1. — Council Directive 2003/96/EC of 27 October 2003 restructuring the Community…

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

For the purposes of this Directive, the term ‘energy products’ shall apply to products: falling within CN codes 1507 to 1518, if these are intended for use as heating fuel or motor fuel; falling within CN codes 2701, 2702 and 2704 to 2715; falling within CN codes 2901 and 2902; falling within CN code 29051100, which are not of synthetic origin, if these are intended for use as heating fuel or motor fuel; falling within CN code 3403; falling within CN code 3811; falling within CN code 3817; falling within CN code 38249099 if these are intended for use as heating fuel or motor fuel.

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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.