credit shall only be given for energy savings from taxation measures exceeding the minimum levels of taxation applicable to fuels as required in Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity(1) or in Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax(2);
recent and representative official data on price elasticities shall be used for calculation of the impact; and
the energy savings from accompanying taxation policy instruments, including fiscal incentives or payment to a fund, shall be accounted separately.