(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

an operation consisting of mixing, outside a production establishment or a tax warehouse, energy products with other energy products or other materials, provided that: taxation on the components has been paid previously; and the amount paid is not less than the amount of the tax which would be chargeable on the mixture. The condition under (i) shall not apply where the mixture is exempted for a specific use.

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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.