council direct ec octob restructur commun framework taxat energi product electr text eea relev council european union regard treati establish european commun articl thereof regard propos commiss regard opinion european parliament regard opinion european econom social committe scope council direct eec octob harmonis structur excis duti miner oil council direct eec octob approxim rate excis duti miner oil restrict miner oil absenc commun provis impos minimum rate taxat electr energi product miner oil advers affect proper function intern market proper function intern market achiev object commun polici requir minimum level taxat laid commun level energi product includ electr natur ga coal appreci differ nation level energi taxat appli member state prove detriment proper function intern market establish commun minimum level taxat enabl exist differ nation level taxat reduc accord articl treati environment protect requir integr definit implement commun polici parti unit nation framework convent climat chang commun ratifi kyoto protocol taxat energi product electr instrument achiev kyoto protocol object council examin exempt reduct minimum level taxat period take consider proper function intern market real minimum level taxat competit commun busi intern framework wider object treati member state flexibl defin implement polici nation circumst member state introduc retain type taxat energi product electr end member state permit compli commun minimum taxat level take account total charg levi respect indirect tax chosen appli exclud vat fiscal arrang made connect implement commun framework taxat energi product electr matter member state decid regard member state decid increas tax burden implement principl tax neutral contribut restructur modernis tax system encourag behaviour conduc greater protect environ increas labour energi price kei element commun energi transport environ polici taxat partli determin price energi product electr minimum level taxat reflect competit posit energi product electr advis connect base calcul minimum level energi content product method appli motor fuel possibl appli differenti nation rate taxat product allow circumst perman condit provid commun minimum level taxat intern market competit rule respect heat subject limit intra commun trade output taxat heat remain scope commun framework establish commun minimum level taxat energi product electr energi product motor fuel industri commerci purpos heat fuel tax lower level applic energi product propel taxat diesel motor fuel haulier notabl engag intra commun activ requir possibl specif treatment includ measur introduct system road user charg order limit distort competit oper confront member state differenti commerci commerci diesel member state possibl reduc gap taxat commerci ga oil propel petrol busi busi energi product electr treat differ tax purpos energi product essenti subject commun framework heat fuel motor fuel extent natur logic tax system exclud scope framework dual fuel energi product mineralog process electr similar wai treat equal foot exist intern oblig maintain competit posit commun compani make advis continu exempt energi product suppli air navig sea navig privat pleasur purpos member state limit exempt member state permit appli exempt reduc level taxat detriment proper function intern market result distort competit combin heat power gener order promot altern energi sourc renew form energi qualifi preferenti treatment desir establish commun framework member state exempt reduc excis duti promot biofuel contribut function intern market afford member state econom oper suffici degre legal certainti distort competit limit incent reduct basic cost produc distributor biofuel maintain inter alia adjust member state take account raw materi price direct prejudic applic relev provis council direct eec februari gener arrang product subject excis duti hold movement monitor product council direct eec octob harmon structur excis duti alcohol alcohol beverag product intend offer sale motor fuel fuel addit ethyl alcohol defin direct eec exempt reduct tax level prove notabl lack stronger harmonis commun level risk loss intern competit social environment consider busi enter agreement significantli enhanc environment protect energi effici deserv attent busi energi intens merit specif treatment transit period arrang requir order member state smoothli adapt level taxat limit neg side effect provid procedur authoris introduct member state set period exempt reduc level taxat exempt reduct regular review provis made member state notifi commiss nation measur notif releas member state oblig laid articl treati notifi nation measur direct prejudic outcom futur state aid procedur undertaken accord articl treati scope direct eec extend product indirect tax cover direct measur implement direct adopt accord council decis ec june lai procedur exercis implement power confer commiss adopt direct articl member state impos taxat energi product electr accord direct articl purpos direct term quot energi product quot appli product fall cn code intend heat fuel motor fuel fall cn code fall cn code fall cn code synthet origin intend heat fuel motor fuel fall cn code fall cn code fall cn code fall cn code intend heat fuel motor fuel direct appli electr fall cn code intend offer sale motor fuel heat fuel energi product level taxat direct tax rate equival heat fuel motor fuel addit taxabl product list paragraph product intend offer sale motor fuel addit extend motor fuel tax rate equival motor fuel addit taxabl product list paragraph hydrocarbon peat intend offer sale heat purpos tax rate equival energi product direct appli output taxat heat taxat product fall cn code energi product electr energi product purpos motor fuel heat fuel dual energi product energi product dual heat fuel purpos motor fuel heat fuel energi product chemic reduct electrolyt metallurg process regard dual electr princip purpos chemic reduct electrolyt metallurg process electr account cost product quot cost product quot addit total purchas good servic personnel cost consumpt fix capit level busi defin articl cost calcul unit averag quot cost electr quot actual purchas electr cost product electr gener busi mineralog process quot mineralog process quot process classifi nace nomenclatur code di quot manufactur metal miner product quot council regul eec octob statist classif econom activ european commun articl appli energi product refer direct code combin nomenclatur commiss regul ec august amend annex council regul eec tariff statist nomenclatur common custom tariff decis updat code combin nomenclatur product refer direct year accord procedur laid articl decis result minimum tax rate appli direct addit remov energi product electr articl refer direct eec quot miner oil quot quot excis duti quot appli miner oil interpret cover energi product electr nation indirect tax refer articl direct articl level taxat member state appli energi product electr list articl minimum level taxat prescrib direct purpos direct quot level taxat quot total charg levi respect indirect tax vat calcul directli indirectli quantiti energi product electr time releas consumpt articl provid respect minimum level taxat prescrib direct compat commun law differenti rate taxat appli member state fiscal control case differenti rate directli link product qualiti differenti rate depend quantit consumpt level electr energi product heat purpos local public passeng transport includ taxi wast collect arm forc public administr disabl peopl ambul busi busi energi product electr refer articl articl member state free give effect exempt reduct level taxat prescrib direct directli mean differenti rate refund part amount taxat articl januari januari minimum level taxat applic motor fuel fix set annex tabl januari council act unanim consult european parliament basi report propos commiss decid minimum level taxat applic ga oil period begin januari member state differenti commerci commerci ga oil propel provid commun minimum level observ rate commerci ga oil propel fall nation level taxat forc januari notwithstand derog laid direct quot commerci ga oil propel quot ga oil propel purpos carriag good hire reward account motor vehicl articul vehicl combin intend exclus carriag good road maximum permiss gross laden weight tonn carriag passeng regular occasion servic motor vehicl categori categori defin council direct eec februari approxim law member state relat type approv motor vehicl trailer notwithstand paragraph member state introduc system road user charg motor vehicl articul vehicl combin intend exclus carriag good road appli reduc rate ga oil vehicl nation level taxat forc januari long tax burden remain broadli equival provid commun minimum level observ nation level taxat forc januari ga oil propel high minimum level taxat applic januari articl januari notwithstand articl minimum level taxat applic product motor fuel purpos set paragraph fix set annex tabl articl appli industri commerci purpos agricultur horticultur piscicultur work forestri stationari motor plant machineri construct civil engin public work vehicl intend public roadwai grant authoris public roadwai articl januari minimum level taxat applic heat fuel fix set annex tabl member state januari authoris appli monitor charg heat ga oil continu appli reduc rate eur litr product authoris repeal januari council act unanim basi report propos commiss decid note level reduc rate low avoid problem trade distort member state articl januari minimum level taxat applic electr fix set annex tabl minimum level taxat refer paragraph member state option determin applic tax base provid respect direct eec articl direct quot busi quot busi entiti identifi accord paragraph independ carri place suppli good servic purpos result econom activ econom activ compris activ produc trader person suppli servic includ mine agricultur activ activ profess state region local govern author bodi govern public law consid busi entiti respect activ transact engag public author engag activ transact consid busi respect activ transact treatment busi lead signific distort competit respect direct busi entiti consid smaller part enterpris legal bodi organis point view constitut independ busi entiti capabl function mean mix take place taxat appli proport type busi busi insignific treat nil member state limit scope reduc level taxat busi articl member state express nation level taxat unit articl provid level taxat convers unit minimum level direct energi product articl level taxat base volum volum measur temperatur articl member state adopt euro euro nation currenc appli level taxat fix year rate appli obtain work dai octob publish offici journal european union effect januari calendar year member state maintain amount taxat forc time annual adjust provid paragraph convers amount level taxat express euro result increas eur whichev lower amount level taxat express nation currenc articl addit gener provis set direct eec exempt taxabl product prejudic commun provis member state exempt taxat condit lai purpos ensur correct straightforward applic exempt prevent evas avoid abus energi product electr produc electr electr maintain abil produc electr member state reason environment polici subject product taxat respect minimum level taxat laid direct case taxat product account purpos satisfi minimum level taxat electr laid articl energi product suppli fuel purpos air navig privat pleasur fly purpos direct quot privat pleasur fly quot aircraft owner natur legal person enjoi hire mean commerci purpos carriag passeng good suppli servic consider purpos public author member state limit scope exempt suppli jet fuel cn code energi product suppli fuel purpos navig commun water includ fish privat pleasur craft electr produc board craft purpos direct quot privat pleasur craft quot craft owner natur legal person enjoi hire mean commerci purpos carriag passeng good suppli servic consider purpos public author member state limit scope exempt provid paragraph intern intra commun transport addit member state enter bilater agreement member state waiv exempt provid paragraph case member state appli level taxat minimum level set direct articl prejudic commun provis member state appli fiscal control total partial exempt reduct level taxat taxabl product fiscal control field pilot project technolog develop environment friendli product relat fuel renew resourc electr solar wind wave tidal geotherm origin hydraul origin produc hydroelectr instal gener biomass product produc biomass gener methan emit abandon coalmin gener fuel cell energi product electr combin heat power gener electr produc combin heat power gener provid combin gener environment friendli member state appli nation definit quot environment friendli quot high effici cogener product council basi report propos commiss unanim adopt common definit energi product electr carriag good passeng rail metro tram trollei bu energi product suppli fuel navig inland waterwai includ fish privat pleasur craft electr produc board craft natur ga member state share natur ga final energi consumpt total partial exempt reduct appli maximum period ten year entri forc direct nation share natur ga final energi consumpt reach whichev sooner nation share natur ga final energi consumpt reach member state concern appli strictli posit level taxat increas yearli basi order reach minimum rate end period refer unit kingdom great britain northern ireland appli total partial exempt reduct natur ga separ northern ireland electr natur ga coal solid fuel household organis recognis charit member state concern case charit organis member state confin exempt reduct purpos busi activ mix take place taxat appli proport type insignific treat nil natur ga lpg propel motor fuel field manufactur develop test mainten aircraft ship motor fuel dredg oper navig waterwai port product fall cn code heat purpos member state refund produc amount tax paid consum electr produc product paragraph member state appli level taxat energi product electr agricultur horticultur piscicultur work forestri basi propos commiss council januari examin possibl appli level taxat repeal articl member state prejudic paragraph appli exempt reduc rate taxat fiscal control taxabl product refer articl product made product product fall cn code product fall cn code compon produc biomass product fall cn code synthet origin product produc biomass includ product fall cn code member state appli reduc rate taxat fiscal control taxabl product refer articl product water cn code quot biomass quot biodegrad fraction product wast residu agricultur includ veget anim substanc forestri relat industri biodegrad fraction industri municip wast exempt reduct taxat result applic reduc rate laid paragraph greater amount taxat payabl volum product refer paragraph present product elig reduct level taxat appli member state product made product refer paragraph lower minimum level articl exempt reduct taxat appli member state adjust account raw materi price avoid compens extra cost involv manufactur product refer paragraph decemb member state exempt continu exempt product sole sole made product refer paragraph exempt reduct provid product refer paragraph grant multiannu programm mean authoris issu administr author econom oper calendar year exempt reduct authoris appli period consecut year period renew part multiannu programm authoris administr author prior decemb member state appli exempt reduct paragraph decemb end multiannu programm period renew member state requir commun law compli legal bind oblig place market minimum proport product refer paragraph paragraph ceas appli date oblig bind member state member state commun commiss schedul tax reduct exempt appli accord articl decemb month decemb commiss report council fiscal econom agricultur energi industri environment aspect reduct grant accord articl articl provid minimum level taxat prescrib direct respect averag busi member state appli tax reduct consumpt energi product heat purpos purpos articl electr case favour energi intens busi quot energi intens busi quot busi entiti refer articl purchas energi product electr amount product nation energi tax payabl amount ad definit member state appli restrict concept includ sale process sector definit quot purchas energi product electr quot actual cost energi purchas gener busi electr heat energi product heat purpos purpos articl includ tax includ deduct vat quot product quot turnov includ subsidi directli link price product minu stock finish product work progress good servic purchas resal minu purchas good servic resal quot ad quot total turnov liabl vat includ export sale minu total purchas liabl vat includ import member state appli nation energi tax system energi intens busi defin criteria energi cost comparison product nation energi tax payabl comparison ad allow transit period januari adapt definit set point subparagraph agreement conclud undertak associ undertak tradabl permit scheme equival arrang implement lead achiev environment protect object improv energi effici notwithstand articl member state appli level taxat energi product electr defin articl energi intens busi defin paragraph articl notwithstand articl member state appli level taxat minimum level direct energi product electr defin articl busi entiti defin articl energi intens defin paragraph articl busi benefit possibl refer paragraph enter agreement tradabl permit scheme equival arrang refer paragraph agreement tradabl permit scheme equival arrang lead achiev environment object increas energi effici broadli equival achiev standard commun minimum rate observ articl derog provis present direct member state authoris continu appli reduct level taxat exempt set annex ii subject prior review council basi propos commiss authoris expir decemb date annex ii notwithstand period set paragraph provid significantli distort competit member state difficulti implement minimum level taxat allow transit period januari order avoid jeopardis price stabil kingdom spain appli transit period januari adjust nation level taxat ga oil propel minimum level eur januari reach eur decemb appli special reduc rate commerci ga oil propel provid result taxat eur nation level taxat forc januari reduc januari januari appli differenti rate commerci ga oil propel provid result taxat eur nation level taxat forc januari reduc special reduc rate commerci ga oil propel appli taxi januari respect articl appli januari maximum permiss gross laden weight tonn definit commerci purpos republ austria appli transit period januari adjust nation level taxat ga oil propel minimum level eur januari reach eur decemb appli special reduc rate commerci ga oil propel provid result taxat eur nation level taxat forc januari reduc januari januari appli differenti rate commerci ga oil propel provid result taxat eur nation level taxat forc januari reduc kingdom belgium appli transit period januari adjust nation level taxat ga oil propel minimum level eur januari reach eur decemb appli special reduc rate commerci ga oil propel provid result taxat eur nation level taxat forc januari reduc januari januari appli differenti rate commerci ga oil propel provid result taxat eur nation level taxat forc januari reduc grand duchi luxembourg appli transit period januari adjust nation level taxat ga oil propel minimum level eur januari reach eur decemb appli special reduc rate commerci ga oil propel provid result taxat eur nation level taxat forc januari reduc januari januari appli differenti rate commerci ga oil propel provid result taxat eur nation level taxat forc januari reduc portugues republ appli level taxat energi product electr consum autonom region azor madeira lower minimum level taxat laid direct order compens transport cost incur result insular dispers natur region portugues republ appli transit period januari adjust nation level taxat ga oil propel minimum level eur januari reach eur decemb appli differenti rate commerci ga oil propel provid result taxat eur nation level taxat forc januari reduc januari januari appli differenti rate commerci ga oil propel provid result taxat eur nation level taxat forc januari reduc differenti rate commerci ga oil propel appli taxi januari respect articl appli januari maximum permiss gross laden weight tonn definit commerci purpos portugues republ appli total partial exempt level taxat electr januari hellen republ appli level taxat eur lower minimum rate laid direct ga oil propel petrol consum depart lesbo chio samo dodecanes cyclad island aegean thaso north sporad samothrac skiro hellen republ appli transit period januari convert current input electr taxat system output taxat system reach minimum level taxat petrol hellen republ appli transit period januari adjust nation level taxat ga oil propel minimum level eur januari reach eur decemb appli differenti rate commerci ga oil propel provid result taxat eur nation level taxat forc januari reduc januari januari appli differenti rate commerci ga oil propel provid result taxat eur nation level taxat forc januari reduc differenti rate commerci ga oil propel appli taxi januari respect articl appli januari maximum permiss gross laden weight tonn definit commerci purpos ireland appli total partial exempt reduct level taxat electr januari french republ appli total partial exempt reduct energi product electr state region local govern author bodi govern public law respect activ transact engag public author januari french republ appli transit period januari adapt current electr taxat system provis set direct period global averag level current local electr taxat account assess minimum rate set direct respect italian republ appli januari maximum permiss gross laden weight tonn definit commerci purpos articl feder republ germani appli januari maximum permiss gross laden weight tonn definit commerci purpos articl kingdom netherland appli januari maximum permiss gross laden weight tonn definit commerci purpos articl transit period establish member state progress reduc respect gap respect minimum level taxat differ nation level minimum level exce minimum level member state concern wait end period adjust nation level articl addit provis set previou articl articl council act unanim propos commiss authoris member state introduc exempt reduct specif polici consider member state wish introduc measur inform commiss provid commiss relev inform commiss examin request take account inter alia proper function intern market ensur fair competit commun health environ energi transport polici month receiv relev inform commiss present propos authoris measur council altern inform council reason propos authoris measur authoris refer paragraph grant maximum period year possibl renew accord procedur set paragraph commiss consid exempt reduct provid paragraph longer sustain term fair competit distort oper intern market term commun polici area health protect environ energi transport submit propos council council unanim decis propos articl energi product subject control movement provis direct eec product fall cn code intend heat fuel motor fuel product fall cn code product fall cn code product fall cn code control movement provis appli bulk commerci movement product fall cn code product fall cn code product fall cn code product fall cn code synthet origin intend heat fuel motor fuel product fall cn code intend heat fuel motor fuel member state find energi product refer paragraph intend offer sale heat fuel motor fuel give rise evas avoid abus advis commiss forthwith provis appli electr commiss transmit commun member state month receipt decis product question made subject control movement provis direct eec accord procedur laid articl member state pursuant bilater arrang dispens control measur set direct eec respect product refer paragraph cover articl direct arrang affect member state parti bilater arrang notifi commiss inform member state articl addit gener provis defin chargeabl event provis payment set direct eec amount taxat energi product due occurr chargeabl event mention articl purpos direct word quot product quot articl direct eec deem includ quot extract quot consumpt energi product curtilag establish produc energi product consid chargeabl event give rise taxat consumpt consist energi product produc curtilag establish member state consumpt electr energi product produc curtilag establish consumpt energi product electr curtilag establish produc fuel gener electr give rise chargeabl event consumpt purpos relat product energi product propuls vehicl consid chargeabl event give rise taxat member state provid taxat energi product electr due establish final condit laid nation rule purpos reduc level taxat exempt longer fulfil purpos appli articl direct eec electr natur ga subject taxat chargeabl time suppli distributor redistributor deliveri consumpt take place member state distributor redistributor establish tax member state deliveri chargeabl compani regist member state deliveri tax case levi collect procedur laid member state notwithstand subparagraph member state determin chargeabl event case connect ga pipe line member state entiti produc electr regard distributor notwithstand articl member state exempt small produc electr provid tax energi product product electr purpos appli articl direct eec coal coke lignit subject taxat chargeabl time deliveri compani regist purpos relev author author produc trader import fiscal repres substitut regist compani fiscal oblig impos tax levi collect procedur laid member state member state treat quot product energi product quot oper small quantiti energi product obtain incident oper user energi product make reus undertak provid taxat paid product taxat due reus energi product liabl taxat oper consist mix product establish tax warehous energi product energi product materi provid taxat compon paid previous ii amount paid amount tax chargeabl mixtur condit appli mixtur exempt specif articl taxat rate chang stock energi product releas consumpt subject increas reduct tax articl member state refund amount taxat paid contamin accident mix energi product back tax warehous recycl articl energi product releas consumpt member state contain standard tank commerci motor vehicl intend fuel vehicl special contain intend oper transport system equip contain subject taxat member state purpos articl quot standard tank quot tank perman fix manufactur motor vehicl type vehicl question perman fit enabl fuel directli purpos propuls oper transport refriger system system ga tank fit motor vehicl design direct ga fuel tank fit system vehicl equip consid standard tank tank perman fix manufactur contain type contain question perman fit enabl fuel directli oper transport refriger system system special contain equip quot special contain quot contain fit special design apparatu refriger system oxygen system thermal insul system system articl member state inform commiss level taxat appli product list articl januari year chang nation law level taxat appli member state express unit measur product articl member state notifi level taxat convers unit articl member state inform commiss measur pursuant articl measur tax exempt tax reduct tax differenti tax refund mean direct constitut state aid case notifi commiss pursuant articl treati inform provid commiss basi direct free member state notif oblig pursuant articl treati oblig inform commiss pursuant paragraph measur pursuant articl free member state notif oblig pursuant direct eec articl commiss assist committe excis duti set articl direct eec refer made paragraph articl decis ec appli period laid articl decis ec set month committe adopt rule procedur articl member state adopt publish law regul administr provis compli direct decemb forthwith inform commiss thereof appli provis januari provis laid articl appli member state januari member state adopt measur refer direct accompani refer occas offici public method make refer laid member state member state commun commiss text main provis nation law adopt field govern direct articl council act basi report propos commiss period examin exempt reduct minimum level taxat laid direct act unanim consult european parliament adopt measur report commiss consider council account proper function intern market real minimum level taxat wider object treati articl notwithstand articl direct eec eec repeal decemb articl direct enter forc dai public offici journal european union articl direct address member state luxembourg octob council presid matteoli oj direct amend direct ec oj oj direct amend direct ec oj direct amend direct ec oj oj oj oj regul amend commiss regul ec oj oj oj annex tabl minimum level taxat applic motor fuel gt tabl gt tabl minimum level taxat applic motor fuel purpos set articl gt tabl gt tabl minimum level taxat applic heat fuel electr gt tabl gt annex ii reduc rate taxat exempt taxat refer articl belgium liquid petroleum ga lpg natur ga methan local public passeng transport vehicl air navig cover articl direct navig privat pleasur craft reduct rate excis duti heavi fuel oil encourag environment friendli fuel reduct specif link sulphur content case reduc rate fall eur tonn wast oil reus fuel directli recoveri recycl process wast oil reus subject duti differenti rate excis duti low sulphur ppm low aromat unlead petrol differenti rate excis duti low sulphur ppm diesel denmark differenti rate excis duti februari januari heavi fuel oil heat oil energi intens firm produc heat hot water maximum amount authoris differenti excis duti eur kg heavi fuel oil eur litr heat oil reduct excis duti compli term direct minimum rate reduct rate duti diesel encourag environment friendli fuel provid incent link establish technic characterist includ specif graviti sulphur content distil point cetan number index provid rate accord oblig laid direct applic differenti rate excis duti petrol distribut petrol station equip return system petrol fume petrol distribut petrol station provid differenti rate accord oblig laid direct minimum rate excis duti differenti rate excis duti petrol provid differenti rate accord oblig laid direct minimum level taxat provid articl thereof local public passeng transport vehicl differenti rate excis duti ga oil provid differenti rate accord oblig laid direct minimum level taxat provid articl thereof partial reimburs commerci sector provid tax concern conform commun law provid amount tax paid reimburs time respect minimum rate duti monitor charg miner oil provid commun law air navig cover articl direct applic reduc rate excis duti maximum dkk litr petrol distribut petrol station meet stringent standard equip oper design reduc leakag methyl tertiari butyl ether ground water provid differenti rate accord oblig laid direct minimum rate excis duti germani differenti rate excis duti fuel maximum sulphur content ppm januari decemb wast hydrocarbon gase heat fuel differenti rate excis duti miner oil fuel local public passeng transport vehicl subject complianc oblig laid direct eec sampl miner oil intend analysi test product scientif purpos differenti rate excis duti heat oil manufactur industri provid differenti rate accord oblig laid direct wast oil reus fuel directli recoveri recycl process wast oil reus subject duti greec nation arm forc grant relief excis duti miner oil fuel intend power offici vehicl ministri presid nation polic forc local public passeng transport vehicl differenti rate tax unlead petrol reflect environment categori provid differenti rate accord oblig laid direct minimum level taxat provid articl thereof lpg methan industri purpos spain lpg fuel local public transport vehicl lpg fuel taxi differenti rate tax unlead petrol reflect environment categori provid differenti rate accord oblig laid direct minimum level taxat provid articl thereof wast oil reus fuel directli recoveri recycl process wast oil reus subject duti franc differenti rate tax diesel commerci vehicl januari eur march framework polici aim assist area suffer depopul consumpt island corsica provid reduc rate time respect minimum rate duti miner oil provid commun law differenti rate excis duti fuel compos water antifreez diesel emuls stabilis surfact provid differenti rate accord oblig laid direct minimum rate excis duti differenti rate excis duti premium grade unlead petrol potassium base addit improv resist valv burn addit equival effect fuel taxi limit annual quota exempt excis duti gase fuel public transport subject annual quota exempt excis duti gase engin fuel ga power refus collect vehicl reduct rate taxat heavi fuel oil encourag environment friendli fuel reduct specif link sulphur content rate duti charg heavi fuel oil correspond minimum rate taxat heavi fuel oil provid commun law exempt heavi fuel oil fuel product alumina region gardann air navig cover articl direct gasolin deliv harbour corsica privat pleasur craft wast oil reus fuel directli recoveri recycl process wast oil reus subject duti local public passeng transport vehicl decemb grant permit applic differenti rate excis duti fuel mixtur quot petrol ethyl alcohol deriv alcohol compon agricultur origin quot applic differenti rate excis duti fuel mixtur quot diesel veget oil ester quot reduct excis duti blend incorpor veget oil ester ethyl alcohol deriv fuel mean direct french author issu permit biofuel product unit concern decemb latest authoris valid maximum year date issu reduct authoris appli decemb expiri authoris reduct excis duti exce eur hl eur veget oil ester eur hl eur ethyl alcohol deriv mixtur refer reduct excis duti adjust account price raw materi avoid overcompens extra cost involv manufactur biofuel decis appli effect novemb expir decemb grant permit applic differenti rate excis duti mixtur quot domest heat fuel veget oil ester quot reduct excis duti mixtur incorpor veget oil ester fuel mean direct french author issu permit biofuel product unit concern decemb latest authoris valid maximum year date issu reduct authoris appli decemb expiri authoris extend reduct excis duti exce eur hl eur veget oil ester mixtur refer reduct excis duti adjust account price raw materi avoid overcompens extra cost involv manufactur biofuel decis appli effect novemb expir decemb ireland lpg natur ga methan motor fuel motor vehicl disabl local public passeng transport vehicl differenti rate tax unlead petrol reflect environment categori provid differenti rate accord oblig laid direct minimum level taxat provid articl thereof differenti rate excis low sulphur diesel product alumina shannon region air navig cover articl direct navig privat pleasur craft wast oil reus fuel directli recoveri recycl process wast oil reus subject duti itali differenti rate excis duti mixtur motor fuel biodiesel june reduct excis duti greater amount excis duti payabl volum biofuel present product elig reduct reduct excis duti adjust account price raw materi avoid overcompens extra cost involv manufactur biofuel reduct rate excis duti fuel road transport oper januari eur januari wast hydrocarbon gase fuel reduc rate excis duti water diesel emuls water heavi fuel oil emuls octob decemb provid reduc rate accord oblig laid direct minimum rate excis duti methan fuel motor vehicl nation arm forc ambul local public passeng transport vehicl fuel taxi disadvantag geograph area reduc rate excis duti domest fuel lpg heat distribut network area provid rate accord oblig laid direct minimum rate excis duti consumpt region val aosta gorizia reduct rate excis duti petrol consum territori friuli venezia giulia provid rate accord oblig laid direct minimum rate excis duti reduct rate excis duti miner oil consum region udin triest provid rate accord oblig laid direct exempt excis duti miner oil fuel alumina product sardinia reduct rate excis duti fuel oil product steam ga oil oven dry quot activ quot molecular siev reggio calabria provid rate accord oblig laid direct air navig cover articl direct wast oil reus fuel directli recoveri recycl process wast oil reus subject duti luxembourg lpg natur ga methan local public passeng transport vehicl reduct rate excis duti heavi fuel oil encourag environment friendli fuel reduct specif link sulphur content case reduc rate fall eur tonn wast oil reus fuel directli recoveri recycl process wast oil reus subject duti netherland lpg natur ga methan sampl miner oil intend analysi test product scientif purpos nation arm forc applic differenti rate excis duti lpg fuel public transport differenti rate excis duti lpg fuel wast collect drain suction street clean vehicl differenti rate excis duti low sulphur ppm diesel decemb differenti rate excis duti low sulphur ppm petrol decemb austria natur ga methan lpg fuel local public transport vehicl wast oil reus fuel directli recoveri recycl process wast oil reus subject duti portug differenti rate tax unlead petrol reflect environment categori provid differenti rate accord oblig laid direct minimum level taxat provid articl thereof exempt excis duti lpg natur ga methan fuel local public passeng transport reduct rate excis duti fuel oil consum autonom region madeira reduct greater addit cost incur transport fuel oil region reduct rate excis duti heavi fuel oil encourag environment friendli fuel reduct specif link sulphur content rate duti charg heavi fuel oil correspond minimum rate duti heavi fuel oil provid commun law air navig cover articl direct wast oil reus fuel directli recoveri recycl process wast oil reus subject duti finland natur ga fuel exempt excis duti methan lpg purpos reduc excis duti rate diesel fuel heat ga oil provid rate accord oblig laid direct minimum level taxat provid articl reduc excis duti rate reformul unlead lead petrol provid rate accord oblig laid direct minimum level taxat provid articl thereof air navig cover articl direct navig privat pleasur craft wast oil reus fuel directli recoveri recycl process wast oil reus subject duti sweden reduc tax rate diesel accord environment classif differenti rate tax unlead petrol reflect environment categori provid differenti rate accord oblig laid direct minimum rate excis duti differenti rate energi tax alkyl base petrol stroke engin june provid total excis duti applic compli term direct exempt excis duti biolog produc methan wast gase reduc rate excis duti miner oil industri purpos provid rate accord oblig laid direct reduc rate excis duti miner oil industri purpos introduc rate lower standard rate reduc rate energi intens enterpris provid rate accord oblig laid direct give rise distort competit air navig cover articl present direct unit kingdom differenti rate excis duti road fuel biodiesel biodiesel pure road fuel march commun minimum rate respect overcompens extra cost involv manufactur biofuel place lpg natur ga methan motor fuel reduct rate excis duti diesel encourag environment friendli fuel differenti rate tax unlead petrol reflect environment categori provid differenti rate accord oblig laid direct minimum level taxat provid articl thereof local public passeng transport vehicl differenti rate excis duti water diesel emuls provid differenti rate accord oblig laid direct minimum rate excis duti air navig cover articl direct navig privat pleasur craft wast oil reus fuel directli recoveri recycl process wast oil reus subject duti