Council of the European Union 27 October 2003, Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (Text with EEA relevance)

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Council Directive 2003/96/EC restructures the Community framework for the taxation of energy products and electricity by establishing mandatory minimum levels of taxation applicable to motor fuels, heating fuels, and electricity across Member States, replacing the prior regime limited to mineral oils under Directives 92/81/EEC and 92/82/EEC. Key provisions authorize Member States to apply differentiated rates, exemptions, and reductions—including for biofuels, renewable energy, energy-intensive businesses, combined heat and power generation, and air and maritime navigation—subject to compliance with Community minimum rates and internal market rules. The Directive also provides transitional periods and derogations for specific Member States, requires notification of national measures to the Commission, and mandates periodic Council review of minimum taxation levels and exemptions.AI