# 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 22

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

When taxation rates are changed, stocks of energy products already released for consumption may be subject to an increase in, or a reduction of, the tax.

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Source: https://www.legislation.gov.uk/eudr/2003/96/article/22 (the official version)
Page: https://openlegislation.uk/eu-directive-2003-96/article-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.