{
  "url": "https://openlegislation.uk/eu-directive-2003-96",
  "json_url": "https://openlegislation.uk/eu-directive-2003-96.json",
  "id": "eudr/2003/96",
  "title": "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)",
  "short_title": "Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity",
  "long_title": "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)",
  "citation": "EU Directive 2003/96",
  "type": "eudr",
  "year": "2003",
  "number": "96",
  "version": "current",
  "date": "2003-10-27",
  "revised": false,
  "valid_from": null,
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/eu-directive-2003-96/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-2003-96/article-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-2003-96/article-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-2003-96/article-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-2003-96/article-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-2003-96/article-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/6",
      "kind": "article",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-2003-96/article-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/7",
      "kind": "article",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-2003-96/article-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/8",
      "kind": "article",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-2003-96/article-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/9",
      "kind": "article",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-2003-96/article-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/10",
      "kind": "article",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-2003-96/article-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/11",
      "kind": "article",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-2003-96/article-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/12",
      "kind": "article",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-2003-96/article-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/13",
      "kind": "article",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-2003-96/article-13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/14",
      "kind": "article",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-2003-96/article-14",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/15",
      "kind": "article",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-2003-96/article-15",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/16",
      "kind": "article",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-2003-96/article-16",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/17",
      "kind": "article",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-2003-96/article-17",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/18",
      "kind": "article",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-2003-96/article-18",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/18/2",
      "kind": "article",
      "number": "18a",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-2003-96/article-18/2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/18b",
      "kind": "article",
      "number": "18b",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-2003-96/article-18b",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/19",
      "kind": "article",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-2003-96/article-19",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/20",
      "kind": "article",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-2003-96/article-20",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/21",
      "kind": "article",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-2003-96/article-21",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/22",
      "kind": "article",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-2003-96/article-22",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/23",
      "kind": "article",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-2003-96/article-23",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/24",
      "kind": "article",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-2003-96/article-24",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/25",
      "kind": "article",
      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-2003-96/article-25",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/26",
      "kind": "article",
      "number": "26",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-2003-96/article-26",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/27",
      "kind": "article",
      "number": "27",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-2003-96/article-27",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/28",
      "kind": "article",
      "number": "28",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-2003-96/article-28",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/29",
      "kind": "article",
      "number": "29",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-2003-96/article-29",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/30",
      "kind": "article",
      "number": "30",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-2003-96/article-30",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/31",
      "kind": "article",
      "number": "31",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-2003-96/article-31",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/32",
      "kind": "article",
      "number": "32",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-2003-96/article-32",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "annex/I",
      "kind": "annex",
      "number": "I",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-2003-96/annex-I",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "annex/II",
      "kind": "annex",
      "number": "II",
      "heading": "Reduced rates of taxation and exemptions from such taxation referred to in Article 18(1)",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "annex/II/division/1",
      "kind": "division",
      "number": "1",
      "heading": "BELGIUM:",
      "url": "https://openlegislation.uk/eu-directive-2003-96/annex-II/division-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/II"
    },
    {
      "path": "annex/II/division/2",
      "kind": "division",
      "number": "2",
      "heading": "DENMARK:",
      "url": "https://openlegislation.uk/eu-directive-2003-96/annex-II/division-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/II"
    },
    {
      "path": "annex/II/division/3",
      "kind": "division",
      "number": "3",
      "heading": "GERMANY:",
      "url": "https://openlegislation.uk/eu-directive-2003-96/annex-II/division-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/II"
    },
    {
      "path": "annex/II/division/4",
      "kind": "division",
      "number": "4",
      "heading": "GREECE:",
      "url": "https://openlegislation.uk/eu-directive-2003-96/annex-II/division-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/II"
    },
    {
      "path": "annex/II/division/5",
      "kind": "division",
      "number": "5",
      "heading": "SPAIN:",
      "url": "https://openlegislation.uk/eu-directive-2003-96/annex-II/division-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/II"
    },
    {
      "path": "annex/II/division/6",
      "kind": "division",
      "number": "6",
      "heading": "FRANCE:",
      "url": "https://openlegislation.uk/eu-directive-2003-96/annex-II/division-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/II"
    },
    {
      "path": "annex/II/division/7",
      "kind": "division",
      "number": "7",
      "heading": "IRELAND:",
      "url": "https://openlegislation.uk/eu-directive-2003-96/annex-II/division-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/II"
    },
    {
      "path": "annex/II/division/8",
      "kind": "division",
      "number": "8",
      "heading": "ITALY:",
      "url": "https://openlegislation.uk/eu-directive-2003-96/annex-II/division-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/II"
    },
    {
      "path": "annex/II/division/9",
      "kind": "division",
      "number": "9",
      "heading": "LUXEMBOURG:",
      "url": "https://openlegislation.uk/eu-directive-2003-96/annex-II/division-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/II"
    },
    {
      "path": "annex/II/division/10",
      "kind": "division",
      "number": "10",
      "heading": "NETHERLANDS:",
      "url": "https://openlegislation.uk/eu-directive-2003-96/annex-II/division-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/II"
    },
    {
      "path": "annex/II/division/11",
      "kind": "division",
      "number": "11",
      "heading": "AUSTRIA:",
      "url": "https://openlegislation.uk/eu-directive-2003-96/annex-II/division-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/II"
    },
    {
      "path": "annex/II/division/12",
      "kind": "division",
      "number": "12",
      "heading": "PORTUGAL:",
      "url": "https://openlegislation.uk/eu-directive-2003-96/annex-II/division-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/II"
    },
    {
      "path": "annex/II/division/13",
      "kind": "division",
      "number": "13",
      "heading": "FINLAND:",
      "url": "https://openlegislation.uk/eu-directive-2003-96/annex-II/division-13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/II"
    },
    {
      "path": "annex/II/division/14",
      "kind": "division",
      "number": "14",
      "heading": "SWEDEN:",
      "url": "https://openlegislation.uk/eu-directive-2003-96/annex-II/division-14",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/II"
    },
    {
      "path": "annex/II/division/15",
      "kind": "division",
      "number": "15",
      "heading": "UNITED KINGDOM:",
      "url": "https://openlegislation.uk/eu-directive-2003-96/annex-II/division-15",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/II"
    },
    {
      "path": "annex/III",
      "kind": "annex",
      "number": "III",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-2003-96/annex-III",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    }
  ],
  "outstanding_effects": [],
  "made_under": [],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/eu-directive-2003-96/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/eu-directive-2003-96/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/eu-directive-2003-96/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2003/96",
    "retrieved_at": "2026-11-01T15:22:51.980208+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."
}