(c)

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

products falling within CN codes 271011 to 27101969. However, for products falling within CN codes 27101121, 27101125 and 27101929, the control and movement provisions shall only apply to bulk commercial movements;

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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.