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)
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty establishing the European...
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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)
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty establishing the European Community, and in particular Article 93 thereof,
Having regard to the proposal from the Commission,
Having regard to the opinion of the European Parliament,
Having regard to the opinion of the European Economic and
Social Committee,
Whereas:
(1) 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.
(2) The absence of Community provisions imposing a
minimum rate of taxation on electricity and energy
products other than mineral oils may adversely affect the
proper functioning of the internal market.
(3
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