Article 6

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 shall be free to give effect to the exemptions or reductions in the level of taxation prescribed by this Directive either: directly, by means of a differentiated rate, or by refunding all or part of the amount of taxation.

← art_5__text_1 · All articles · art_6__text_1 →

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