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Document 02003L0096-20230110
Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (Text with EEA relevance)Text with EEA relevance
Consolidated text: Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (Text with EEA relevance)Text with EEA relevance
Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (Text with EEA relevance)Text with EEA relevance
02003L0096 — EN — 10.01.2023 — 003.001
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COUNCIL DIRECTIVE 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (OJ L 283 31.10.2003, p. 51) |
Amended by:
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Official Journal |
||
No |
page |
date |
||
L 157 |
87 |
30.4.2004 |
||
L 157 |
100 |
30.4.2004 |
||
COMMISSION IMPLEMENTING DECISION (EU) 2018/552 of 6 April 2018 |
L 91 |
27 |
9.4.2018 |
|
COMMISSION IMPLEMENTING DECISION (EU) 2022/2521 of 20 December 2022 |
L 326 |
57 |
21.12.2022 |
Corrected by:
COUNCIL DIRECTIVE 2003/96/EC
of 27 October 2003
restructuring the Community framework for the taxation of energy products and electricity
(Text with EEA relevance)
Article 1
Member States shall impose taxation on energy products and electricity in accordance with this Directive.
Article 2
For the purposes of this Directive, the term ‘energy products’ shall apply to products:
falling within CN codes 1507 to 1518 , if these are intended for use as heating fuel or motor fuel;
falling within CN codes 2701 , 2702 and 2704 to 2715 ;
falling within CN codes 2901 and 2902 ;
falling within CN code 2905 11 00 , which are not of synthetic origin, if these are intended for use as heating fuel or motor fuel;
falling within CN code 3403 ;
falling within CN code 3811 ;
falling within CN code 3817 ;
falling within CN codes ►M3 3824 99 86 , 3824 99 92 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products), 3824 99 93 , 3824 99 96 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products), 3826 00 10 and 3826 00 90 ◄ if these are intended for use as heating fuel or motor fuel.
This Directive shall also apply to:
Electricity falling within CN code 2716 .
In addition to the taxable products listed in paragraph 1, any product intended for use, offered for sale or used as motor fuel, or as an additive or extender in motor fuels, shall be taxed at the rate for the equivalent motor fuel.
In addition to the taxable products listed in paragraph 1, any other hydrocarbon, except for peat, intended for use, offered for sale or used for heating purposes shall be taxed at the rate for the equivalent energy product.
This Directive shall not apply to:
output taxation of heat and the taxation of products falling within CN-codes 4401 and 4402 ;
the following uses of energy products and electricity:
A Decision to update the codes of the combined nomenclature for the products referred to in this Directive shall be taken once every year in accordance with the procedure laid down in Article 27. The Decision must not result in any changes in the minimum tax rates applied in this Directive or to the addition or removal of any energy products and electricity.
Article 3
References in Directive 92/12/EEC to ‘mineral oils’ and ‘excise duty’, insofar as it applies to mineral oils, shall be interpreted as covering all energy products, electricity and national indirect taxes referred to respectively in Articles 2 and 4(2) of this Directive.
Article 4
Article 5
Provided that they respect the minimum levels of taxation prescribed by this Directive and that they are compatible with Community law, differentiated rates of taxation may be applied by Member States, under fiscal control, in the following cases:
Article 6
Member States shall be free to give effect to the exemptions or reductions in the level of taxation prescribed by this Directive either:
directly,
by means of a differentiated rate,
or
by refunding all or part of the amount of taxation.
Article 7
Not later than 1 January 2012, the Council, acting unanimously after consulting the European Parliament, shall, on the basis of a report and a proposal from the Commission, decide upon the minimum levels of taxation applicable to gas oil for a further period beginning on 1 January 2013.
‘Commercial gas oil used as propellant’ shall mean gas oil used as propellant for the following purposes:
the carriage of goods for hire or reward, or on own account, by motor vehicles or articulated vehicle combinations intended exclusively for the carriage of goods by road and with a maximum permissible gross laden weight of not less than 7,5 tonnes;
the carriage of passengers, whether by regular or occasional service, by a motor vehicle of category M2 or category M3, as defined in Council Directive 70/156/EEC of 6 February 1970 on the approximation of the laws of the Member States relating to the type-approval of motor vehicles and their trailers ( 3 ).
Article 8
This Article shall apply to the following industrial and commercial purposes:
agricultural, horticultural or piscicultural works, and in forestry;
stationary motors;
plant and machinery used in construction, civil engineering and public works;
vehicles intended for use off the public roadway or which have not been granted authorisation for use mainly on the public roadway.
Article 9
Article 10
Article 11
The economic activities comprise all activities of producers, traders and persons supplying services including mining and agricultural activities and activities of the professions.
States, regional and local government authorities and other bodies governed by public law shall not be considered as business entities in respect of the activities or transactions in which they engage as public authorities. However, when they engage in such activities or transactions, they shall be considered as a business in respect of these activities or transactions where treatment as non-business would lead to significant distortions of competition.
Article 12
Article 13
Article 14
In addition to the general provisions set out in Directive 92/12/EEC on exempt uses of taxable products, and without prejudice to other Community provisions, Member States shall exempt the following from taxation under conditions which they shall lay down for the purpose of ensuring the correct and straightforward application of such exemptions and of preventing any evasion, avoidance or abuse:
energy products and electricity used to produce electricity and electricity used to maintain the ability to produce electricity. However, Member States may, for reasons of environmental policy, subject these products to taxation without having to respect the minimum levels of taxation laid down in this Directive. In such case, the taxation of these products shall not be taken into account for the purpose of satisfying the minimum level of taxation on electricity laid down in Article 10;
energy products supplied for use as fuel for the purpose of air navigation other than in private pleasure-flying.
For the purposes of this Directive ‘private pleasure-flying’ shall mean the use of an aircraft by its owner or the natural or legal person who enjoys its use either through hire or through any other means, for other than commercial purposes and in particular other than for the carriage of passengers or goods or for the supply of services for consideration or for the purposes of public authorities.
Member States may limit the scope of this exemption to supplies of jet fuel (CN code 2710 19 21 );
energy products supplied for use as fuel for the purposes of navigation within Community waters (including fishing), other than private pleasure craft, and electricity produced on board a craft.
For the purposes of this Directive ‘private pleasure craft’ shall mean any craft used by its owner or the natural or legal person who enjoys its use either through hire or through any other means, for other than commercial purposes and in particular other than for the carriage of passengers or goods or for the supply of services for consideration or for the purposes of public authorities.
Article 15
Without prejudice to other Community provisions, Member States may apply under fiscal control total or partial exemptions or reductions in the level of taxation to:
taxable products used under fiscal control in the field of pilot projects for the technological development of more environmentally-friendly products or in relation to fuels from renewable resources;
electricity:
energy products and electricity used for combined heat and power generation;
electricity produced from combined heat and power generation, provided that the combined generators are environmentally friendly. Member States may apply national definitions of ‘environmentally-friendly’ (or high efficiency) cogeneration production until the Council, on the basis of a report and a proposal from the Commission, unanimously adopts a common definition;
energy products and electricity used for the carriage of goods and passengers by rail, metro, tram and trolley bus;
energy products supplied for use as fuel for navigation on inland waterways (including fishing) other than in private pleasure craft, and electricity produced on board a craft;
natural gas in Member States in which the share of natural gas in final energy consumption was less than 15 % in 2000;
The total or partial exemptions or reductions may apply for a maximum period of ten years after the entry into force of this Directive or until the national share of natural gas in final energy consumption reaches 25 %, whichever is the sooner. However, as soon as the national share of natural gas in final energy consumption reaches 20 %, the Member States concerned shall apply a strictly positive level of taxation, which shall increase on a yearly basis in order to reach at least the minimum rate at the end of the period referred to above.
The United Kingdom of Great Britain and Northern Ireland may apply the total or partial exemptions or reductions for natural gas separately for Northern Ireland;
electricity, natural gas, coal and solid fuels used by households and/or by organisations recognised as charitable by the Member State concerned. In the case of such charitable organisations, Member States may confine the exemption or reduction to use for the purpose of non-business activities. Where mixed use takes place, taxation shall apply in proportion to each type of use. If a use is insignificant, it may be treated as nil;
natural gas and LPG used as propellants;
motor fuels used in the field of the manufacture, development, testing and maintenance of aircraft and ships;
motor fuels used for dredging operations in navigable waterways and in ports;
products falling within CN code 2705 used for heating purposes.
On the basis of a proposal from the Commission, the Council shall before 1 January 2008 examine if the possibility of applying a level of taxation down to zero shall be repealed.
Article 16
Member States may, without prejudice to paragraph 5, apply an exemption or a reduced rate of taxation under fiscal control on the taxable products referred to in Article 2 where such products are made up of, or contain, one or more of the following products:
Member States may also apply a reduced rate of taxation under fiscal control on the taxable products referred to in Article 2 where such products contain water (CN codes 2201 and ►M3 2853 90 10 ◄ ).
‘Biomass’ shall mean the biodegradable fraction of products, waste and residues from agriculture (including vegetal and animal substances), forestry and related industries, as well as the biodegradable fraction of industrial and municipal waste.
The levels of taxation applied by Member States on the products made up of or containing the products referred to in paragraph 1 may be lower than the minimum levels specified in Article 4.
As part of a multiannual programme authorised by an administrative authority prior to 31 December 2012, Member States may apply the exemption or reduction under paragraph 1 after 31 December 2012 and until the end of the multiannual programme. The period may not be renewed.
Article 17
Provided the minimum levels of taxation prescribed in this Directive are respected on average for each business, Member States may apply tax reductions on the consumption of energy products used for heating purposes or for the purposes of Article 8(2)(b) and (c) and on electricity in the following cases:
in favour of energy-intensive business
where agreements are concluded with undertakings or associations of undertakings, or where tradable permit schemes or equivalent arrangements are implemented, as far as they lead to the achievement of environmental protection objectives or to improvements in energy efficiency.
Article 18
Subject to a prior review by the Council, on the basis of a proposal from the Commission, this authorisation shall expire on 31 December 2006 or on the date specified in Annex II.
The Portuguese Republic may apply a transitional period until 1 January 2009 to adjust its national level of taxation on gas oil used as propellant to the new minimum level of EUR 302 and until 1 January 2012 to reach EUR 330. Until 31 December 2009, it may furthermore apply a differentiated rate on commercial use of gas oil used as propellant, provided that this does not result in taxation at below EUR 272 per 1 000 l and that the national levels of taxation in force on 1 January 2003 are not reduced. From 1 January 2010 until 1 January 2012, it may apply a differentiated rate on commercial use of gas oil used as propellant, provided that this does not result in taxation at below EUR 302 per 1000 l and that the national levels of taxation in force on 1 January 2010 are not reduced. The differentiated rate on commercial use of gas oil used as propellant may also be applied for taxis until 1 January 2012. With respect to Article 7(3)(a) it may apply, until 1 January 2008, a maximum permissible gross laden weight of not less than 3,5 tonnes in the definition of commercial purposes.
The Portuguese Republic may apply total or partial exemptions in the level of taxation of electricity until 1 January 2010.
The Hellenic Republic may apply a transitional period until 1 January 2010 to convert its current input electricity taxation system into an output taxation system and to reach the new minimum level of taxation for petrol.
The Hellenic Republic may apply a transitional period until 1 January 2010 to adjust its national level of taxation on gas oil used as propellant to the new minimum level of EUR 302 per 1 000 l and until 1 January 2012 to reach EUR 330. Until 31 December 2009 it may furthermore apply a differentiated rate on commercial use of gas oil used as propellant, provided that this does not result in taxation at below EUR 264 per 1 000 l and that the national levels of taxation in force on 1 January 2003 are not reduced. From 1 January 2010 until 1 January 2012, it may apply a differentiated rate on commercial use of gas oil used as propellant, provided that this does not result in taxation at below EUR 302 per 1 000 l and that the national levels of taxation in force on 1 January 2010 are not reduced. The differentiated rate on commercial use of gas oil used as propellant may also be applied for taxis until 1 January 2012. With respect to Article 7(3)(a) it may apply, until 1 January 2008, a maximum permissible gross laden weight of not less than 3,5 tonnes in the definition of commercial purposes.
The French Republic may apply a transitional period until 1 January 2009 to adapt its current electricity taxation system to the provisions set out in this Directive. During this period, the global average level of the current local electricity taxation is to be taken into account to assess whether the minimum rates set out in this Directive are respected.
Article 18a
Subject to a prior review by the Council, on the basis of a proposal from the Commission, this authorisation shall expire on 31 December 2006 or on the date specified in Annex III.
The Republic of Estonia may apply a transitional period until 1 January 2010 to adjust its national level of taxation on unleaded petrol used as propellant to the new minimum level of EUR 359 per 1 000 l. However, the level of taxation on unleaded petrol shall be no less than EUR 287 per 1 000 l as from 1 May 2004.
The Republic of Estonia may apply a total exemption from taxation of oil shale until 1 January 2009. Until 1 January 2013, it may furthermore apply a reduced rate in the level of taxation of oil shale, provided that it does not result in taxation at below 50 % of the relevant Community minimum rate as from 1 January 2011.
The Republic of Estonia may apply a transitional period until 1 January 2010 to adjust its national level of taxation on shale oil used for district heating purposes to the minimum level of taxation.
The Republic of Estonia may apply a transitional period until 1 January 2010 to convert its current input electricity taxation system into an output electricity taxation system.
The Republic of Latvia may apply a transitional period until 1 January 2011 to adjust its national level of taxation on unleaded petrol used as propellant to the new minimum level of EUR 359 per 1 000 l. However, the level of taxation on unleaded petrol cannot be less than EUR 287 per 1 000 l as from 1 May 2004 and no less than EUR 323 per 1 000 l as from 1 January 2008.
The Republic of Latvia may apply a transitional period until 1 January 2010 to adjust its national level of taxation on heavy fuel oil used for district heating purposes to the minimum level of taxation.
The Republic of Latvia may apply a transitional period until 1 January 2010 to adjust its national level of taxation on electricity to the relevant minimum levels of taxation. However, the level of taxation on electricity shall be no less than 50 % of the relevant Community minimum rates as from 1 January 2007.
The Republic of Latvia may apply a transitional period until 1 January 2009 to adjust its national level of taxation on coal and coke to the relevant minimum levels of taxation. However, the level of taxation on coal and coke shall be no less than 50 % of the relevant Community minimum rates as from 1 January 2007.
The Republic of Lithuania may apply a transitional period until 1 January 2011 to adjust its national level of taxation on unleaded petrol used as propellant to the new minimum level of EUR 359 per 1 000 l. However, the level of taxation on unleaded petrol shall be no less than EUR 287 per 1 000 l as from 1 May 2004 and no less than EUR 323 per 1 000 l as from 1 January 2008.
The Republic of Malta may apply a transitional period until 1 January 2010 to adjust its national level of taxation on gas oil and kerosene used as propellant to the minimum levels of EUR 330 per 1 000 l. However, the levels of taxation on gas oil and kerosene used as propellant shall be no less than EUR 245 per 1 000 l as from 1 May 2004.
The Republic of Malta may apply a transitional period until 1 January 2010 to adjust its national level of taxation on unleaded petrol and leaded petrol used as propellant to the relevant minimum levels of taxation. However, the levels of taxation on unleaded petrol and leaded petrol shall be no less than EUR 287 per 1 000 l and EUR 337 per 1 000 l respectively as from 1 May 2004.
The Republic of Malta may apply a transitional period until 1 January 2010 to adjust its national level of taxation on natural gas used as heating fuel to the relevant minimum levels of taxation. However, the effective tax rates applied to natural gas shall be no less than 50 % of the relevant Community minimum rates as from 1 January 2007.
The Republic of Malta may apply a transitional period until 1 January 2009 to adjust its national level of taxation on solid fuel to the relevant minimum levels of taxation. However, the effective tax rates applied to the energy products concerned shall be no less than 50 % of the relevant Community minimum rates as from 1 January 2007.
The Republic of Poland may apply a transitional period until 1 January 2010 to adjust its national level of taxation on gas oil used as propellant to the new minimum level of EUR 302 per 1 000 l and until 1 January 2012 to reach EUR 330 . However, the level of taxation on gas oil shall be no less than EUR 245 per 1 000 l as from 1 May 2004 and no less than EUR 274 per 1 000 l as from 1 January 2008.
The Republic of Poland may apply a transitional period until 1 January 2008 to adjust its national level of taxation on heavy fuel oil to the new minimum level of EUR 15 per 1 000 kg. However, the level of taxation on heavy fuel oil shall be no less than EUR 13 per 1 000 kg as from 1 May 2004.
The Republic of Poland may apply a transitional period until 1 January 2012 to adjust its national level of taxation on coal and coke used for district heating to the relevant minimum level of taxation.
The Republic of Poland may apply a transitional period until 1 January 2012 to adjust its national level of taxation on coal and coke used for heating purposes other than district heating to the relevant minimum levels of taxation.
The Republic of Poland may, until 1 January 2008, apply total or partial exemptions or reductions for gas oil used as heating fuel by schools, nursery schools and other public utilities, in respect of the activities or transactions in which they engage as public authorities.
The Republic of Poland may apply a transitional period until 1 January 2006 to align its electricity taxation system with the Community framework.
The Slovak Republic may apply a transitional period until 1 January 2009 to adjust its national level of taxation on solid fuels to the relevant minimum levels of taxation. However, the level of taxation on solid fuels shall be no less than 50 % of the relevant Community minimum rates as from 1 January 2007.
Article 18b
The Republic of Cyprus may apply a transitional period until 1 January 2010 to adjust its national level of taxation on unleaded petrol used as propellant to the new minimum level of EUR 359 per 1 000 l. However, the level of taxation on unleaded petrol shall be not less than EUR 287 per 1 000 l as from 1 May 2004.
Article 19
A Member State wishing to introduce such a measure shall inform the Commission accordingly and shall also provide the Commission with all relevant and necessary information.
The Commission shall examine the request, taking into account, inter alia, the proper functioning of the internal market, the need to ensure fair competition and Community health, environment, energy and transport policies.
Within three months of receiving all relevant and necessary information, the Commission shall either present a proposal for the authorisation of such a measure by the Council or, alternatively, shall inform the Council of the reasons why it has not proposed the authorisation of such a measure.
Article 20
Only the following energy products shall be subject to the control and movement provisions of Directive 92/12/EEC:
products falling within CN codes 1507 to 1518 , if these are intended for use as heating fuel or motor fuel;
products falling within CN codes 2707 10 , 2707 20 , 2707 30 and 2707 50 ;
products falling within CN codes ►M3 2710 12 to 2710 19 68 and 2710 20 to 2710 20 39 and 2710 20 90 (only for products of which less than 90 % by volume (including losses) distils at 210 °C and 65 % or more by volume (including losses) distils at 250 °C by the ISO 3405 method (equivalent to the ASTM D 86 method)) ◄ . However, for products falling within CN codes ►M3 2710 12 21 ◄ , ►M3 2710 12 25 ◄ and ►M3 2710 19 29 and 2710 20 90 (only for products of which less than 90 % by volume (including losses) distils at 210 °C and 65 % or more by volume (including losses) distils at 250 °C by the ISO 3405 method (equivalent to the ASTM D 86 method)) ◄ , the control and movement provisions shall only apply to bulk commercial movements;
products falling within CN codes 2711 (except 2711 11 , 2711 21 and 2711 29 );
products falling within CN code 2901 10 ;
products falling within CN codes 2902 20 , 2902 30 , 2902 41 , 2902 42 , 2902 43 and 2902 44 ;
products falling within CN code 2905 11 00 , which are not of synthetic origin, if these are intended for use as heating fuel or motor fuel;
products falling within CN codes ►M3 3824 99 86 , 3824 99 92 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products), 3824 99 93 , 3824 99 96 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products), 3826 00 10 and 3826 00 90 ◄ if these are intended for use as heating fuel or motor fuel.
Article 21
Notwithstanding the first subparagraph, Member States have the right to determine the chargeable event, in the case where there are no connections between their gas pipe lines and those of other Member States.
An entity producing electricity for its own use is regarded as a distributor. Notwithstanding Article 14(1)(a), Member States may exempt small producers of electricity provided that they tax the energy products used for the production of that electricity.
For the purpose of applying Articles 5 and 6 of Directive 92/12/EEC, coal, coke and lignite shall be subject to taxation and shall become chargeable at the time of delivery by companies, which have to be registered for that purpose by the relevant authorities. Those authorities may allow the producer, trader, importer or fiscal representative to substitute the registered company for the fiscal obligations imposed upon it. Tax shall be levied and collected according to procedures laid down by each Member State.
Member States need not treat as ‘production of energy products’:
operations during which small quantities of energy products are obtained incidentally;
operations by which the user of an energy product makes its reuse possible in his own undertaking provided that the taxation already paid on such product is not less than the taxation which would be due if the reused energy product were again to be liable to taxation;
an operation consisting of mixing, outside a production establishment or a tax warehouse, energy products with other energy products or other materials, provided that:
taxation on the components has been paid previously; and
the amount paid is not less than the amount of the tax which would be chargeable on the mixture.
The condition under (i) shall not apply where the mixture is exempted for a specific use.
Article 22
When taxation rates are changed, stocks of energy products already released for consumption may be subject to an increase in, or a reduction of, the tax.
Article 23
Member States may refund the amounts of taxation already paid on contaminated or accidentally mixed energy products sent back to a tax warehouse for recycling.
Article 24
For the purposes of this Article,
Article 25
Article 26
Information provided to the Commission on the basis of this Directive does not free Member States from the notification obligation pursuant to Article 88(3) of the Treaty.
Article 27
The period laid down in Article 5(6) of Decision 1999/468/EC shall be set at three months.
Article 28
Article 29
The Council, acting on the basis of a report and, where appropriate, a proposal from the Commission, shall periodically examine the exemptions and reductions and the minimum levels of taxation laid down in this Directive and, acting unanimously after consulting the European Parliament, shall adopt the necessary measures. The report by the Commission and the consideration by the Council shall take into account the proper functioning of the internal market, the real value of the minimum levels of taxation and the wider objectives of the Treaty.
Article 30
Notwithstanding Article 28(2), Directives 92/81/EEC and 92/82/EEC shall be repealed as from 31 December 2003.
References to the repealed directives shall be construed as references to this Directive.
Article 31
This Directive shall enter into force on the day of its publication in the Official Journal of the European Union.
Article 32
This Directive is addressed to the Member States.
ANNEX I
Table A. — Minimum levels of taxation applicable to motor fuels
|
1 January 2004 |
1 January 2010 |
Leaded petrol (in euro per 1 000 l) CN codes ►M3 2710 12 31 ◄ , ►M3 2710 12 51 ◄ and ►M3 2710 12 59 ◄ |
421 |
421 |
Unleaded petrol (in euro per 1 000 l) CN codes ►M3 2710 12 31 ◄ , ►M3 2710 12 41 ◄ , ►M3 2710 12 45 ◄ and ►M3 2710 12 49 ◄ |
359 |
359 |
Gas oil (in euro per 1 000 l) CN codes ►M3 2710 19 43 to 2710 19 48 and 2710 20 11 to 2710 20 19 ◄ |
302 |
330 |
Kerosene (in euro per 1 000 l) CN codes 2710 19 21 and 2710 19 25 |
302 |
330 |
LPG (in euro per 1 000 kg) CN codes 2711 12 11 to 2711 19 00 |
125 |
125 |
Natural gas (in euro per gigajoule gross calorific value) CN codes 2711 11 00 and 2711 21 00 |
2,6 |
2,6 |
Table B. — Minimum levels of taxation applicable to motor fuels used for the purpose set out in Article 8(2)
Gas oil (in euro per 1 000 l) CN codes ►M3 2710 19 43 to 2710 19 48 and 2710 20 11 to 2710 20 19 ◄ |
21 |
Kerosene (in euro per 1 000 l) CN codes 2710 19 21 and 2710 19 25 |
21 |
LPG (in euro per 1 000 kg) CN codes 2711 12 11 to 2711 19 00 |
41 |
Natural gas (in euro per gigajoule gross calorific value) CN codes 2711 11 00 and 2711 21 00 |
0,3 |
Table C. — Minimum levels of taxation applicable to heating fuels and electricity
|
Business use |
Non-business use |
Gas oil (in euro per 1 000 l) CN codes ►M3 2710 19 43 to 2710 19 48 and 2710 20 11 to 2710 20 19 ◄ |
21 |
21 |
Heavy fuel oil (in euro per 1 000 kg) CN codes ►M3 2710 19 62 to 2710 19 68 and 2710 20 31 to 2710 20 39 ◄ |
15 |
15 |
Kerosene (in euro per 1 000 l) CN codes 2710 19 21 and 2710 19 25 |
0 |
0 |
LPG (in euro per 1 000 kg) CN codes 2711 12 11 to 2711 19 00 |
0 |
0 |
Natural gas (in euro per gigajoule gross calorific value) CN codes 2711 11 00 and 2711 21 00 |
0,15 |
0,3 |
Coal and coke (in euro per gigajoule gross calorific value) CN codes 2701 , 2702 and 2704 |
0,15 |
0,3 |
Electricity (in euro per MWh) CN code 2716 |
0,5 |
1,0 |
ANNEX II
Reduced rates of taxation and exemptions from such taxation referred to in Article 18(1)
1. BELGIUM:
2. DENMARK:
3. GERMANY:
4. GREECE:
5. SPAIN:
6. FRANCE:
7. IRELAND:
8. ITALY:
9. LUXEMBOURG:
10. NETHERLANDS:
11. AUSTRIA:
12. PORTUGAL:
13. FINLAND:
14. SWEDEN:
15. UNITED KINGDOM:
ANNEX III
Reduced rates of taxation and exemptions from such taxation referred to in Article 18a(1):
Latvia
Lithuania
Hungary
Malta
Poland
( 1 ) OJ L 293, 24.10.1990, p. 1. Regulation as last amended by Commission Regulation (EC) No 29/2002 (OJ L 6, 10.1.2002, p. 3).
( 2 ) OJ L 279, 23.10.2001, p. 1.
( 3 ) OJ L 42, 23.2.1970, p. 1.