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Commission Decision of 18 December 2006 concerning a request from the Republic of Latvia to apply a reduced rate of VAT to the supply of district heating, natural gas and electricity to households (notified under document number C(2006) 6592) (Only the Latvian text is authentic) (2007/68/EC)
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- 2007 No. 68
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Article 1
Latvia may apply the measure notified in its letter registered by the Commission on 10 July 2006, applying a reduced rate of VAT to the supply of district heating, natural gas and electricity to households, irrespective of the conditions of production and supply.
Article 2
For the purposes of this Decision, households shall be defined as natural persons who are the recipients of the supplies referred to in Article 1 for the purposes of their final consumption, excluding therefore any supplies made for the needs of their commercial, professional and other economic activities.
Article 3
This Decision is addressed to the Republic of Latvia.
Done at Brussels, 18 December 2006.
For the Commission
Markos Kyprianou
Member of the Commission
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