{
  "url": "https://openlegislation.uk/eu-decision-2008-715/annex-I",
  "json_url": "https://openlegislation.uk/eu-decision-2008-715/annex-I.json",
  "legislation": "eudn/2008/715",
  "legislation_title": "Commission Decision of 11 March 2008 on State aid (Germany) exemption from mineral oil tax for greenhouse undertakings (notified under document number C(2008) 860) (Only the German version is authentic) (2008/715/EC)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2008-715",
  "path": "annex/I",
  "kind": "annex",
  "number": "I",
  "heading": null,
  "text": "ENERGY TAXATION\nHeating oil\nUntil 31 March 1999, the standard rate of taxation on heating oil (HEL) was DM 80,00/1 000 litres. Figures have been provided in euro to facilitate comparison (exchange rate: EUR 1 = DM 1,95583).\nAs of 1 April 1999, the standard rate of taxation on heating oil (HEL) was DM 120,00/1 000 litres. Figures have been provided in euro to facilitate comparison (exchange rate: EUR 1 = DM 1,95583).\nFor the sake of simplicity, the net taxation figure does not take account of the tax ‘floor’ (deductible) of EUR 409 provided for by s. 25(4) of the Mineral Oil Tax Law. The actual net taxation figure depends on the amount consumed.\nFor the sake of simplicity, the net taxation figure does not take account of the tax ‘floor’ (deductible) of EUR 205 provided for by s. 25(4) of the Mineral Oil Tax Law (as of 1 August 2006: s. 54(3) of the Energy Tax Law). The actual net taxation figure depends on the amount consumed.\nMinimum rate of taxation referred to in Article 5(3) of Council Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils.\nMinimum rate of taxation referred to in Article 4(1) in conjunction with Annex I Table C of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity.\nYear\nStandard rate of taxation\nReduction pursuant to s. 25(3a) first sentence, No 1,2 in conjunction with s. 25(4) of the Mineral Oil Tax Lawsince 1 August 2006: s. 54(2)(1) in conjunction with s. 54(3) of the Energy Taxation Law\nReduction pursuant to s. 25(3a) first sentence, No 1,4 of the Mineral Oil Tax Lawsince 1 August 2006: s. 58(2)(1) of the Energy Taxation LawC 39/2005\nNet taxation\nEU minimum tax\nin EUR/1 000 l\nuntil 31.3.1999\n40,9\nas of 1.4.1999\n61,35\n2000\n61,35\n2001\n61,35\n16,36\n40,9\n4,09\n18,0\n2002\n61,35\n16,36\n40,9\n4,09\n18,0\n2003\n61,35\n8,18\n40,9\n12,27\n18,0\n2004\n61,35\n8,18\n40,9\n12,27\n21,0\n2005\n61,35\n8,18\n40,9\n12,27\n21,0\n2006\n61,35\n8,18\n40,9\n12,27\n21,0\nNatural gas\nUntil 31 March 1999, the standard rate of taxation on natural gas was DM 3,60/MWh. Figures have been provided in euro to facilitate comparison (exchange rate: EUR 1 = DM 1,95583).\nFrom 1 April 1999 until 31 December 2001, the standard rate of taxation on natural gas was DM 6,80/MWh. Figures have been provided in euro to facilitate comparison (exchange rate: EUR 1 = DM 1,95583).\nAmount of tax reduction pursuant to s. 25(3a)(3.4) of the Mineral Oil Tax Law of 1 August 2002 (Federal Law Gazette Part I, p. 2778).\nFor the sake of simplicity, the net taxation figure does not take account of the tax ‘floor’ (deductible) of EUR 409 provided for by s. 25(4) of the Mineral Oil Tax Law. The actual net taxation figure depends on the amount consumed.\nFor the sake of simplicity, the net taxation figure does not take account of the tax ‘floor’ (deductible) of EUR 205 provided for by s. 25(4) of the Mineral Oil Tax Law. The actual net taxation figure depends on the amount consumed.\nMinimum rate of taxation referred to in Article 4(1) in conjunction with Annex I Table C of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity.\nConverted into MWh (Table C: 0,15/0,30 euro/gigajoule based on gross calorific value).\nYear\nStandard rate of taxation\nReduction pursuant to s. 25(3a) first sentence, No 3,2 in conjunction with s. 25(4) of the Mineral Oil Tax Lawsince 1 August 2006: s. 54(2)(2) in conjunction with s. 54(3) of the Energy Taxation Law\nReduction pursuant to s. 25(3a) first sentence, No 3,4 of the Mineral Oil Tax Lawsince 1 August 2006: s. 58(2)(2) of the Energy Taxation LawC 39/2005\nNet taxation\nEU minimum tax\nin EUR/MWh\nuntil 31.3.1999\n1,87\nas of 1.4.1999\n3,476\n2000\n3,476\n2001\n3,476\n1,308\n1,84\n0,328\nnot harmonised\n2002\n3,476\n1,308\n1,84\n0,328\nnot harmonised\n2003\n5,5\n1,464\n3,0\n1,036\nnot harmonised\n2004\n5,5\n1,464\n3,0\n1,036\n0,54\n2005\n5,5\n1,464\n3,0\n1,036\n0,54\n2006\n5,5\n1,464\n3,0\n1,036\n0,54\nLiquid gas\nUntil 31 March 1999, the standard rate of taxation on liquid gas was DM 50,00/1 000 kg. Figures have been provided in euro to facilitate comparison (exchange rate: EUR 1 = DM 1,95583).\nFrom 1 April 1999 until 31 December 2001, the standard rate of taxation on liquid gas was DM 75,00/1 000 kg. Figures have been provided in euro to facilitate comparison (exchange rate: EUR 1 = DM 1,95583).\nFor the sake of simplicity, the net taxation figure does not take account of the tax ‘floor’ (deductible) of EUR 409 provided for by s. 25(4) of the Mineral Oil Tax Law. The actual net taxation figure depends on the amount consumed.\nFor the sake of simplicity, the net taxation figure does not take account of the tax ‘floor’ (deductible) of EUR 205 provided for by s. 25(4) of the Mineral Oil Tax Law. The actual net taxation figure depends on the amount consumed.\nMinimum rate of taxation referred to in Article 6(3) of Council Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils.\nMinimum rate of taxation referred to in Article 4(1) in conjunction with Annex I Table C of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity.\nYear\nStandard rate of taxation\nReduction pursuant to s. 25(3a) first sentence, No 4,2 in conjunction with s. 25(4) of the Mineral Oil Tax Lawsince 1 August 2006: s. 54(2)(3) in conjunction with s. 54(3) of the Energy Taxation Law\nReduction pursuant to s. 25(3a) first sentence, No 4,4 of the Mineral Oil Tax Lawsince 1 August 2006: s. 58(2)(3) of the Energy Taxation LawC 39/2005\nNet taxation\nEU minimum tax\nin EUR/1 000 kg\nuntil 31.3.1999\n25,56\nas of 1.4.1999\n38,34\n2000\n38,34\n2001\n38,34\n10,22\n25,56\n2,56\n0,0\n2002\n38,34\n10,22\n25,56\n2,56\n0,0\n2003\n60,6\n14,02\n38,9\n7,68\n0,0\n2004\n60,6\n14,02\n38,9\n7,68\n0,0\n2005\n60,6\n14,02\n38,9\n7,68\n0,0\n2006\n60,6\n14,02\n38,9\n7,68\n0,0",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Until 31 March 1999, the standard rate of taxation on heating oil (HEL) was DM 80,00/1 000 litres. Figures have been provided in euro to facilitate comparison (exchange rate: EUR 1 = DM 1,95583)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "As of 1 April 1999, the standard rate of taxation on heating oil (HEL) was DM 120,00/1 000 litres. Figures have been provided in euro to facilitate comparison (exchange rate: EUR 1 = DM 1,95583)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "For the sake of simplicity, the net taxation figure does not take account of the tax ‘floor’ (deductible) of EUR 409 provided for by s. 25(4) of the Mineral Oil Tax Law. The actual net taxation figure depends on the amount consumed."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Minimum rate of taxation referred to in Article 5(3) of Council Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "For the sake of simplicity, the net taxation figure does not take account of the tax ‘floor’ (deductible) of EUR 205 provided for by s. 25(4) of the Mineral Oil Tax Law (as of 1 August 2006: s. 54(3) of the Energy Tax Law). The actual net taxation figure depends on the amount consumed."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "Minimum rate of taxation referred to in Article 4(1) in conjunction with Annex I Table C of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity."
    },
    {
      "type": "footnote",
      "label": "f7",
      "text": "Until 31 March 1999, the standard rate of taxation on natural gas was DM 3,60/MWh. Figures have been provided in euro to facilitate comparison (exchange rate: EUR 1 = DM 1,95583)."
    },
    {
      "type": "footnote",
      "label": "f8",
      "text": "From 1 April 1999 until 31 December 2001, the standard rate of taxation on natural gas was DM 6,80/MWh. Figures have been provided in euro to facilitate comparison (exchange rate: EUR 1 = DM 1,95583)."
    },
    {
      "type": "footnote",
      "label": "f9",
      "text": "Amount of tax reduction pursuant to s. 25(3a)(3.4) of the Mineral Oil Tax Law of 1 August 2002 (Federal Law Gazette Part I, p. 2778)."
    },
    {
      "type": "footnote",
      "label": "f10",
      "text": "For the sake of simplicity, the net taxation figure does not take account of the tax ‘floor’ (deductible) of EUR 409 provided for by s. 25(4) of the Mineral Oil Tax Law. The actual net taxation figure depends on the amount consumed."
    },
    {
      "type": "footnote",
      "label": "f11",
      "text": "For the sake of simplicity, the net taxation figure does not take account of the tax ‘floor’ (deductible) of EUR 205 provided for by s. 25(4) of the Mineral Oil Tax Law. The actual net taxation figure depends on the amount consumed."
    },
    {
      "type": "footnote",
      "label": "f12",
      "text": "Minimum rate of taxation referred to in Article 4(1) in conjunction with Annex I Table C of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity."
    },
    {
      "type": "footnote",
      "label": "f13",
      "text": "Converted into MWh (Table C: 0,15/0,30 euro/gigajoule based on gross calorific value)."
    },
    {
      "type": "footnote",
      "label": "f14",
      "text": "Until 31 March 1999, the standard rate of taxation on liquid gas was DM 50,00/1 000 kg. Figures have been provided in euro to facilitate comparison (exchange rate: EUR 1 = DM 1,95583)."
    },
    {
      "type": "footnote",
      "label": "f15",
      "text": "From 1 April 1999 until 31 December 2001, the standard rate of taxation on liquid gas was DM 75,00/1 000 kg. Figures have been provided in euro to facilitate comparison (exchange rate: EUR 1 = DM 1,95583)."
    },
    {
      "type": "footnote",
      "label": "f16",
      "text": "For the sake of simplicity, the net taxation figure does not take account of the tax ‘floor’ (deductible) of EUR 409 provided for by s. 25(4) of the Mineral Oil Tax Law. The actual net taxation figure depends on the amount consumed."
    },
    {
      "type": "footnote",
      "label": "f17",
      "text": "Minimum rate of taxation referred to in Article 6(3) of Council Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils."
    },
    {
      "type": "footnote",
      "label": "f18",
      "text": "For the sake of simplicity, the net taxation figure does not take account of the tax ‘floor’ (deductible) of EUR 205 provided for by s. 25(4) of the Mineral Oil Tax Law. The actual net taxation figure depends on the amount consumed."
    },
    {
      "type": "footnote",
      "label": "f19",
      "text": "Minimum rate of taxation referred to in Article 4(1) in conjunction with Annex I Table C of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2008/715/annex/I",
    "retrieved_at": "2026-11-01T15:16:43.676663+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}