{
  "url": "https://openlegislation.uk/eu-directive-2003-96/article-10",
  "json_url": "https://openlegislation.uk/eu-directive-2003-96/article-10.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": "article/10",
  "kind": "article",
  "number": "10",
  "heading": null,
  "text": "1. As from 1 January 2004, the minimum levels of taxation applicable to electricity shall be fixed as set out in Annex I Table C.\n2. Above the minimum levels of taxation referred to in paragraph 1, Member States will have the option of determining the applicable tax base provided that they respect Directive 92/12/EEC.",
  "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/article/10",
    "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."
}