{
  "url": "https://openlegislation.uk/eu-directive-2003-96/annex-II/division-3",
  "json_url": "https://openlegislation.uk/eu-directive-2003-96/annex-II/division-3.json",
  "legislation": "eudr/2003/96",
  "legislation_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)",
  "legislation_url": "https://openlegislation.uk/eu-directive-2003-96",
  "path": "annex/II/division/3",
  "kind": "division",
  "number": "3",
  "heading": "GERMANY:",
  "text": "for a differentiated rate on excise duty on fuels with a maximum sulphur content of 10 ppm from 1 January 2003 until 31 December 2005;\nfor the use of waste hydrocarbon gases as heating fuel;\nfor a differentiated rate of excise duty on mineral oils used as fuel in local public passenger transport vehicles, subject to compliance with the obligations laid down in Directive 92/82/EEC;\nfor samples of mineral oils intended for analysis, tests on production or for other scientific purposes;\nfor a differentiated rate of excise duty on heating oils used by manufacturing industries, provided that the differentiated rates are in accordance with the obligations laid down in this Directive;\nfor waste oils which are reused as fuel, either directly after recovery or following a recycling process for waste oils, and where the reuse is subject to duty.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2003/96/annex/II/division/3",
    "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."
}