No L 106/22 Official Journal of the European Communities 24. 4. 97 (Acts whose publication is not obligatory) COMMISSION COMMISSION DECISION of 22 October 1996 on a tax credit scheme introduced by Italy for professional road hauliers (C 45/95 ex NN 48/95) (Only the Italian text is authentic) (Text with EEA relevance) (97/270/EC) THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, and in particular Articles 5, 92 and 93 thereof, Having regard to the Agreement on the European Economic Area, and in particular Articles 61 and 62 thereof, Whereas: The Italian authorities have introduced a tax credit scheme for Italian road hauliers relating to tax for 1993 and 1994, accompanied by compensatory payments for non-Italian Community hauliers to refund part of their fuel costs. This scheme was instituted by the following legal framework: As regards 1993: — Decree Law No 82 of 29 March 1993 (Gazzetta Uffi- ciale della Repubblica Italiana (GURI) No 134, 10. 6. 1993), as amended and converted by Law No 162 of 27 May 1993 (GURI No 123, 28. 5. 1993), Decrees of 27 April 1993 (GURI No 100, 30. 4. 1993) and of 23 September 1993 (GURI No 228, 28. 9. 1993), Decree Law No 309 of 23 May 1994 (GURI No 119, 24. 5. 1994), as converted into Law No 459 of 22 July 1994, Decree of 23 April 1993 (GURI No 100, 30. 4. 1993); regards 1994: Decree Law No 642 of 22 November 1994 (GURI No 273, 22. 11. 19%4), Decree Law No 21 of 21 January 1995 (GURI No 17, 21. 1. 1995), as converted into Law No 84 of 22 March 1995 (GURI No 68, 22. 3. 1995), Decree of 28 November 1994 (GURI No 280, 30. 11. 1954), Decree Law No 92 of 29 March 1995 (GURI No 7§, 30. 3. 1995), Decree Law No 205 of 30 May 1995 (GURI No 124, 30. 5. 1995), Decree Law No 311 of 28 July 1995 (GURI No 178, 29. 7. 1995), Decree Law No 402 of 26 September 1995 (GURI No 226, 27. 9. 1995) (Not converted into Law within two months), Implementing Decree of 30 March 1995 (GURI No 78, 3. 4. 1995).