Article 8

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

As from 1 January 2004, notwithstanding Article 7, the minimum levels of taxation applicable to products used as motor fuel for the purposes set out in paragraph 2 shall be fixed as set out in Annex I Table B. This Article shall apply to the following industrial and commercial purposes: agricultural, horticultural or piscicultural works, and in forestry; stationary motors; plant and machinery used in construction, civil engineering and public works; vehicles intended for use off the public roadway or which have not been granted authorisation for use mainly on the public roadway.

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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.