# 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), Annex I

Extent: E+W+S+N.I.

ENERGY TAXATION
Heating oil
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).
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).
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.
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.
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.
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.
Year
Standard rate of taxation
Reduction 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
Reduction 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
Net taxation
EU minimum tax
in EUR/1 000 l
until 31.3.1999
40,9
as of 1.4.1999
61,35
2000
61,35
2001
61,35
16,36
40,9
4,09
18,0
2002
61,35
16,36
40,9
4,09
18,0
2003
61,35
8,18
40,9
12,27
18,0
2004
61,35
8,18
40,9
12,27
21,0
2005
61,35
8,18
40,9
12,27
21,0
2006
61,35
8,18
40,9
12,27
21,0
Natural gas
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).
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).
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).
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.
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.
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.
Converted into MWh (Table C: 0,15/0,30 euro/gigajoule based on gross calorific value).
Year
Standard rate of taxation
Reduction 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
Reduction 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
Net taxation
EU minimum tax
in EUR/MWh
until 31.3.1999
1,87
as of 1.4.1999
3,476
2000
3,476
2001
3,476
1,308
1,84
0,328
not harmonised
2002
3,476
1,308
1,84
0,328
not harmonised
2003
5,5
1,464
3,0
1,036
not harmonised
2004
5,5
1,464
3,0
1,036
0,54
2005
5,5
1,464
3,0
1,036
0,54
2006
5,5
1,464
3,0
1,036
0,54
Liquid gas
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).
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).
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.
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.
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.
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.
Year
Standard rate of taxation
Reduction 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
Reduction 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
Net taxation
EU minimum tax
in EUR/1 000 kg
until 31.3.1999
25,56
as of 1.4.1999
38,34
2000
38,34
2001
38,34
10,22
25,56
2,56
0,0
2002
38,34
10,22
25,56
2,56
0,0
2003
60,6
14,02
38,9
7,68
0,0
2004
60,6
14,02
38,9
7,68
0,0
2005
60,6
14,02
38,9
7,68
0,0
2006
60,6
14,02
38,9
7,68
0,0

---
Source: https://www.legislation.gov.uk/eudn/2008/715/annex/I (the official version)
Page: https://openlegislation.uk/eu-decision-2008-715/annex-I
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.