COMMISSION DECISION
of 6 December 2006
on the State and C 22/2006 (ex N 615/05) which Italy is planning to implement for tax rebates on oil emulsions with water
(notified under document number C(2006) 5805)
(Only the Italian version is authentic)
(Text with EEA relevance)
(2007/508/EC)
I. PROCEDURE
II. DESCRIPTION OF THE MEASURE
|
Emulsions |
Conventional fuels |
Gas oil for transport |
79 359 |
24,5 million |
Gas oil for heating |
12 574 |
2,9 million |
Fuel oil for heating |
12 498 |
151 000 |
Emulsions |
Normal rate |
Reduction |
Reduced rate |
Min. tax level of ETD(7) |
water/gas oil, used as motor fuel in transport |
EUR 403 |
EUR 146,3 |
EUR 256,7 |
EUR 302 |
water/gas oil, used for heating |
EUR 403,2 |
EUR 158 |
EUR 245,2 |
EUR 21 |
water/low sulphur heavy fuel oil, used for heating |
EUR 64,2 |
EUR 34,7 |
EUR 29,5 |
EUR 15 |
III. GROUNDS FOR INITIATING THE ARTICLE 88(2) PROCEDURE
IV. COMMENTS FROM INTERESTED PARTIES
V. COMMENTS FROM ITALY
VI. ASSESSMENT OF THE MEASURE
|
Water emulsions with: |
||||
gas oil, used in transport |
gas oil, used for heating |
low sulphur heavy fuel for heating |
|||
Raw materials: |
|||||
|
387 |
387 |
362 |
||
|
0,5 |
0,5 |
0,5 |
||
|
62 |
62 |
14,5 |
||
|
8 |
8 |
|
||
|
3,5 |
3,5 |
|
||
|
1 |
1 |
|
||
Logistics costs: |
|||||
|
6 |
6 |
6 |
||
|
4 |
4 |
4 |
||
|
1 |
1 |
1 |
||
|
10 |
10 |
10 |
||
|
483 |
483 |
398 |
||
|
24,15 |
24,15 |
19,9 |
||
|
507,15 |
507,15 |
417,9 |
||
|
256 |
245 |
29,5 |
||
|
76,31 |
75,21 |
44,74 |
||
|
10 |
10 |
10 |
||
|
849,46 |
837,36 |
502,14 |
||
|
843 |
831 |
490 |
||
Difference (R – S)(19) |
6,46 |
6,36 |
12,14 |