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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 20041 January 2010

Leaded petrol

(in euro per 1 000 l)

CN codes 2710 11 31, 2710 11 51 and 2710 11 59

421421

Unleaded petrol

(in euro per 1 000 l)

CN codes 2710 11 31, 2710 11 41, 2710 11 45 and 2710 11 49

359359

Gas oil

(in euro per 1 000 l)

CN codes 2710 19 41 to 2710 19 49

302330

Kerosene

(in euro per 1 000 l)

CN codes 2710 19 21 and 2710 19 25

302330

LPG

(in euro per 1 000 kg)

CN codes 2711 12 11 to 2711 19 00

125125

Natural gas

(in euro per gigajoule gross calorific value)

CN codes 2711 11 00 and 2711 21 00

2,62,6

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 useNon-business use

Gas oil

(in euro per 1 000 l)

CN codes 2710 19 41 to 2710 19 49

2121

Heavy fuel oil

(in euro per 1 000 kg)

CN codes 2710 19 61 to 2710 19 69

1515

Kerosene

(in euro per 1 000 l)

CN codes 2710 19 21 and 2710 19 25

00

LPG

(in euro per 1 000 kg)

CN codes 2711 12 11 to 2711 19 00

00

Natural gas

(in euro per gigajoule gross calorific value)

CN codes 2711 11 00 and 2711 21 00

0,150,3

Coal and coke

(in euro per gigajoule gross calorific value)

CN codes 2701, 2702 and 2704

0,150,3

Electricity

(in euro per MWh)

CN code 2716

0,51,0

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