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
- In force
- In force since 31 Oct 2003 · CELEX 32003L0096
- Transposition deadline
- 31 Dec 2003
- Procedure
- Directive
- Last activity
- 27 Oct 2003
Delegated and implementing acts beneath it
By status: 1 published.
| Act | Kind | Status | Adoption |
|---|---|---|---|
| Commission Implementing Decision (EU) 2022/2521 | Implementing · Decision | Published |
Titles link to EUR-Lex where the act has been published.
Summary
GeneratedCouncil 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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