 

• 

Consistency with existing policy provisions in the policy area 

Article 19(1), first subparagraph of the Directive reads as follows:  

‘In addition  to  the provisions set  out  in  the previous  Articles, in  particular in  Articles 5, 15 
and 17, the Council, acting unanimously on a proposal from the Commission, may authorise 
any  Member  State  to  introduce  further  exemptions  or  reductions  for  specific  policy 
considerations.’ 

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By means of the tax reduction in question, the Croatian authorities intend to mitigate the high 
retail prices of transport fuels, gas oil and petrol triggered by the conflict in the Middle East 
and ultimately pursue the objective to reduce the social and economic impacts of the current 
geopolitical situation affecting both households and companies. 

These  tax  reductions  would  lead  to  a  situation  where  beneficiaries  would  be  charged  with 
national  rates,  which  can  fall  below  the  EU  minimum  tax  rates  under  the  Energy  Taxation 
Directive,  hence  the  authorisation  under  discussion.  This  can  contribute  to  the  stated  policy 
objectives. 

The  possibility  to  introduce  such  a  tax  reduction  can  be  envisaged  under  Article  19  of  the 
Directive  since  its  purpose  is  to  allow  Member  States  to  introduce  further  exemptions  or 
reductions for specific policy considerations.  

The limited period of validity of the authorisation of 6 months after the Council Implementing 
Decision takes effect, is within the maximum period allowed by Article 19(2) of the Energy 
Taxation Directive, with the possibility of renewal. 

Finally, the tax reduction is not cumulative with any other sorts of tax reduction. 

Under these circumstances, it appears appropriate to grant the authorisation for the requested 
period. 

At the same time, untargeted tax reductions imply significant fiscal costs and tend to increase 
fossil fuel demand, thereby exacerbating the imbalance of supply and demand. Therefore, the 
measure should remain strictly limited in time and its expected impact on fossil fuel demand 
as well as its fiscal cost should be assessed. Where needed, compensatory measures should be 
taken. 

State aid rules 

The temporary tax reduction requested by the Croatian authorities will go below the minimum 
levels of taxation of transport fuels as laid down in Article 7 and Table A of Annex I to the 
Directive  by  0.2195  EUR  per  litre  for  unleaded  petrol  and  0.2250  EUR per  litre  for  gas  oil 
used as motor fuels.  

The  present  proposal  is  without  prejudice  to  any  assessment  of  the  Croatian  measure  under 
State aid rules. Moreover, the proposal for a Council implementing decision does not prejudge 
the Member State’s obligation to ensure compliance with State aid rules. 

• 

Consistency with other Union policies 

Each draft derogation under Article 19 of the Energy Taxation Directive must be examined by 
the Commission taking into account the proper functioning of the internal market, the need to 
ensure fair competition and EU health, environment, energy and transport policies.  

According  to  the  Croatian  authorities,  the  envisaged  tax  reduction  should  partially  alleviate 
the  social  and  economic  burden  of  the  Croatian  population  due  to  the  recent  transport  fuels 
price  increase  resulting  also  from  the  conflict  in  Iran  and  the  disruption  in  the  Strait  of 
Hormuz. 

As a result of this exceptional situation, this temporary measure is not likely to affect intra-EU 
trade. Overall, the measure seems acceptable from the point of view of the proper functioning 

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of the internal market and the need to ensure fair competition. Given its limited effects and the 
limited duration, the measure should not distort competition or hinder  the functioning of the 
internal market.  

Environmental and climate policy 

The  Union  remains  firmly  committed  to  its  climate  and  energy  objectives,  as  stated  in  the 
European Climate Law (Regulation 2021/1119). The temporary tax reductions allowed by this 
act should not lead to a structural weakening of price signals that encourage energy efficiency 
and the transition to renewable energy sources. 

Energy policy 

Given  the  scale  of  the  current  energy  price  spike  resulting  from  the  situation  in  the  Middle 
East,  Member  States  require  an  ability  to  temporarily  lower  the  excise  rates  below  the  EU 
minimum rates for products not covered by the above provision.  

Given its short duration and the current exceptional circumstances linked to the geopolitical 
situation  coupled  with  an  exceptionally  high  market  price  of  energy  products,  an  ability  to 
reduce  excise  rates  below  minimum  rates  established  under  Directive  2003/96/EC  is 
considered  adequate  and  proportionate  to  the  need  to  balance  out  the  specific  policy 
objectives  listed  in  Article  19  of  the  Energy  Taxation  Directive,  and  notably  the  EU’s 
environmental  policy  with  the  emergency  imperative  to  ensure  energy  affordability  for 
businesses and households.  

Internal market policy and fair competition 

As a result of the exceptional situation, this temporary measure is not likely to affect intra-EU 
trade. Overall, the measure seems acceptable from the point of view of the proper functioning 
of the internal market and the need to ensure fair competition. Given its limited effects and the 
limited duration, the measure should not distort competition or hinder the functioning of the 
internal market.  

Social policy  

The  observed  and  expected  increase  in  the  cost  of  energy  across  the  Union  has  a 
disproportionate  impact  on  low-income  households  given  that  energy  costs  generally 
constitute a larger share of their budgets5. Reductions in excise duties on energy products can 
therefore  have  a  positive  social  impact  by  contributing  to  reducing  energy  costs  for  low-
income households.  

2. 

• 

LEGAL BASIS, SUBSIDIARITY AND PROPORTIONALITY 

Legal basis 

Article 19 of Council Directive 2003/96/EC. 

• 

Subsidiarity (for non-exclusive competence)  

The  field  of  indirect  taxation  covered  by  Article  113  of  TFEU  is  not  in  itself  within  the 
exclusive competence of the European Union within the meaning of Article 3 of TFEU. 

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Economic  and  distributional  effects  of  higher  energy  prices  on  households  in  the  EU  -  Employment, 
Social Affairs and Inclusion 

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However,  pursuant  to  Article  19  of  Directive  2003/96/EC,  the  Council  has  been  granted  an 
exclusive competence, as a matter of secondary law, to authorise Member States to introduce 
further exemptions or reductions within the meaning of that provision. Member States cannot 
therefore substitute themselves for the Council. As a result, the principle of subsidiarity is not 
applicable  to  the  present  implementing  decision.  In  any  event,  since  this  act  is  not  a  draft 
legislative act, it should not be transmitted to national Parliaments pursuant to Protocol No 2 
to the Treaties for review of compliance with the subsidiarity principle. 

• 

Proportionality 

The proposal respects the principle of proportionality. The tax reductions do not exceed what 
is necessary to attain the objective in question.  

The authorisation is for a very limited period of time, namely for 6 months, and in an energy 
crisis context.  

• 

Choice of the instrument 

The  instrument  proposed  is  a  Council  implementing  decision.  Article  19  of  Directive 
2003/96/EC makes provision for this type of measure only. 

3. 

• 

RESULTS 
CONSULTATIONS AND IMPACT ASSESSMENTS 

EX-POST 

EVALUATIONS, 

OF 

STAKEHOLDER 

Ex-post evaluations/fitness checks of existing legislation 

The measure does not require the evaluation of existing legislation. 

• 

Stakeholder consultations 

This proposal is based on a request made by Croatia and concerns only this Member State.  

• 

Collection and use of expertise 

There was no need for external expertise. 

• 

Impact assessment 

This proposal concerns an authorisation for an individual Member State upon its own request 
and does not require an impact assessment. In line with better regulation rules these types of 
acts are not subject to an impact assessment, by their nature. 

• 

Regulatory fitness and simplification 

The  measure  does  not  provide  for  a  simplification.  It  is  the  result  of  the  request  made  by 
Croatia and concerns only this Member State. 

• 

Fundamental rights 

The measure has no bearing on fundamental rights. 

4. 

BUDGETARY IMPLICATIONS 

The  measure  does  not  impose  any  financial  or  administrative  burden  on  the  Union.  The 
proposal therefore has no impact on the budget of the Union. 

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5. 

• 

OTHER ELEMENTS 

Implementation plans and monitoring, evaluation and reporting arrangements 

An  implementation  plan  is  not  necessary.  This  proposal  concerns  an  authorisation  for  a  tax 
reduction,  which  is  provided  for  a  limited  period  of  time.  The  applicable  tax  rates  can  fall 
below the minimum levels of taxation set by the Energy Taxation Directive. The measure can 
be evaluated in case of a proposal to extend the validity of this Decision. 

• 

Explanatory documents (for directives) 

The proposal does not require explanatory documents on the transposition. 

• 

Detailed explanation of the specific provisions of the proposal 

Article 1 stipulates that Croatia will be allowed to apply reduced taxation rates to gas oil and 
unleaded petrol used as motor fuels, below the minimum levels of taxation. 

Article 2 stipulates that the authorisation requested is granted for 6 months after the entry into 
force of the Decision, as requested by Croatia, within the maximum period of 6 years allowed 
by the Directive. 

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2026/0153 (NLE) 

Proposal for a 

COUNCIL IMPLEMENTING DECISION 

authorising Croatia to apply reduced rates of excise duty to gas oil and unleaded petrol 
used as motor fuels, pursuant to Article 19 of Directive 2003/96/EC 

THE COUNCIL OF THE EUROPEAN UNION, 

Having regard to the Treaty on the Functioning of the European Union, 

Having  regard  to  Council  Directive  2003/96/EC  of  27  October  2003  restructuring  the 
Community framework for the taxation of energy products and electricity1, and in particular 
Article 19 thereof, 

Having regard to the proposal from the European Commission, 

Whereas: 

(1) 

(2) 

(3) 

(4) 

In the weeks preceding the adoption of this Decision, sharp and persistent increases in 
wholesale and retail prices of energy products have been observed across the Union, 
triggered by the geopolitical developments in the Middle East, which impacted supply 
chains  of  oil  and  oil  products  globally.  These  developments  have  had  significant 
adverse  effects  on  households, 
in  particular  vulnerable  consumers,  and  on 
undertakings, including small and medium‑sized enterprises, thereby posing a serious 
risk  to  social  cohesion,  economic  stability  and  the  proper  functioning  of  the  internal 
market. 
In  its  Conclusions  of  19  March  2026,2  the  European  Council  recognised  the 
extraordinary  nature  of  the  energy  market  situation  and  its  macroeconomic 
implications.  The  Council  invited  the  European  Commission  to  work  closely  with 
Member  States  to  design  national  temporary  and  targeted  measures,  to  mitigate 
significant  impacts  of  fuel  price  increases  due  to  the  crisis  in  the  Middle  East,  and 
underlined  in  particular  the  need  for  a  coordinated  response  as  the  conflict  in  the 
Middle  East  has  an  immediate  impact  on  energy  prices  for  European  citizens  and 
businesses. 

Excise  duties  as  established  by  Directive  2003/96/EC  contribute  to  the  final  cost  of 
energy  products  supplied  within  the  Union.  A  reduction  in  excise  duties  below  the 
minimum  rates can mitigate some of the energy cost  increases  currently experienced 
by Member States,  

The  flexibilities  provided  by  Directive  2003/96/EC  enables  Member  States,  within 
defined limits,  to  lower the tax burden on specific energy products in  a targeted  and 
temporary  manner.  In  view  of  the  exceptional  and  urgent  nature  of  the  current 
situation,  it  is  necessary  to  provide  for  specific,  time‑limited  flexibilities  explicitly 
aimed at alleviating the impact of the energy price shock. 

1 
2 

OJ L 283, 31.10.2003, p. 51, ELI: http://data.europa.eu/eli/dir/2003/96/oj. 
https://www.consilium.europa.eu/media/lwhk3itd/en-20260319-european-council-conclusions.pdf  

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(5) 

(6) 

(7) 

(8) 

(9) 

(10) 

Temporary  reductions  in  the  taxation  of  targeted  energy  products  can  deliver  rapid 
relief  to  households  and  undertakings  by  directly  lowering  end‑user  prices.  In  the 
current situation, such extraordinary reductions are a suitable and necessary instrument 
to  address  the  serious  disturbance  in  the  economy  resulting  from  the  energy  price 
shock. 

By letter dated 2 April 2026, the Croatian authorities requested authorisation, pursuant 
to Article 19 of Directive 2003/96/EC, to apply reduced rates of excise duty to gas oil 
and  unleaded  petrol  used  as  motor  fuels  which  fall  below  the  minimum  levels  of 
taxation  applicable  to  motor  fuel  referred  to  in  Article  7  of  that  Directive  by  0.2195 
EUR  per  litre  for  unleaded  petrol  and  0.225  EUR  per  litre  for  gas  oil.  The 
authorisation was requested for a period of 6 months. 

According to the Croatian authorities, the application of a reduced rate of excise duty 
aims to mitigate the impact of high retail prices of petrol and gas oil resulting from the 
geopolitical situation and directly affecting both households and companies. 

The  requested  authorisation  has  been  reviewed  by  the  Commission  and  been  found 
unlikely  to  hinder  the  proper  functioning  of  the  internal  market.  Given  its  short 
duration and the exceptional circumstances linked to the geopolitical situation coupled 
with  an  exceptionally  high  market  price  of  oil,  the  requested  derogation  has  been 
found  to  be  adequate  and  proportionate  considering  the  need  to  strike  a  balance 
between the specific policy objectives listed in Article 19(1) of Directive 2003/96/EC, 
and  in  particular  the  Union  environmental  policy  and  the  emergency  imperative  to 
ensure energy affordability for businesses and households. 

Croatia  should  therefore  be  authorised  to  temporarily  apply  reduced  rates  of  excise 
duty  below  the  minimum  Union  levels  to  unleaded  petrol  and  gas  oil  used  as  motor 
fuels. 

In accordance with Article 19(2) of Directive 2003/96/EC, each authorisation granted 
under  that  provision  is  to  be  strictly  limited  in  time.  However,  in  order  not  to 
undermine  future  developments  of  the  existing  legal  framework,  it  is  appropriate  to 
provide  that,  should  the  Council,  acting  on  the  basis  of  Article  113  or  any  other 
relevant provision of the Treaty on the Functioning of the European Union, introduce 
new minimum levels of taxation as referred to in Article 7 of Directive 2003/96/EC for 
gas oil and unleaded petrol used as motor fuels to which this authorisation would not 
be adapted, this authorisation should cease to apply. 

(11)  At the same time, untargeted tax reductions imply significant fiscal costs and tend to 
increase  fossil  fuel  demand,  thereby  exacerbating  the  imbalance  of  supply  and 
demand. Therefore, the measure should remain strictly limited in time. 

(12)  This  Decision  is  without  prejudice  to  the  application  of  Union  rules  regarding  State 

aid, 

HAS ADOPTED THIS DECISION:  

Croatia is authorised to  apply a reduction of up to 0.2195 EUR per litre  for unleaded petrol 
used as motor fuels and up to 0.225 EUR per litre for gas oil used as motor fuels below the 
minimum rates of excise duty referred to in Article 7 of Directive 2003/96/EC. 

Article 1 

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Article 2 

This decision shall apply for [6 months after the day of the notification]. 

However, in the event that the Council, acting on the basis of Article 113 or any other relevant 
provision  of  the  Treaty  on  the  Functioning  of  the  European  Union,  modifies  the  minimum 
levels of taxation as referred to in Article 7 of Directive 2003/96/EC for gas oil and unleaded 
petrol used as motor fuels with which the authorisation granted in Article 1 of this Decision 
would not be compatible, this Decision shall cease to apply on the day on which that modified 
minimum levels of taxation become applicable. 

This Decision shall take effect on the date of its notification. 

Article 3 

This Decision is addressed to the Republic of Croatia. 

Article 4 

Done at Brussels, 

For the Council 
The President 

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