(1) The sale prices of petroleum products released for consumption in the Grand Duchy of Luxembourg are subject to a mandatory reduction of an amount including all taxes of 0.075 euro per litre.
Petroleum products within the meaning of the first paragraph , means the following energy products within the meaning of the amended law of 17 December 2010 setting excise duties and similar taxes on energy products, electricity, manufactured tobacco products, alcohol and alcoholic beverages:
| 1° | diesel oil used as fuel for industrial and commercial uses; |
| 2° | diesel used as fuel. |
The reduction in the sale price under the first paragraph is applicable until July 31, 2022 for diesel used as fuel for industrial and commercial uses and until December 31, 2022 for diesel used as fuel and if applies to all sales operations of these petroleum products from release for consumption to sale to the final consumer.
(2) The sale prices of diesel used exclusively for agricultural and horticultural work, in fish farming and forestry are subject to a mandatory reduction of an amount including all taxes of 0.075 euro per litre.
The reduction in the sale price under the first paragraph is applicable until July 31, 2022 and applies to all sales operations of this petroleum product from release for consumption to sale to the end consumer. .
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