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Overview

Jurisdiction: European Union
Topic: Tax
Instrument type: Directive
Reference number: 2003/96/EC
Valid from: 2004-01-01
Valid to: 2023-12-31
Modified date: 2023-12-31
Listed at: 2026-08-06
Withdrawn at: -
Description: Establishes an EU framework for the taxation of energy products and electricity, including minimum tax levels, exemptions and reductions, and special rules for businesses and specific uses.

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Sources

Source URL	Crawler	Publish date
https://publications.europa.eu/resource/celex/32003L0096	Schokolade

Logs

	Type	Status	Started at	Finished at
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Rule sets

	Label	Effective
	Energy-intensive businesses	2004-01-01 — 9999-12-31
	Applies from milestone: Application Start (2004-01-01) Expires at milestone: - No conditions.
	Non-energy-intensive businesses	2004-01-01 — 9999-12-31
	Applies from milestone: Application Start (2004-01-01) Expires at milestone: - No conditions.

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
Agreement or equivalent arrangement for tax reductions	Governance	-
Description: Companies benefiting from the options for taxation down to zero or down to 50% of the minimum levels must enter into agreements, tradable permit schemes or equivalent arrangements that achieve environmental objectives or increased energy efficiency. Frequency: Continuous Check frequency: Event-triggered Products/Services: Energy products and electricity used by companies for heating purposes or for the industrial and commercial purposes specified in Article 8(2)(b) and (c) Checking responsibility: The competent authorities of the Member State under fiscal control Check method: Verification that an agreement, tradable permit scheme or equivalent arrangement exists and achieves environmental objectives or increased energy efficiency broadly equivalent to the effects of the standard Community minimum rates. 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.
Registration in the Member State of delivery	Record Keeping	-
Description: A company supplying electricity or natural gas to a Member State where the distributor or redistributor is not established must be registered in the Member State of delivery. Companies delivering coal, coke or lignite must be registered for this purpose with the relevant authorities where designated as registered companies. Frequency: Event-triggered Check frequency: Event-triggered Products/Services: Electricity and natural gas supplied in a Member State where the distributor or redistributor is not established; and coal, coke and lignite supplied by companies required to be registered Checking responsibility: The competent authorities of the Member State of delivery Check method: Verification of registration in the Member State of delivery 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. Tax shall in all cases be levied and collected according to procedures laid down by each Member State. 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.
Fulfilment of tax obligations in the Member State of delivery	Other	-
Description: The company must pay the tax chargeable in the Member State of delivery and comply with that state's procedures for tax collection and payment. Frequency: Event-triggered Check frequency: Event-triggered Products/Services: Electricity and natural gas supplied in a Member State where the distributor or redistributor is not established; and coal, coke and lignite supplied by registered companies Checking responsibility: The competent authorities of the Member State of delivery Check method: Verification of tax assessment, collection and payment under the procedures of the Member State of delivery 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. Tax shall in all cases be levied and collected according to procedures laid down by each Member State.

Measures

No measures.

Penalties

No penalties.

Milestones

Date	Type	Description
2003-01-01	Application Start	Possible earlier application start for Articles 16 and 18(1)
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.
2003-10-27	Adopted	Adoption of the Directive by the Council
Source reference: Titel der Richtlinie Source excerpt: Council Directive 2003/96/EC of 27 October 2003
2003-10-31	Entry into Force	Entry into force on the day of publication in the Official Journal
Source reference: Amtsblattangabe; Artikel 31 Source excerpt: Official Journal L 283 , 31/10/2003 P. 0051 - 0070
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: Notwithstanding Article 28(2), 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 general transposition provisions
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.

Linked regulations

	Type	Regulation
	Cites	Directive 92/12/EEC
	Source reference: Article 20(1) Source excerpt: Directive 92/12/EEC
	Cites	Directive 92/12/EEC
	Source reference: Article 21(5) Source excerpt: Directive 92/12/EEC
	Cites	Council Directive 92/81/EEC
	Source reference: Whereas (1) Source excerpt: Council Directive 92/81/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on mineral oils
	Cites	Council Directive 92/82/EEC
	Source reference: Whereas (1) Source excerpt: Council Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils
	Cites	Council Directive 92/12/EEC
	Source reference: Whereas (27) Source excerpt: 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
	Cites	Council Directive 92/83/EEC
	Source reference: Whereas (27) Source excerpt: Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages
	Cites	Council Decision 1999/468/EC
	Source reference: Whereas (34) Source excerpt: Council Decision 1999/468/EC of 28 June 1999 laying down the procedures for the exercise of implementing powers conferred on the Commission
	Cites	Council Regulation (EEC) No 3037/90
	Source reference: Article 2(4)(b) Source excerpt: Council Regulation (EEC) No 3037/90 of 9 October 1990 on the statistical classification of economic activities in the European Community
	Cites	Commission Regulation (EC) No 2031/2001
	Source reference: Article 2(5) Source excerpt: 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
	Cites	Council Regulation (EEC) No 2658/87
	Source reference: Article 2(5) Source excerpt: Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff
	Cites	Council Directive 70/156/EEC
	Source reference: Article 7(3)(b) Source excerpt: 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
	Cites	Directive 83/189/EEC
	Source reference: Article 26(3) Source excerpt: Directive 83/189/EEC
	Cites	Directive 92/12/EEC
	Source reference: Article 3 Source excerpt: Directive 92/12/EEC
	Cites	Directive 92/12/EEC
	Source reference: Article 10(2) Source excerpt: Directive 92/12/EEC
	Cites	Directive 92/12/EEC
	Source reference: Article 20(1) Source excerpt: Directive 92/12/EEC
	Repeals	Directives 92/81/EEC and 92/82/EEC
	Source reference: Article 30 Source excerpt: Directives 92/81/EEC and 92/82/EEC shall be repealed as from 31 December 2003.
	Cites	Directive 92/12/EEC
	Source reference: Article 21(1) Source excerpt: Directive 92/12/EEC

Energy Taxation Directive In force