anx_I__table_3

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) · European Union

Table C. — Minimum levels of taxation applicable to heating fuels and electricity Business use Non-business use Gas oil (in euro per 1000 l) CN codes 27101941 to 27101949 21 21 Heavy fuel oil (in euro per 1000 kg) CN codes 27101961 to 27101969 15 15 Kerosene (in euro per 1000 l) CN codes 27101921 and 27101925 0 0 LPG (in euro per 1000 kg) CN codes 27111211 to 27111900 0 0 Natural gas (in euro per gigajoule gross calorific value) CN codes 27111100 and 27112100 0,15 0,3 Coal and coke (in euro per gigajoule gross calorific value) CN codes 2701, 2702 and 2704 0,15 0,3 Electricity (in euro per MWh) CN code 2716 0,5 1,0

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Source: EUR-Lex (Cellar) · retrieved 2026-10-31 · Text as adopted (Official Journal); later amendments are not incorporated in this text.