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Council Directive 2003/96/ECShow full title
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)
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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 |
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