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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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.
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