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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This is the original version (as it was originally adopted).
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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