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
Article 2
Article 3
Article 4
Article 5
Article 6
Article 7
Article 8
Article 9
Article 10
Article 11
Article 12
Article 13
Article 14
Article 15
Article 16
Article 17
Article 18
Article 19
Article 20
Article 21
Article 22
Article 23
Article 24
Article 25
Article 26
Article 27
Article 28
Article 29
Article 30
Article 31
Article 32
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 2710 11 31, 2710 11 51 and 2710 11 59 |
421 |
421 |
Unleaded petrol (in euro per 1 000 l) CN codes 2710 11 31, 2710 11 41, 2710 11 45 and 2710 11 49 |
359 |
359 |
Gas oil (in euro per 1 000 l) CN codes 2710 19 41 to 2710 19 49 |
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 2710 19 41 to 2710 19 49 |
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 2710 19 41 to 2710 19 49 |
21 |
21 |
Heavy fuel oil (in euro per 1 000 kg) CN codes 2710 19 61 to 2710 19 69 |
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 |