Directive 2003/96/EC ()
DESCRIPTION: "European legal act laying down European Union (EU) rules on taxes in regard to electricity, all motor fuels and most heating fuels. The purpose is to ensure that the EU’s single market for energy operates smoothly and to avoid any distortions of trade and competition which could result from big differences in national tax systems. The rules contribute to wider goals such as moving to a competitive, low-carbon, energy-efficient economy. "
eira:ABBeira:BindingInstrumentRequirement
dct:modified2023-07-26
dct:spatialEU
dct:identifierhttp://data.europa.eu/eli/dir/2003/96/oj
dct:titleDirective 2003/96/EC - restructuring the EU's system for the taxation of energy products and electricity
dct:descriptionDirective 2003/96/EC is a European Union directive that restructures the community framework for the taxation of energy products and electricity. It aims to harmonize the taxation of energy products and electricity across the EU, and to encourage more efficient use of energy and reduce harmful emissions.
dct:publisherEUR-Lex
dct:sourcehttps://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32003L0096
skos:exampleFor instance, a Member State may choose to apply a reduced rate of tax to biofuels, in order to promote their use and reduce emissions. Similarly, a Member State may apply a lower rate of tax to electricity used for public transport, in order to encourage the use of public transport and reduce emissions from private vehicles.
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skos:noteThe Directive sets minimum levels of taxation for various types of energy products and electricity, including motor fuels, heating fuels, and electricity. It allows Member States to apply tax reductions or exemptions in certain situations, such as for energy-intensive businesses, and for certain uses of energy products and electricity. It also provides for the possibility of applying tax incentives to promote the use of energy from renewable sources.
eira:viewLV-Binding Power and Jurisdiction