art_16__para_1__text_1

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

Member States may, without prejudice to paragraph 5, apply an exemption or a reduced rate of taxation under fiscal control on the taxable products referred to in Article 2 where such products are made up of, or contain, one or more of the following products: products falling within CN codes 1507 to 1518; products falling within CN codes 38249055 and 38249080 to 38249099 for their components produced from biomass; products falling within CN codes 22072000 and 29051100 which are not of synthetic origin; products produced from biomass, including products falling within CN codes 4401 and 4402.

National law under this provision

1 national measure recorded under this provision, in 1 form — sign in to view the analysis.

← 1. · All articles · art_16__para_1__text_2 →

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