{
  "url": "https://openlegislation.uk/eu-directive-2004-75/introduction",
  "json_url": "https://openlegislation.uk/eu-directive-2004-75/introduction.json",
  "legislation": "eudr/2004/75",
  "legislation_title": "Council Directive 2004/75/EC of 29.4.2004 amending Directive 2003/96/EC as regards the possibility for Cyprus 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-2004-75",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Council Directive 2004/75/EC\nof 29.4.2004\namending Directive 2003/96/EC as regards the possibility for Cyprus to apply, in respect of energy products and electricity, temporary exemptions or reductions in the levels of taxation\nTHE COUNCIL OF THE EUROPEAN UNION,\nHaving regard to the Treaty establishing the European Community, and in particular Article 93 thereof,\nHaving regard to the proposal from the Commission,\nHaving regard to the opinion of the European Parliament\nHaving regard to the opinion of the European Economic and Social Committee,\nWhereas:\n(1)\nCouncil Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity replaced, with effect from 1 January 2004, Council Directive 92/81/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on mineral oils and Council Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils. It defines the fiscal structures and the levels of taxation to be imposed on energy products and electricity.\n(2)\nThe minimum rates set by Directive 2003/96/EC are liable to create serious economic and social difficulties for certain Member States, among which Cyprus, in view of the comparatively low level of excise duties previously applied, the ongoing economic transition, their relatively low income levels and their limited ability to offset that additional tax burden by reducing other taxes. In particular the price increases brought about by application of the minimum rates set by Directive 2003/96/EC are likely to have adverse effect on their citizens and national economies, creating for instance an unbearable burden for small and medium-sized enterprises.\n(3)\nCyprus should therefore be permitted, on a temporary basis, to apply additional exemptions or reduced levels of taxation, where it will not be detrimental to the proper functioning of the internal market and will not result in the distortion of competition. Moreover, consistent with the principles in accordance with which transitional periods were originally granted under Directive 2003/96/EC, any such measures should be designed to bring about a progressive alignment with the applicable Community minimum rates.\n(4)\nThis Directive does not prejudice the outcome of any procedures relating to distortions of the operation of the single market that may be undertaken, in particular under Articles 87 and 88 of the Treaty. It does not override the requirement for Member States to notify instances of potential State aid to the Commission under Article 88 of the Treaty.\n(5)\nThe wording of Article 30 of Directive 2003/96/EC should be clarified.\n(6)\nThe provisions in this Directive must apply from the date of Accession of the new Member States. The urgency of the matter justifies an exception to the six-week period provided for in point I.3. of the Protocol on the role of national parliaments in the European Union.\n(7)\nDirective 2003/96/EC should therefore be amended accordingly,\nHAS ADOPTED THIS DIRECTIVE:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Opinion delivered on 20 April 2004 (not yet published in the Official Journal)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Opinion delivered on 31 March 2004 (not yet published in the Official Journal)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "OJ L 283, 31.10.2003, p. 51."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "OJ L 316, 31.10.1992, p. 12. Directive as last amended by Directive 2003/96/EC."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "OJ L 316, 31.10.1992, p. 19. Directive as last amended by Directive 2003/96/EC."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2004/75/introduction",
    "retrieved_at": "2026-11-01T15:22:47.181065+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."
}