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)
Modified by
- Council Directive 2004/74/ECof 29 April 2004amending Directive 2003/96/EC as regards the possibility for certain Member States to apply, in respect of energy products and electricity, temporary exemptions or reductions in the levels of taxationCorrigendum to Council Directive 2004/74/EC of 29 April 2004 amending Directive 2003/96/EC as regards the possibility for certain Member States to apply, in respect of energy products and electricity, temporary exemptions or reductions in the levels of taxation(Official Journal of the European Union L 157 of 30 April 2004), 32004L007432004L0074R(01), April 30, 2004
- Council Directive 2004/75/ECof 29 April 2004amending Directive 2003/96/EC as regards the possibility for Cyprus to apply, in respect of energy products and electricity, temporary exemptions or reductions in the levels of taxationCorrigendum to Council Directive 2004/75/EC of 29 April 2004 amending Directive 2003/96/EC as regards the possibility for Cyprus to apply, in respect of energy products and electricity, temporary exemptions or reductions in the levels of taxation(Official Journal of the European Union L 157 of 30 April 2004), 32004L007532004L0075R(01), April 30, 2004
- Commission Implementing Decision (EU) 2018/552of 6 April 2018updating the references in Council Directive 2003/96/EC to the codes of the Combined Nomenclature for certain products, 32018D0552, April 9, 2018
- Commission Implementing Decision (EU) 2022/2521of 20 December 2022correcting the Romanian language version of Council Directive 2003/96/EC restructuring the Community framework for the taxation of energy products and electricity(Text with EEA relevance), 32022D2521, December 21, 2022
Corrected by
- Corrigendum to Council Directive 2004/74/EC of 29 April 2004 amending Directive 2003/96/EC as regards the possibility for certain Member States to apply, in respect of energy products and electricity, temporary exemptions or reductions in the levels of taxation, 32004L0074R(01), June 2, 2004
- Corrigendum to Council Directive 2004/75/EC of 29 April 2004 amending Directive 2003/96/EC as regards the possibility for Cyprus to apply, in respect of energy products and electricity, temporary exemptions or reductions in the levels of taxation, 32004L0075R(01), June 2, 2004
(a) falling within CN codes 1507 to1518 , if these are intended for use as heating fuel or motor fuel;(b) falling within CN codes 2701 ,2702 and2704 to2715 ;(c) falling within CN codes 2901 and2902 ;(d) falling within CN code 29051100 , which are not of synthetic origin, if these are intended for use as heating fuel or motor fuel;(e) falling within CN code 3403 ;(f) falling within CN code 3811 ;(g) falling within CN code 3817 ;(h) falling within CN codes 38249986 ,38249992 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products),38249993 ,38249996 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products),38260010 and38260090 if these are intended for use as heating fuel or motor fuel.
(a) output taxation of heat and the taxation of products falling within CN-codes 4401 and4402 ;(b) the following uses of energy products and electricity: energy products used for purposes other than as motor fuels or as heating fuels, dual use of energy products An energy product has a dual use when it is used both as heating fuel and for purposes other than as motor fuel and heating fuel. The use of energy products for chemical reduction and in electrolytic and metallurgical processes shall be regarded as dual use, electricity used principally for the purposes of chemical reduction and in electrolytic and metallurgical processes, electricity, when it accounts for more than 50 % of the cost of a product. "Cost of a product" shall mean the addition of total purchases of goods and services plus personnel costs plus the consumption of fixed capital, at the level of the business, as defined in Article 11. This cost is calculated per unit on average. "Cost of electricity" shall mean the actual purchase value of electricity or the cost of production of electricity if it is generated in the business, mineralogical processes "Mineralogical processes" shall mean the processes classified in the NACE nomenclature under code DI 26 "manufacture of other non-metallic mineral products" in Council Regulation (EEC) No 3037/90 of 9 October 1990 on the statistical classification of economic activities in the European CommunityOJ 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 ).However, Article 20 shall apply to these energy products.
when the differentiated rates are directly linked to product quality; when the differentiated rates depend on quantitative consumption levels for electricity and energy products used for heating purposes; for the following uses: local public passenger transport (including taxis), waste collection, armed forces and public administration, disabled people, ambulances; between business and non-business use, for energy products and electricity referred to in Articles 9 and 10.
(a) directly, (b) by means of a differentiated rate, or (c) by refunding all or part of the amount of taxation.
(a) 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; (b) 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 trailersOJ L 42, 23.2.1970, p. 1 .
(a) agricultural, horticultural or piscicultural works, and in forestry; (b) stationary motors; (c) plant and machinery used in construction, civil engineering and public works; (d) vehicles intended for use off the public roadway or which have not been granted authorisation for use mainly on the public roadway.
(a) 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; (b) 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 27101921 );(c) 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.
(a) 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; (b) electricity: of solar, wind, wave, tidal or geothermal origin; of hydraulic origin produced in hydroelectric installations; generated from biomass or from products produced from biomass; generated from methane emitted by abandoned coalmines; generated from fuel cells;
(c) energy products and electricity used for combined heat and power generation; (d) 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; (e) energy products and electricity used for the carriage of goods and passengers by rail, metro, tram and trolley bus; (f) 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; (g) 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; (h) 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; (i) natural gas and LPG used as propellants; (j) motor fuels used in the field of the manufacture, development, testing and maintenance of aircraft and ships; (k) motor fuels used for dredging operations in navigable waterways and in ports; (l) products falling within CN code 2705 used for heating purposes.
products falling within CN codes 1507 to1518 ;products falling within CN codes 38249955 and38249980 ,38249985 ,38249986 ,38249992 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products),38249993 ,38249996 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products),38260010 and38260090 for their components produced from biomass;products falling within CN codes 22072000 and29051100 which are not of synthetic origin;products produced from biomass, including products falling within CN codes 4401 and4402 .
(a) in favour of energy-intensive business An "energy-intensive business" shall mean a business entity, as referred to in Article 11, where either the purchases of energy products and electricity amount to at least 3,0 % of the production value or the national energy tax payable amounts to at least 0,5 % of the added value. Within this definition, Member States may apply more restrictive concepts, including sales value, process and sector definitions. "Purchases of energy products and electricity" shall mean the actual cost of energy purchased or generated within the business. Only electricity, heat and energy products that are used for heating purposes or for the purposes of Article 8(2)(b) and (c) are included. All taxes are included, except deductible VAT. "Production value" shall mean turnover, including subsidies directly linked to the price of the product, plus or minus the changes in stocks of finished products, work in progress and goods and services purchased for resale, minus the purchases of goods and services for resale. "Value added" shall mean the total turnover liable to VAT including export sales minus the total purchases liable to VAT including imports. Member States, which currently apply national energy tax systems in which energy-intensive businesses are defined according to criteria other than energy costs in comparison with production value and national energy tax payable in comparison with value added, shall be allowed a transitional period until no later than 1 January 2007 to adapt to the definition set out in point (a) first subparagraph;
(b) 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.
(a) products falling within CN codes 1507 to1518 , if these are intended for use as heating fuel or motor fuel;(b) products falling within CN codes 270710 ,270720 ,270730 and270750 ;(c) products falling within CN codes 271012 to27101968 and271020 to27102039 and27102090 (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 codes27101221 ,27101225 and27101929 and27102090 (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;(d) products falling within CN codes 2711 (except271111 ,271121 and271129 );(e) products falling within CN code 290110 ;(f) products falling within CN codes 290220 ,290230 ,290241 ,290242 ,290243 and290244 ;(g) products falling within CN code 29051100 , which are not of synthetic origin, if these are intended for use as heating fuel or motor fuel;(h) products falling within CN codes 38249986 ,38249992 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products),38249993 ,38249996 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products),38260010 and38260090 if these are intended for use as heating fuel or motor fuel.
(a) operations during which small quantities of energy products are obtained incidentally; (b) 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; (c) an operation consisting of mixing, outside a production establishment or a tax warehouse, energy products with other energy products or other materials, provided that: (i) taxation on the components has been paid previously; and (ii) 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.
"standard tanks" shall mean: the tanks permanently fixed by the manufacturer to all motor vehicles of the same type as the vehicle in question and whose permanent fitting enables fuel to be used directly, both the purpose of propulsion and, where appropriate, for the operation, during transport, of refrigeration systems and other systems. Gas tanks fitted to motor vehicles designed for the direct use of gas as a fuel and tanks fitted to the other systems with which the vehicle may be equipped shall also be considered to be standard tanks; the tanks permanently fixed by the manufacturer to all containers of the same type as the container in question and whose permanent fitting enables fuel to be used directly for the operation, during transport, of the refrigeration systems and other systems with which special containers are equipped.
"Special container" shall mean any container fitted with specially designed apparatus for refrigeration systems, oxygenation systems, thermal insulation systems or other systems.
| 421 | 421 | |
| 359 | 359 | |
| 302 | 330 | |
| 302 | 330 | |
| 125 | 125 | |
| 21 | |
| 21 | |
| 41 | |
| Business use | Non-business use | |
|---|---|---|
| 21 | 21 | |
| 15 | 15 | |
| 0 | 0 | |
| 0 | 0 | |
for liquid petroleum gas (LPG), natural gas and methane; for local public passenger transport vehicles; for air navigation other than that covered by Article 14(1)(b) of this Directive; for navigation in private pleasure craft; for a reduction in the rate of excise duty on heavy fuel oil to encourage the use of more environmentally friendly fuels. Such reduction shall be specifically linked to sulphur content and in no case can the reduced rate fall below EUR 6,5 per tonne; for waste oils which are reused as fuel, either directly after recovery or following a recycling process for waste oils, and where the reuse is subject to duty; for a differentiated rate of excise duty on low-sulphur (50 ppm) and low-aromatic (35 %) unleaded petrol; for a differentiated rate of excise duty on low-sulphur (50 ppm) diesel.
for a differentiated rate of excise duty, from 1 February 2002 to31 January 2008 , to heavy fuel oil and heating oil used by energy-intensive firms to produce heating and hot water. The maximum amount of the authorised differentiation in the excise duty is EUR 0,0095 per kg on heavy fuel oil and EUR 0,008 per litre on heating oil. The reductions in excise duty must comply with the terms of this Directive, and in particular the minimum rates;for a reduction in the rate of duty on diesel to encourage the use of more environmentally friendly fuels, provided that such incentives are linked to established technical characteristics including specific gravity, sulphur content, distillation point, cetane number and index and provided that such rates are in accordance with the obligations laid down in this Directive; for the application of differentiated rates of excise duty between petrol distributed from petrol stations equipped with a return system for petrol fumes and petrol distributed from other petrol stations, provided that the differentiated rates are in accordance with the obligations laid down in this Directive, and in particular the minimum rates of excise duty; for differentiated rates of excise duties on petrol, provided that the differentiated rates are in accordance with the obligations laid down in this Directive, and in particular the minimum levels of taxation provided for in Article 7 thereof; for local public passenger transport vehicles; for differentiated rates of excise duties on gas oil, provided that the differentiated rates are in accordance with the obligations laid down in this Directive, and in particular the minimum levels of taxation provided for in Article 7 thereof; for partial reimbursement to the commercial sector, provided that the taxes concerned are in conformity with Community law and provided that the amount of the tax paid and not reimbursed at all times respects the minimum rates of duty or monitoring charge on mineral oils as provided for in Community law; for air navigation other than that covered by Article 14(1)(b) of this Directive; for the application of a reduced rate of excise duty of a maximum of DKK 0,03 per litre on petrol distributed from petrol stations meeting more stringent standards of equipment and operation designed to reduce leakage of methyl tertiary butyl ether into ground water, provided that the differentiated rates are in accordance with the obligations laid down in this Directive, and in particular the minimum rates of excise duty.
for a differentiated rate on excise duty on fuels with a maximum sulphur content of 10 ppm from 1 January 2003 until31 December 2005 ;for the use of waste hydrocarbon gases as heating fuel; for a differentiated rate of excise duty on mineral oils used as fuel in local public passenger transport vehicles, subject to compliance with the obligations laid down in Directive 92/82/EEC; for samples of mineral oils intended for analysis, tests on production or for other scientific purposes; for a differentiated rate of excise duty on heating oils used by manufacturing industries, provided that the differentiated rates are in accordance with the obligations laid down in this Directive; for waste oils which are reused as fuel, either directly after recovery or following a recycling process for waste oils, and where the reuse is subject to duty.
for use by national armed forces; to grant relief from the excise duties on mineral oils for fuels intended to be used to power the official vehicles of the Ministry of the Presidency and the national police force; for local public passenger transport vehicles; for differentiated rates of tax on unleaded petrol to reflect different environmental categories, provided that the differentiated rates are in accordance with the obligations laid down in this Directive, and in particular the minimum levels of taxation provided for in Article 7 thereof; for LPG and methane used for industrial purposes.
for LPG used as fuel in local public transport vehicles; for LPG used as fuel in taxis; for differentiated rates of tax on unleaded petrol to reflect different environmental categories, provided that the differentiated rates are in accordance with the obligations laid down in this Directive, and in particular the minimum levels of taxation provided for in Article 7 thereof; for waste oils which are reused as fuel, either directly after recovery or following a recycling process for waste oils, and where the reuse is subject to duty.
for differential rates of tax on diesel used in commercial vehicles, until 1 January 2005 , which cannot be less than EUR 380 per1000 l as from1 March 2003 ;in the framework of certain policies aimed at assisting areas suffering from depopulation; for consumption on the island of Corsica, provided that the reduced rates at all times respect the minimum rates of duty on mineral oils as provided for under Community law; for a differentiated rate of excise duty on a new fuel composed of a water-and-antifreeze/diesel emulsion stabilised by surfactants, provided that the differentiated rates are in accordance with the obligations laid down in this Directive, and in particular the minimum rates of excise duty; for a differentiated rate of excise duty for premium-grade unleaded petrol containing a potassium-based additive to improve resistance to valve burn-out (or any other additive of equivalent effect); for fuel used in taxis, within the limits of an annual quota; for exemption from excise duty on gases used as fuel for public transport subject to an annual quota; for an exemption from excise duties for gases used as engine fuels in gas-powered refuse collection vehicles; for a reduction in the rate of taxation on heavy fuel oil to encourage the use of more environmentally friendly fuels; this reduction shall be specifically linked to sulphur content and the rate of duty charged on heavy fuel oil must correspond to the minimum rate of taxation on heavy fuel oil as provided for in Community law; for an exemption for heavy fuel oil used as fuel for the production of alumina in the region of Gardanne; for air navigation other than that covered by Article 14(1)(b) of this Directive; for gasoline delivered from the harbours of Corsica to private pleasure craft; for waste oils which are reused as fuel, either directly after recovery or following a recycling process for waste oils, and where the reuse is subject to duty; for local public passenger transport vehicles until 31 December 2005 ;for the granting of permits for the application of a differentiated rate of excise duty to the fuel mixture "petrol/ethyl alcohol derivatives whose alcohol component is of agricultural origin" and for the application of a differentiated rate of excise duty to the fuel mixture "diesel/vegetable oil esters". To allow a reduction in excise duty on blends incorporating vegetable oil esters and ethyl alcohol derivatives which are used as fuel within the meaning of this Directive, the French authorities must issue the necessary permits to the biofuel production units concerned by 31 December 2003 at the latest. The authorisations will be valid for a maximum of six years from the date of issue. The reduction specified in the authorisation may be applied after31 December 2003 until the expiry of the authorisation. The reductions in excise duties shall not exceed EUR 35,06/hl or EUR 396,64/t for vegetable oil esters and EUR 50,23/hl or EUR 297,35/t for ethyl alcohol derivatives used in the mixtures referred to. The reductions in excise duties shall be adjusted to take account of changes in the price of raw materials to avoid overcompensating for the extra costs involved in the manufacture of biofuels. This Decision shall apply with effect from1 November 1997 . It shall expire on31 December 2003 ;for the granting of permits for the application of a differentiated rate of excise duty to the mixture "domestic heating fuel/vegetable oil esters". To allow a reduction in excise duty on mixtures incorporating vegetable oil esters and used as fuel within the meaning of this Directive, the French authorities must issue the necessary permits to the biofuel production units concerned by 31 December 2003 at the latest. The authorisations will be valid for a maximum of six years from the date of issue. The reduction specified in the authorisation may be applied after31 December 2003 until the expiry of the authorisation, but may not be extended. The reductions in excise duties shall not exceed EUR 35,06/hl or EUR 396,64/t for the vegetable oil esters used in the mixtures referred to. The reductions in excise duty shall be adjusted to take account of changes in the price of raw materials to avoid overcompensating for the extra costs involved in the manufacture of biofuels. This Decision shall apply with effect from1 November 1997 . It shall expire on31 December 2003 .
for LPG, natural gas and methane used as motor fuel; in motor vehicles used by the disabled; for local public passenger transport vehicles; for differentiated rates of tax on unleaded petrol to reflect different environmental categories, provided that the differentiated rates are in accordance with the obligations laid down in this Directive, and in particular the minimum levels of taxation provided for in Article 7 thereof; for a differentiated rate of excise on low-sulphur diesel; for the production of alumina in the Shannon region; for air navigation other than that covered by Article 14(1)(b) of this Directive; for navigation in private pleasure craft; for waste oils which are reused as fuel, either directly after recovery or following a recycling process for waste oils, and where the reuse is subject to duty.
for differentiated rates of excise duty on mixtures used as motor fuels containing 5 % or 25 % of biodiesel until 30 June 2004 . The reduction in excise duty may not be greater than the amount of excise duty payable on the volume of biofuels present in the products eligible for the reduction. The reduction in excise duty shall be adjusted to take account of changes in the price of raw materials to avoid overcompensating for the extra costs involved in the manufacture of biofuels;for a reduction in the rate of excise duty used as fuel by road transport operators, until 1 January 2005 , which cannot be less than EUR 370 per1000 l as from1 January 2004 ;for waste hydrocarbon gases used as fuel; for a reduced rate of excise duty to water/diesel emulsions and water/heavy fuel oil emulsions from 1 October 2000 until31 December 2005 provided that the reduced rate is in accordance with the obligations laid down in this Directive, and in particular with the minimum rates of excise duty;for methane used as fuel in motor vehicles; for the national armed forces; for ambulances; for local public passenger transport vehicles; for fuel used in taxis; in certain particularly disadvantaged geographical areas, for reduced rates of excise duty on domestic fuel and LPG used for heating and distributed through the networks of such areas, provided that the rates are in accordance with the obligations laid down in this Directive, and in particular the minimum rates of excise duty; for consumption in the regions of Val d'Aosta and Gorizia; for a reduction in the rate of excise duty on petrol consumed on the territory of Friuli-Venezia Giulia, provided that the rates are in accordance with the obligations laid down in this Directive, and in particular the minimum rates of excise duty; for a reduction in the rate of excise duty on mineral oils consumed in the regions of Udine and Trieste, provided that the rates are in accordance with the obligations laid down in this Directive; for an exemption from excise duty on mineral oils used as fuel for alumina production in Sardinia; for a reduction in the rate of excise duty on fuel oil, for the production of steam, and for gas oil, used in ovens for drying and "activating" molecular sieves in Reggio Calabria, provided that the rates are in accordance with the obligations laid down in this Directive; for air navigation other than that covered by Article 14(1)(b) of this Directive; for waste oils which are reused as fuel, either directly after recovery or following a recycling process for waste oils, and where the reuse is subject to duty.
for LPG, natural gas and methane; for local public passenger transport vehicles; for a reduction in the rate of excise duty on heavy fuel oil to encourage the use of more environmentally friendly fuels. Such reduction shall be specifically linked to sulphur content and in no case can the reduced rate fall below EUR 6,5 per tonne; for waste oils which are reused as fuel, either directly after recovery or following a recycling process for waste oils, and where the reuse is subject to duty.
for LPG, natural gas and methane; for samples of mineral oils intended for analysis, tests on production or for other scientific purposes; for use by the national armed forces; for the application of differentiated rates of excise duty on LPG used as fuel in public transport; for a differentiated rate of excise duty on LPG used as fuel for waste-collection, drain suction and by street-cleaning vehicles; for a differentiated rate of excise duty on low sulphur (50 ppm) diesel to 31 December 2004 ;for a differentiated rate of excise duty on low sulphur (50 ppm) petrol to 31 December 2004 .
for natural gas and methane; for LPG used as fuel by local public transport vehicles; for waste oils which are reused as fuel, either directly after recovery or following a recycling process for waste oils, and where the reuse is subject to duty.
for differentiated rates of tax on unleaded petrol to reflect different environmental categories, provided that the differentiated rates are in accordance with the obligations laid down in this Directive, and in particular the minimum levels of taxation provided for in Article 7 thereof; for exemption from excise duty on LPG, natural gas and methane used as fuel in local public passenger transport; for a reduction in the rate of excise duty on fuel oil consumed in the autonomous region of Madeira; this reduction may not be greater than the additional costs incurred in transporting the fuel oil to that region; for a reduction in the rate of excise duty on heavy fuel oil to encourage the use of more environmentally friendly fuels; this reduction shall be specifically linked to sulphur content and the rate of duty charged on heavy fuel oil must correspond to the minimum rate of duty on heavy fuel oil as provided for in Community law; for air navigation other than that covered by Article 14(1)(b) of this Directive; for waste oils which are reused as fuel, either directly after recovery or following a recycling process for waste oils, and where the reuse is subject to duty.
for natural gas used as fuel; for an exemption from excise duty for methane and LPG for all purposes; for reduced excise duty rates on diesel fuel and heating gas oil, provided that the rates are in accordance with the obligations laid down in this Directive, and in particular the minimum levels of taxation provided for in Articles 7 to 9; for reduced excise duty rates on reformulated unleaded and leaded petrol, provided that the rates are in accordance with the obligations laid down in this Directive, and in particular the minimum levels of taxation provided for in Article 7 thereof; for air navigation other than that covered by Article 14(1)(b) of this Directive; for navigation in private pleasure craft; for waste oils which are reused as fuel, either directly after recovery or following a recycling process for waste oils, and where the reuse is subject to duty.
for reduced tax rates for diesel in accordance with environmental classifications; for differentiated rates of tax on unleaded petrol to reflect different environmental categories, provided that the differentiated rates are in accordance with the obligations laid down in this Directive, and in particular the minimum rates of excise duty; for a differentiated rate of energy tax to alkylate-based petrol for two-stroke engines, until 30 June 2008 , provided that the total excise duty applicable comply with the terms of this Directive;for an exemption from excise duty for biologically produced methane and other waste gases; for a reduced rate of excise duty on mineral oils used for industrial purposes, provided that the rates are in accordance with the obligations laid down in this Directive; for a reduced rate of excise duty on mineral oils used for industrial purposes by introducing both a rate which is lower than the standard rate and a reduced rate for energy-intensive enterprises, provided that the rates are in accordance with the obligations laid down in this Directive, and do not give rise to distortions of competition; for air navigation other than that covered by Article 14(1)(b) of the present Directive.
for differentiated rates of excise duty for road fuel containing biodiesel and biodiesel used as pure road fuel, until 31 March 2007 . Community minimum rates have to be respected and no overcompensation for the extra costs involved in the manufacture of biofuels can take place;for LPG, natural gas and methane used as motor fuel; for a reduction in the rate of excise duty on diesel to encourage the use of more environmentally friendly fuels; for differentiated rates of tax on unleaded petrol to reflect different environmental categories, provided that the differentiated rates are in accordance with the obligations laid down in this Directive, and in particular the minimum levels of taxation provided for in Article 7 thereof; for local public passenger transport vehicles; for a differentiated rate of excise duty on water/diesel emulsion provided that the differentiated rates are in accordance with the obligations laid down in this Directive, and in particular the minimum rates of excise duty; for air navigation other than that covered by Article 14(1)(b) of this Directive; for navigation in private pleasure craft; for waste oils which are reused as fuel, either directly after recovery or following a recycling process for waste oils, and where the reuse is subject to duty.
1. Latvia for energy products and electricity used in local public passenger transport vehicles;
2. Lithuania for coal, coke and lignite, until 1 January 2007 ,for natural gas and electricity, until 1 January 2010 ,for orimulsion used for purposes other than to produce electricity or heat until 1 January 2010 ;
3. Hungary for coal and coke, until 1 January 2009 ;
4. Malta for navigation in private pleasure craft, for air navigation other than that covered by Article 14(1)(b) of Directive 2003/96/EC;
5. Poland for aviation fuel and turbo-combustion engine fuels and engine oils for aviation engines, sold by the producer of such fuels on the order of the Minister of National Defence or the competent minister for internal affairs, for purposes of the aviation industry, or the Agency of Material Reserves to supplement State reserves, or organisational units of sanitary aviation for purposes of such units, gas oil for ship engines and engines for sea technology and engine oils for ship engines and for sea technology, sold by the producer of such fuel on the order of the Agency of Stock Reserves to supplement State reserves, or on the order of the Minister of National Defence to be used for purposes of the navy, or on the order of the competent minister for internal affairs to be used for sea engineering, aviation fuel, turbo-combustion engine fuel and gas oil for ship engines and engines for sea technology and oils for aviation engines, ship engines and engines for sea technology, sold by the Agency of Stock Reserves on the order of the Minister of National Defence or the competent minister for internal affairs.
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