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(Rådets direktiv 2004/75/EF om ændring af direktiv 2003/96/EF for så vidt angår Cyperns mulighed for at anvende midlertidige fritagelser eller nedsættelser af energiafgifter og elektricitet)
Directive 2003/96/EC is hereby amended as follows:
(1) The following Article shall be inserted:
1. Notwithstanding the periods set out in paragraph 2 and provided that this does not significantly distort competition, Member States with difficulties in implementing the new minimum levels of taxation shall be allowed a transitional period until 1 January 2007, particularly in order to avoid jeopardising price stability.
2. The Republic of Cyprus may apply a transitional period until 1 January 2008 to adjust its national level of taxation on gas oil and kerosene used as propellant to the new minimum level of EUR 302 per 1000 1 and until 1 January 2010 to reach EUR 330. However, the level of taxation on gas oil and kerosene used as propellant shall be not less than EUR 245 per 1000 1 as from 1 May 2004.
The Republic of Cyprus may apply a transitional period until 1 January 2010 to adjust its national level of taxation on unleaded petrol used as propellant to the new minimum level of EUR 359 per 1000 1. However, the level of taxation on unleaded petrol shall be not less than EUR 287 per 1000 1 as from 1 May 2004.
3. Within the transitional periods established, Member States shall progressively reduce their respective gaps with respect to the new minimum levels of taxation. However, where the difference between the national level and the minimum level does not exceed 3% of that minimum level, the Member State concerned may wait until the end of the period to adjust its national level.”
(2) In Article 30 the following paragraph shall be added:
“References to the repealed Directives shall be construed as references to this Directive.”
1. Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive from the date of entry into force of this Directive. They shall forthwith communicate to the Commission the text of those measures and a correlation table between those measures and this Directive.
When Member States adopt these measures, they shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication. The methods of making such reference shall be laid down by the Member States.
2. Member States shall communicate to the Commission the text of the main provisions of national law which they adopt in the field covered by this Directive.
This Directive shall enter into force subject to, and as from the date of, the entry into force of the Treaty of Accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia. It shall be transposed by the Member States into their national law as of the same date. They shall forthwith inform the Commission thereof.
This Directive is addressed to the Member States.
Done at Luxembourg, 29.4.2004
Opinion delivered on 20 April 2004 (not yet published in the Official Journal).
Opinion delivered on 31 March 2004 (not yet published in the Official Journal).
OJ L 316, 31.10.1992, p. 12. Directive as last amended by Directive 2003/96/EC.
OJ L 316, 31.10.1992, p. 19. Directive as last amended by Directive 2003/96/EC.
