{
  "url": "https://openlegislation.uk/eu-directive-2003-96/article-6",
  "json_url": "https://openlegislation.uk/eu-directive-2003-96/article-6.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/6",
  "kind": "article",
  "number": "6",
  "heading": null,
  "text": "Member States shall be free to give effect to the exemptions or reductions in the level of taxation prescribed by this Directive either:\n(a) directly,\n(b) by means of a differentiated rate,\nor\n(c) by refunding all or part of the amount of taxation.",
  "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/6",
    "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."
}