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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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- Revised 15/09/20180.33 MB
- Revised 01/05/20040.31 MB
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Changes over time for: ANNEX III
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[F1 [X1ANNEX III U.K.
Editorial Information
X1 Inserted 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 (Official Journal of the European Union L 157 of 30 April 2004).
Textual Amendments
Reduced rates of taxation and exemptions from such taxation referred to in Article 18a(1):
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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