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) (c. 96)

Article 8

1. As from 1 January 2004, notwithstanding Article 7, the minimum levels of taxation applicable to products used as motor fuel for the purposes set out in paragraph 2 shall be fixed as set out in Annex I Table B.

2. This Article shall apply to the following industrial and commercial purposes:

(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.