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)

Article 6

Member States shall be free to give effect to the exemptions or reductions in the level of taxation prescribed by this Directive either:

(a)

directly,

(b)

by means of a differentiated rate,

or

(c)

by refunding all or part of the amount of taxation.