19.4.2008 Official Journal of the European Union L 109/27 I (Acts adopted under the EC Treaty/Euratom Treaty whose publication is not obligatory) DECISIONS COUNCIL COUNCIL DECISION of 7 April 2008 authorising Italy to apply, in determined geographical areas, reduced rates of taxation on gas oil and LPG used for heating purposes in accordance with Article 19 of Directive 2003/96/EC (Only the Italian text is authentic) (2008/318EC) THE COUNCIL OF THE EUROPEAN UNION, (2) By letter dated 17 October 2006 the Italian authorities requested authorisation, under Article 19 of Directive 2003/96/EC, to apply within the same geographical areas reduced rates of taxation on gas oil and LPG used for heating purposes. Italy wishes to continue, after 31 December 2006, its national practice followed under the abovementioned derogation. The present auth- orisation is requested for the period from 1 January 2007 to 31 December 2012. Having regard to the Treaty establishing the European Community, Having regard to Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity ('), and in particular Article 19(1) thereof, icle 19(1) thereo (3)  Italy has a very diversified territory with variable climate and geographical conditions. In 1999 Italy raised the general level of excise duties as part of a reform of its tax system. Taking into account the particularities of its territory, Italy at the same time introduced reduced rates of taxation for gas oil and LPG with a view to partially offset excessively high heating costs borne by residents in certain geographical areas. Having regard to the proposal from the Commission, Whereas: (4)  The tax differentiation aims at putting the population of (1) By Article 18(1) of Directive 2003/96/EC, read in the eligible areas on a more comparable footing with the conjunction with Annex II to that Directive, Italy was rest of the Italian population by means of reducing exces- authorised to apply in certain ‘particularly disadvantaged sively high heating costs. For the purposes of identifying areas’ reduced rates of excise duty on domestic fuel and the eligible areas, Italy has based itself on objective LPG used for heating. The derogation was applicable criteria, concerning the climatic conditions of the area until 31 December 2006. in question as well as access to the natural gas network. The latter criterion mirrors the degree of (") OJ L 283, 31.10.2003, p. 51. Directive as amended by Directive choice as between fuels, open to the population of the 2004/75[EC (O] L 157, 30.4.2004, p. 100). area concerned.