# 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), Article 1

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

Member States shall impose taxation on energy products and electricity in accordance with this Directive.

---
Source: https://www.legislation.gov.uk/eudr/2003/96/article/1 (the official version)
Page: https://openlegislation.uk/eu-directive-2003-96/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.