Article 1
1
Sweden is hereby authorised to apply a reduced rate of taxation to electricity consumed by households and service sector companies situated in the municipalities listed in the Annex.
The reduction of the standard national rate of taxation for electricity shall not exceed what is necessary to compensate for the extra heating costs due to the northern location, in comparison with the rest of Sweden, and shall not exceed SEK 96 per MWh.
2
The reduced rates must comply with the requirements of Directive 2003/96/EC, and in particular with the minimum rates laid down in Article 10 thereof.
Article 2
This Decision shall take effect on the day of its notification.
It shall apply from 1 January 2012 until 31 December 2017.
Article 3
This Decision is addressed to the Kingdom of Sweden.
Done at Brussels, 24 January 2012.
For the Council
The President
M. Vestager