1997/0111(CNS)COM(1997)30

Energy Products Taxation Restructuring Directive

PROPOSAL FOR A COUNCIL DIRECTIVE CONCERNING THE RESTRUCTURING OF THE COMMUNITY FRAMEWORK FOR THE TAXATION OF ENERGY PRODUCTS

Stage: In force, reached 31 Oct 2003
In force: In force since 31 Oct 2003 · CELEX 32003L0096
Transposition deadline: 31 Dec 2003
Procedure: Directive · Consultation procedure
Last activity: 31 Oct 2003

3 acts

Delegated and implementing acts beneath it

By status: 3 published.

Act	Kind	Status
Commission Implementing Decision (EU) 2022/2521	Implementing · Decision	Published
Commission Implementing Decision (EU) 2018/552	Implementing · Decision	Published
Commission Implementing Decision (EU) 2012/209	Implementing · Decision	Published

Titles link to EUR-Lex where the act has been published.

28 documents

Documents

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Proposal · COM(2024)0216Commission
Proposal · COM(2024)0583Commission
Proposal · COM(2025)0055Commission
Proposal · COM(2025)0103Commission
Proposal · COM(2026)0189Commission
Proposal · COM(2026)0244Commission
Proposal · COM(2026)0285Commission
Text adopted · Directive 2003/0096Commission
OJ C 139 06.05.1997, p. 0014Commission
OJ C 150 28.05.1999, p. 0003Commission
OJ C 219 30.07.1999, p. 0015-0025Commission
Text adopted · OJ L 283 31.10.2003, p. 0051-0070Commission
Text adopted · T5-0404/2003Parliament

Summary

Generated

Council Directive 2003/96/EC restructures EU taxation of energy products and electricity, setting minimum excise levels for motor fuels, heating fuels, and electricity. Member States must apply these provisions from 1 January 2004, with various transitional periods for individual states.

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Sources: EP Legislative Observatory · EU Law Tracker · EUR-Lex. Record as of 30 Sept 2026. Something wrong on this page? Report an error.

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