rec_21 — Council Directive 2003/96/EC of 27 October 2003 restructuring the Community… · Lexiara

rec_21

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

(21) Business use and non-business use of energy products and electricity may be treated differently for tax purposes.

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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.