Emtract Ingest

Overview

Jurisdiction: European Union
Topic: -
Instrument type: Directive
Reference number: 2003/96/EC
Valid from: 2004-01-01
Valid to: 2026-08-06
Modified date: 2026-08-06
Listed at: Unlisted draft
Withdrawn at: -
Description: Establishes the EU framework, minimum tax levels, exemptions and reductions for the taxation of energy products and electricity.

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Sources

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Rule sets

	Label	Effective
	Companies dealing with taxable energy products or electricity	2004-01-01 — 9999-12-31
	Applies from milestone: Application Start (2004-01-01) Expires at milestone: - Conditions: Products contains No Linked Attribute Value “energy products falling within the CN codes listed in Article 2(1) and intended for use as heating fuel or motor fuel” “electricity falling within CN code 2716” …
	Companies dealing with other energy products used as motor or heating fuel	2004-01-01 — 9999-12-31
	Applies from milestone: Application Start (2004-01-01) Expires at milestone: - Conditions: Products contains No Linked Attribute Value “energy products intended for use, offered for sale or used as motor fuel” “energy products intended for use, offered for sale or used as heating fuel” “hydrocarbons other than peat intended for heating purposes” …
	Companies using motor fuels for industrial or commercial purposes	2004-01-01 — 9999-12-31
	Applies from milestone: Application Start (2004-01-01) Expires at milestone: - Conditions: Activities contains No Linked Attribute Value “agricultural, horticultural or piscicultural works” “forestry” “stationary motors” “plant and machinery used in construction, civil engineering and public works” “vehicles intended for use off the public roadway” … Products contains No Linked Attribute Value “motor fuels” …
	Companies using heating fuels	2004-01-01 — 9999-12-31
	Applies from milestone: Application Start (2004-01-01) Expires at milestone: - Conditions: Products contains No Linked Attribute Value “heating fuels” …
	Companies consuming electricity	2004-01-01 — 9999-12-31
	Applies from milestone: Application Start (2004-01-01) Expires at milestone: - Conditions: Products contains No Linked Attribute Value “electricity” …

Questions this regulation asks

Attributes only this regulation asks about — criteria no general attribute expresses. A company answers each once.

This regulation asks no questions of its own — every condition uses a general attribute.

Obligations

Title	Kind	Rule set
Registration and tax payment for cross-border supplies of electricity or natural gas	Other	-
Description: A company supplying electricity or natural gas to a Member State where it is not established must be registered in the Member State of delivery and pay the tax due there. Frequency: Event-triggered Check frequency: Event-triggered Products/Services: Electricity and natural gas supplied by a company to a Member State where the distributor or redistributor is not established Checking responsibility: The supplying company, which must be registered in the Member State of delivery, and the competent national authorities Check method: Determine the supply and the Member State of delivery; levy and collect tax under the procedures applicable in that Member State Rule set: - Source reference: Artikel 21 Absatz 5 Source excerpt: Where the delivery to consumption takes place in a Member State where the distributor or redistributor is not established, the tax of the Member States of delivery shall be chargeable to a company that has to be registered in the Member State of delivery.
Registration and tax payment for deliveries of coal, coke and lignite	Other	-
Description: Companies delivering coal, coke or lignite must be registered for that purpose by the relevant authorities and pay the tax under national procedures. Frequency: Event-triggered Check frequency: Event-triggered Products/Services: Coal, coke and lignite Checking responsibility: The registered supplying company and the competent authorities Check method: Registration of the supplying company by the competent authority and verification of the delivery Rule set: - Source reference: Artikel 21 Absatz 5 Source excerpt: For the purpose of applying Articles 5 and 6 of Directive 92/12/EEC, coal, coke and lignite shall be subject to taxation and shall become chargeable at the time of delivery by companies, which have to be registered for that purpose by the relevant authorities.
Compliance with environmental or energy-efficiency arrangements for tax reductions	Governance	-
Description: Companies benefiting from tax reductions under Article 17(2) or (3) must enter into the agreements, tradable permit schemes or equivalent arrangements referred to in Article 17(1)(b). These must achieve environmental objectives or increased energy efficiency broadly equivalent to the results that would have been achieved by applying the standard Community minimum rates. Frequency: Continuous Check frequency: Continuous Products/Services: Energy products and electricity used for heating purposes or for the industrial and commercial purposes referred to in Article 8(2)(b) and (c) Checking responsibility: The benefiting company and the competent national tax authorities Check method: Review of energy consumption, energy costs, production value and, where applicable, value added, and verify compliance with the agreement, tradable permit scheme or equivalent arrangement Rule set: - Source reference: Artikel 17 Absatz 4 Source excerpt: Businesses that benefit from the possibilities referred to in paragraphs 2 and 3 shall enter into the agreements, tradable permit schemes or equivalent arrangements as referred to in paragraph 1(b). The agreements, tradable permit schemes or equivalent arrangements must lead to the achievement of environmental objectives or increased energy efficiency, broadly equivalent to what would have been achieved if the standard Community minimum rates had been observed.

Measures

No measures.

Penalties

No penalties.

Milestones

Date	Type	Description
2003-10-27	Adopted	Adoption of the Directive by the Council
Source reference: Schlussformel Source excerpt: Done at Luxembourg, 27 October 2003.
2003-10-31	Entry into Force	Publication in the Official Journal and entry into force on the day of publication
Source reference: Artikel 31 Source excerpt: This Directive shall enter into force on the day of its publication in the Official Journal of the European Union.
2003-12-31	Transposition Deadline	Deadline for adopting and publishing national transposition measures
Source reference: Artikel 28 Absatz 1 Source excerpt: Member States shall adopt and publish the laws, regulations and administrative provisions necessary to comply with this Directive not later than 31 December 2003.
2003-12-31	Repeal	Repeal of Directives 92/81/EEC and 92/82/EEC
Source reference: Artikel 30 Source excerpt: Directives 92/81/EEC and 92/82/EEC shall be repealed as from 31 December 2003.
2004-01-01	Application Start	Start of application of the transposition measures
Source reference: Artikel 28 Absatz 2 Source excerpt: They shall apply these provisions from 1 January 2004, except the provisions laid down in Articles 16 and 18(1), which may be applied by the Member States from 1 January 2003.
2004-01-01	Application Start	Start of minimum taxation for certain motor fuels, industrial and commercial uses, heating fuels and electricity
Source reference: Artikel 7 Absatz 1 Source excerpt: As from 1 January 2004, the minimum levels of taxation applicable to motor fuels shall be fixed as set out in Annex I Table A.
2010-01-01	Application Start	Second stage of minimum taxation for motor fuels
Source reference: Artikel 7 Absatz 1 Source excerpt: As from 1 January 2004 and from 1 January 2010, the minimum levels of taxation applicable to motor fuels shall be fixed as set out in Annex I Table A.

Linked regulations

	Type	Regulation
	Cites	Council Directive 92/81/EEC on the harmonisation of the structures of excise duties on mineral oils
	Source reference: Recital (1) Source excerpt: The scope of Council Directive 92/81/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on mineral oils(1) and of Council Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils(2) is restricted to mineral oils.
	Cites	Council Directive 92/82/EEC on the approximation of the rates of excise duties on mineral oils
	Source reference: Recital (1) Source excerpt: The scope of Council Directive 92/81/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on mineral oils(1) and of Council Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils(2) is restricted to mineral oils.
	Cites	Council Directive 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products
	Source reference: Recital (27) Source excerpt: This Directive shall be without prejudice to the application of the relevant provisions of Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products(3), and Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages(4), when the product intended for use, offered for sale or used as motor fuel or fuel additive is ethyl alcohol as defined in Directive 92/83/EEC.
	Cites	Council Directive 92/83/EEC on the harmonization of the structures of excise duties on alcohol and alcoholic beverages
	Source reference: Recital (27) Source excerpt: This Directive shall be without prejudice to the application of the relevant provisions of Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products(3), and Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages(4), when the product intended for use, offered for sale or used as motor fuel or fuel additive is ethyl alcohol as defined in Directive 92/83/EEC.
	Cites	Council Decision 1999/468/EC laying down the procedures for the exercise of implementing powers conferred on the Commission
	Source reference: Recital (34) Source excerpt: The measures necessary for the implementation of this Directive should be adopted in accordance with Council Decision 1999/468/EC of 28 June 1999 laying down the procedures for the exercise of implementing powers conferred on the Commission(5)
	Cites	Council Regulation (EEC) No 3037/90 on the statistical classification of economic activities in the European Community
	Source reference: Article 2(4)(b) Source excerpt: "Mineralogical processes" shall mean the processes classified in the NACE nomenclature under code DI 26 "manufacture of other non-metallic mineral products" in Council Regulation (EEC) No 3037/90 of 9 October 1990 on the statistical classification of economic activities in the European Community(6).
	Cites	Commission Regulation (EC) No 2031/2001 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff
	Source reference: Article 2(5) Source excerpt: References in this Directive to codes of the combined nomenclature shall be to those of Commission Regulation (EC) No 2031/2001 of 6 August 2001, amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff(7).
	Cites	Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff
	Source reference: Article 2(5) Source excerpt: References in this Directive to codes of the combined nomenclature shall be to those of Commission Regulation (EC) No 2031/2001 of 6 August 2001, amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff(7).
	Cites	Council Directive 70/156/EEC on the approximation of the laws of the Member States relating to the type-approval of motor vehicles and their trailers
	Source reference: Article 8(2) Source excerpt: 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.
	Cites	Council Directive 70/156/EEC on the approximation of the laws of the Member States relating to the type-approval of motor vehicles and their trailers
	Source reference: Article 7(3)(b) Source excerpt: (b) the carriage of passengers, whether by regular or occasional service, by a motor vehicle of category M2 or category M3, as defined in Council Directive 70/156/EEC of 6 February 1970 on the approximation of the laws of the Member States relating to the type-approval of motor vehicles and their trailers(8).
	Cites	Directive 92/12/EEC
	Source reference: Article 3 Source excerpt: References in Directive 92/12/EEC to "mineral oils" and "excise duty", insofar as it applies to mineral oils, shall be interpreted as covering all energy products, electricity and national indirect taxes referred to respectively in Articles 2 and 4(2) of this Directive.
	Cites	Directive 92/12/EEC
	Source reference: Article 10(2) Source excerpt: Above the minimum levels of taxation referred to in paragraph 1, Member States will have the option of determining the applicable tax base provided that they respect Directive 92/12/EEC.
	Cites	Directive 92/12/EEC
	Source reference: Article 20(1) Source excerpt: Only the following energy products shall be subject to the control and movement provisions of Directive 92/12/EEC:
	Cites	Directive 92/12/EEC
	Source reference: Article 27(1) Source excerpt: The Commission shall be assisted by the Committee on Excise Duties set up by Article 24(1) of Directive 92/12/EEC.
	Cites	Directive 83/189/EEC
	Source reference: Article 26(3) Source excerpt: The obligation to inform the Commission pursuant to paragraph 1 of measures taken pursuant to Article 5 does not free Member States from any notification obligations pursuant to Directive 83/189/EEC.
	Repeals	Council Directive 92/81/EEC on the harmonisation of the structures of excise duties on mineral oils
	Source reference: Article 30 Source excerpt: Notwithstanding Article 28(2), Directives 92/81/EEC and 92/82/EEC shall be repealed as from 31 December 2003.
	Repeals	Council Directive 92/82/EEC on the approximation of the rates of excise duties on mineral oils
	Source reference: Article 30 Source excerpt: Notwithstanding Article 28(2), Directives 92/81/EEC and 92/82/EEC shall be repealed as from 31 December 2003.

Energy Taxation Directive In force Unlisted