{
  "url": "https://openlegislation.uk/eu-directive-2004-74/annex",
  "json_url": "https://openlegislation.uk/eu-directive-2004-74/annex.json",
  "legislation": "eudr/2004/74",
  "legislation_title": "Council Directive 2004/74/EC of 29 April 2004 amending Directive 2003/96/EC as regards the possibility for certain Member States to apply, in respect of energy products and electricity, temporary exemptions or reductions in the levels of taxation",
  "legislation_url": "https://openlegislation.uk/eu-directive-2004-74",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": null,
  "text": "ANNEX III\nReduced rates of taxation and exemptions from such taxation referred to in Article 18a(l):\n1.. Latvia\nfor energy products and electricity used in local public passenger transport vehicles;\n2.. Lithuania\nfor coal, coke and lignite, until 1 January 2007,\nfor natural gas and electricity, until 1 January 2010,\nfor orimulsion used for purposes other than to produce electricity or heat until 1 January 2010;\n3.. Hungary\nfor coal and coke, until 1 January 2009;\n4.. Malta\nfor navigation in private pleasure craft,\nfor air navigation other than that covered by Article 14(l)(b) of Directive 2003/96/EC;\n5.. Poland\nfor aviation fuel and turbo-combustion engine fuels and engine oils for aviation engines, sold by the producer of such fuels on the order of the Minister of National Defence or the competent minister for internal affairs, for purposes of the aviation industry, or the Agency of Material Reserves to supplement state reserves, or organisational units of sanitary aviation for purposes of such units,\ngas oil for ship engines and engines for sea technology and engine oils for ship engines and for sea technology, sold by the producer of such fuel on the order of the Agency of Stock Reserves to supplement State reserves, or on the order of the Minister of National Defence to be used for purposes of the navy, or on the order of the competent minister for internal affairs to be used for sea engineering,\naviation fuel, turbo-combustion engine fuel and gas oil for ship engines and engines for sea technology and oils for aviation engines, ship engines and engines for sea technology, sold by the Agency of Stock Reserves on the order of the Minister of National Defence or the competent minister for internal affairs.",
  "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/2004/74/annex",
    "retrieved_at": "2026-11-01T15:22:47.203424+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."
}