ANNEX ISupplementary provisions
ANNEX I ENERGY TAXATION Heating oil Year Standard rate of taxation Reduction pursuant to s. 25(3a) first sentence, No 1,2 in conjunction with s. 25(4) of the Mineral Oil Tax Law since 1 August 2006 : s. 54(2)(1) in conjunction with s. 54(3) of the Energy Taxation Law Reduction pursuant to s. 25(3a) first sentence, No 1,4 of the Mineral Oil Tax Law since 1 August 2006 : s. 58(2)(1) of the Energy Taxation Law C 39/2005 Net taxation EU minimum tax in EUR/1 000 l until 31.3.1999 40,90 ( 1 ) as of 1.4.1999 61,35 ( 2 ) 2000 61,35 ( 2 ) 2001 61,35 ( 2 ) 16,36 40,90 4,09 ( 3 ) 18,00 ( 5 ) 2002 61,35 16,36 40,90 4,09 ( 3 ) 18,00 ( 5 ) 2003 61,35 8,18 40,90 12,27 ( 4 ) 18,00 ( 5 ) 2004 61,35 8,18 40,90 12,27 ( 4 ) 21,00 ( 6 ) 2005 61,35 8,18 40,90 12,27 ( 4 ) 21,00 ( 6 ) 2006 61,35 8,18 40,90 12,27 ( 4 ) 21,00 ( 6 ) Natural gas Year Standard rate of taxation Reduction pursuant to s. 25(3a) first sentence, No 3,2 in conjunction with s. 25(4) of the Mineral Oil Tax Law since 1 August 2006 : s. 54(2)(2) in conjunction with s. 54(3) of the Energy Taxation Law Reduction pursuant to s. 25(3a) first sentence, No 3,4 of the Mineral Oil Tax Law since 1 August 2006 : s. 58(2)(2) of the Energy Taxation Law C 39/2005 Net taxation EU minimum tax in EUR/MWh until 31.3.1999 1,87 ( 7 ) as of 1.4.1999 3,476 ( 8 ) 2000 3,476 ( 8 ) 2001 3,476 ( 8 ) 1,308 1,84 ( 9 ) 0,328 ( 10 ) not harmonised 2002 3,476 1,308 1,84 ( 9 ) 0,328 ( 10 ) not harmonised 2003 5,50 1,464 3,00 1,036 ( 11 ) not harmonised 2004 5,50 1,464 3,00 1,036 ( 11 ) 0,54 ( 12 ) ( 13 ) 2005 5,50 1,464 3,00 1,036 ( 11 ) 0,54 ( 12 ) ( 13 ) 2006 5,50 1,464 3,00 1,036 ( 11 ) 0,54 ( 12 ) ( 13 ) Liquid gas Year Standard rate of taxation Reduction pursuant to s. 25(3a) first sentence, No 4,2 in conjunction with s. 25(4) of the Mineral Oil Tax Law since 1 August 2006 : s. 54(2)(3) in conjunction with s. 54(3) of the Energy Taxation Law Reduction pursuant to s. 25(3a) first sentence, No 4,4 of the Mineral Oil Tax Law since 1 August 2006 : s. 58(2)(3) of the Energy Taxation Law C 39/2005 Net taxation EU minimum tax in EUR/1 000 kg until 31.3.1999 25,56 ( 14 ) as of 1.4.1999 38,34 ( 15 ) 2000 38,34 ( 15 ) 2001 38,34 ( 15 ) 10,22 25,56 2,56 ( 16 ) 0,00 ( 18 ) 2002 38,34 10,22 25,56 2,56 ( 16 ) 0,00 ( 18 ) 2003 60,60 14,02 38,90 7,68 ( 17 ) 0,00 ( 18 ) 2004 60,60 14,02 38,90 7,68 ( 17 ) 0,00 ( 19 ) 2005 60,60 14,02 38,90 7,68 ( 17 ) 0,00 ( 19 ) 2006 60,60 14,02 38,90 7,68 ( 17 ) 0,00 ( 19 ) ( 1 ) Until 31 March 1999, the standard rate of taxation on heating oil (HEL) was DM 80,00/1 000 litres. Figures have been provided in euro to facilitate comparison (exchange rate: EUR 1 = DM 1,95583). ( 2 ) As of 1 April 1999, the standard rate of taxation on heating oil (HEL) was DM 120,00/1 000 litres. Figures have been provided in euro to facilitate comparison (exchange rate: EUR 1 = DM 1,95583). ( 3 ) For the sake of simplicity, the net taxation figure does not take account of the tax ‘floor’ (deductible) of EUR 409 provided for by s. 25(4) of the Mineral Oil Tax Law. The actual net taxation figure depends on the amount consumed. ( 4 ) For the sake of simplicity, the net taxation figure does not take account of the tax ‘floor’ (deductible) of EUR 205 provided for by s. 25(4) of the Mineral Oil Tax Law (as of 1 August 2006: s. 54(3) of the Energy Tax Law). The actual net taxation figure depends on the amount consumed. ( 5 ) Minimum rate of taxation referred to in Article 5(3) of Council Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils. ( 6 ) Minimum rate of taxation referred to in Article 4(1) in conjunction with Annex I Table C of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity. ( 7 ) Until 31 March 1999, the standard rate of taxation on natural gas was DM 3,60/MWh. Figures have been provided in euro to facilitate comparison (exchange rate: EUR 1 = DM 1,95583). ( 8 ) From 1 April 1999 until 31 December 2001, the standard rate of taxation on natural gas was DM 6,80/MWh. Figures have been provided in euro to facilitate comparison (exchange rate: EUR 1 = DM 1,95583). ( 9 ) Amount of tax reduction pursuant to s. 25(3a)(3.4) of the Mineral Oil Tax Law of 1 August 2002 (Federal Law Gazette Part I, p. 2778). ( 10 ) For the sake of simplicity, the net taxation figure does not take account of the tax ‘floor’ (deductible) of EUR 409 provided for by s. 25(4) of the Mineral Oil Tax Law. The actual net taxation figure depends on the amount consumed. ( 11 ) For the sake of simplicity, the net taxation figure does not take account of the tax ‘floor’ (deductible) of EUR 205 provided for by s. 25(4) of the Mineral Oil Tax Law. The actual net taxation figure depends on the amount consumed. ( 12 ) Minimum rate of taxation referred to in Article 4(1) in conjunction with Annex I Table C of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity. ( 13 ) Converted into MWh (Table C: 0,15/0,30 euro/gigajoule based on gross calorific value). ( 14 ) Until 31 March 1999, the standard rate of taxation on liquid gas was DM 50,00/1 000 kg. Figures have been provided in euro to facilitate comparison (exchange rate: EUR 1 = DM 1,95583). ( 15 ) From 1 April 1999 until 31 December 2001, the standard rate of taxation on liquid gas was DM 75,00/1 000 kg. Figures have been provided in euro to facilitate comparison (exchange rate: EUR 1 = DM 1,95583). ( 16 ) For the sake of simplicity, the net taxation figure does not take account of the tax ‘floor’ (deductible) of EUR 409 provided for by s. 25(4) of the Mineral Oil Tax Law. The actual net taxation figure depends on the amount consumed. ( 17 ) For the sake of simplicity, the net taxation figure does not take account of the tax ‘floor’ (deductible) of EUR 205 provided for by s. 25(4) of the Mineral Oil Tax Law. The actual net taxation figure depends on the amount consumed. ( 18 ) Minimum rate of taxation referred to in Article 6(3) of Council Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils. ( 19 ) Minimum rate of taxation referred to in Article 4(1) in conjunction with Annex I Table C of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity.