Proposal for a Directive of the European Parliament and of the Council concerning a Community procedure to improve the transparency of gas and electricity prices charged to industrial end-users (Recast)
Date: 2007-11-29
Institutions: European Commission
Subjects: consumer protection, drafting of EU law, electrical energy, gas, price of energy, publishing of prices

COMMISSION OF THE EUROPEAN COMMUNITIES 

Brussels, 29.11.2007 
COM(2007) 735 final 

2007/0253 (COD) 

Proposal for a 

DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 

concerning a Community procedure to improve the transparency of gas and electricity 
prices charged to industrial end-users 

(Recast) 

(presented by the Commission) 

EN 

   EN 

 
 
 
  
 
 
EXPLANATORY MEMORANDUM 

On 1 April 1987 the Commission decided1 to instruct its staff that all legislative acts 
should  be  codified  after  no  more  than  ten  amendments,  stressing  that  this  is  a 
minimum  requirement  and  that  departments  should  endeavour  to  codify  at  even 
shorter  intervals  the  texts  for  which  they  are  responsible,  to  ensure  that  the 
Community rules are clear and readily understandable. 

The  codification  of  Directive  Council  Directive 90/377/EEC  of  29  June  1990 
concerning  a  Community  procedure  to  improve  the  transparency  of  gas  and 
electricity  prices  charged  to  industrial  end-users2  has  been  initiated  by  the 
Commission.  The  new  Directive  was  to  have  superseded  the  various  acts 
incorporated in it3. 

In the meantime Decision 1999/468/EC of 28 June 1999 laying down the procedures 
for  the  exercise  of  implementing  powers  conferred  on  the  Commission4  has  been 
amended  by  Decision  2006/512/EC,  which  introduced  a  regulatory  procedure  with 
scrutiny for measures of general scope designed to amend non-essential elements of 
a  basic  instrument  adopted  in  accordance  with  the  procedure  referred  to  in 
Article 251  of  the  Treaty,  including  by  deleting  some  of  those  elements  or  by 
supplementing the instrument by the addition of new non-essential elements. 

In accordance with the joint statement of the European Parliament, the Council and 
the Commission5 on Decision 2006/512/EC, for this new procedure to be applicable 
to instruments adopted in accordance with the procedure laid down in Article 251 of 
the  Treaty  which  are  already  in  force,  those  instruments  must  be  adjusted  in 
accordance with the applicable procedures. 

It is therefore appropriate to transform the codification of Directive 90/377/EEC into 
a recast in order to incorporate the amendments necessary for the adjustment to the 
regulatory procedure with scrutiny. 

COM(87) 868 PV. 
Carried out pursuant to the Communication from the Commission to the European Parliament and the 
Council - Codification of the Acquis communautaire, COM (2001) 645 final. 
See Annex III, Part A of this proposal. 
OJ  L  184,  17.7.1999,  p.  23.  Decision  as  amended  by  Decision  2006/512/EC  (OJ  L  200,  22.7.2006, 
p. 11). 
OJ C 255, 21.10.2006, p. 1. 

1. 

2. 

3. 

4. 

5. 

1 
2 

3 
4 

5 

EN 

2 

   EN 

 
                                                 
(cid:208) 90/377/EEC (adapted) 

2007/0253 (COD) 

Proposal for a 

COUNCIL DIRECTIVE ⌦ OF THE EUROPEAN PARLIAMENT AND OF THE 
COUNCIL ⌫ 

concerning a Community procedure to improve the transparency of gas and electricity 
prices charged to industrial end-users 

(Text with EEA relevance) 

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION, 

Having  regard  to  the  Treaty  establishing  the  European  Community,  and  in  particular 
Article ⌦ 285(1) ⌫ 213 thereof, 

Having regard to the proposal from the Commission, 

Acting in accordance with the procedure laid down in Article 251 of the Treaty1, 

Having regard to the opinion of the European Parliament2, 

Having regard to the opinion of the European Economic and Social Committee3, 

Whereas: 

(1) 

Council Directive 90/377/EEC of 29 June 1990 concerning a Community procedure to 
improve the transparency of gas and electricity prices charged to industrial end-users4, 
has  been  substantially  amended  several  times5.  Since  further  amendments  are  to  be 
made, it should be recast in the interests of clarity. 

(cid:216) new 

1 
2 
3 
4 

5 

OJ C […], […], p. […]. 
OJ C […], […], p. […]. 
OJ C […], […], p. […]. 
OJ  L  185,  17.7.1990,  p.  16.  Directive  as  last  amended  by  Commission  Decision  2007/394/EC 
(OJ L 148, 9.6.2007, p. 11). 
See Annex III, Part A. 

EN 

3 

   EN 

 
 
 
                                                 
(2) 

Energy price transparency, to the extent that it reinforces the conditions ensuring that 
competition is not distorted in the common market, is essential to the achievement and 
smooth functioning of the internal energy market. 

(cid:208) 90/377/EEC Recital 1 

(3) 

Transparency  can  help  to  obviate  discrimination  against  users  by  increasing  their 
freedom to choose between different energy sources and different suppliers. 

(cid:208) 90/377/EEC Recital 2 

(4) 

At  present,  the  degree  of  transparency  varies  from  one  energy  source  and  one 
⌦ Member  State ⌫  Community  country  or  ⌦ one  Community ⌫  region  to 
another, thus calling into question the achievement of an internal energy market. 

(cid:208) 90/377/EEC Recital 3 (adapted) 

(5) 

However, the price paid by industry in the Community for the energy which it uses is 
one  of  the  factors  which  influence  its  competitiveness  and  should  therefore  remain 
confidential. 

(cid:208) 90/377/EEC Recital 4 

(6) 

The  system  of  standard  consumers  used  by  the  Statistical  Office  of  the  European 
Communities  ⌦ (Eurostat) ⌫  in  its  price  publications  and  the  system  of  market 
marker  prices  due 
industrial  electricity  users 
introduced  for  major 
⌦ ensure ⌫will ensure that transparency is not an obstacle to confidentiality. 

to  be 

(cid:208) 90/377/EEC Recital 5 (adapted) 

(7) 

It is necessary to extend the consumer categories used by ⌦ Eurostat ⌫ the SOEC 
up to the limits at which the consumers remain representative. 

(cid:208) 90/377/EEC Recital 6 (adapted) 

(8) 

In this way end-users price transparency would be achieved without endangering the 
necessary confidentiality of contracts. In order to respect confidentiality there must be 
at least three consumers in a given consumption category for a price to be published. 

(cid:208) 90/377/EEC Recital 7 

EN 

4 

   EN 

 
 
 
 
 
 
 
 
(9) 

This information, which concerns gas and electricity consumed by industry for energy 
end-users,  will  also  enable  comparisons  to  be  drawn  with  other  energy  sources  (oil, 
coal, fossil and renewable energy sources) and other consumers. 

(cid:208) 90/377/EEC Recital 8 

(cid:208) 90/377/EEC Recital 9 

(10)  Undertakings which supply gas and electricity as well as industrial gas and electricity 
consumers  remain,  independently  of  the  application  of  this  Directive,  subject  to  the 
require 
Treaty's  competition 
communication of prices and conditions of sale. 

rules  and  consequently 

the  Commission  can 

(11)  Knowledge of the price systems in force forms part of price transparency. 

(cid:208) 90/377/EEC Recital 10 

(12)  Knowledge  of  the  breakdown  of  consumers  by  category  and  their  respective  market 

shares also forms part of price transparency. 

(cid:208) 90/377/EEC Recital 11 

(cid:208) 90/377/EEC Recital 12 
(adapted) 

(13)  The communication to ⌦ Eurostat ⌫ of prices and conditions of sale to consumers 
and price systems in operation as well as the breakdown of consumers by consumption 
category ⌦ ensuring  the  representativeness  of  these  categories  at  national  level, ⌫ 
should  inform  the  Commission  sufficiently  for  it  to  decide,  as  necessary,  on 
appropriate  action  or  proposals  in  the  light  of  the  situation  of  the  internal  energy 
market. 

(14)  The  data  supplied  to  the  ⌦ Eurostat ⌫  SOEC  will  be  more  reliable  if  the 

undertakings themselves compile these data. 

(cid:208) 90/377/EEC Recital 13 
(adapted) 

(15)  Familiarity with the taxation and parafiscal charges existing in each Member State is 

important to ensure price transparency. 

(cid:208) 90/377/EEC Recital 14 

EN 

5 

   EN 

 
 
 
 
 
 
 
 
(16) 

It must be possible to check the reliability of the data supplied to the ⌦ Eurostat ⌫ 
SOEC. 

(cid:208) 90/377/EEC Recital 15 
(adapted) 

(17)  The achievement of transparency presupposes the publication and circulation of prices 

and price systems as widely as possible among consumers. 

(cid:208) 90/377/EEC Recital 16 

(18)  To  implement  energy  price  transparency  the  system  should  be  based  on  the  proven 
expertise and methods developed and applied by the ⌦ Eurostat ⌫ SOEC regarding 
the processing, checking and publication of data. 

(cid:208) 90/377/EEC Recital 17 
(adapted) 

(19)  With the prospect of the achievement of the internal market in energy, the system of 

price transparency should be rendered operational as soon as possible. 

(cid:208) 90/377/EEC Recital 18 

(20)  The uniform implementation of this Directive can only take place in all the Member 
States  when  the  natural  gas  market,  in  particular  with  regard  to  infrastructure,  has 
reached a sufficient level of development. 

(cid:208) 90/377/EEC Recital 19 

(21)  The measures necessary for the implementation of this Directive should be adopted in 
accordance  with  Council  Decision  1999/468/EC  of  28  June  1999  laying  down  the 
procedures for the exercise of implementing powers conferred on the Commission6. 

(cid:208) 

(22)  Power  should  be  conferred  on  the  Commission  in  particular  to  make  the  necessary 
changes  to  Annexes  I  and  II  in  the  light  of  specific  problems  identified.  Since  those 

(cid:216) new 

6 

OJ  L  184,  17.7.1999,  p.  23.  Decision  as  amended  by  Decision  2006/512/EC  (OJ  L  200,  22.7.2006, 
p. 11). 

EN 

6 

   EN 

 
 
 
 
 
 
 
 
                                                 
measures  are  of  general  scope  and  are  designed  to  amend  non-essential  elements  of 
this Directive, they must be adopted in accordance with the regulatory procedure with 
scrutiny provided for in Article 5a of Decision 1999/468/EC. 

(23)  The  new  elements  introduced  into  this  Directive  only  concern  the  committee 
procedures. They therefore do not need to be transposed by the Member States. 

(cid:216) new 

(24)  This  Directive  should  be  without  prejudice  to  the  obligations  of  the  Member  States 
relating to the time-limits for transposition into national law of the Directives set out in 
Annex III, Part B, 

(cid:208) 

⌦ HAVE ⌫ ADOPTED THIS DIRECTIVE: 

Article 1 

(cid:208) 90/377/EEC (adapted) 

Member States shall take the steps necessary to ensure that undertakings which supply gas or 
electricity  to  industrial  end-users,  as  defined  in  Annexes  I  and  II,  communicate  to  the 
Statistical Office of the European Community (SOEC ⌦ Eurostat ⌫) in the form provided 
for in Article 3: 

(1) 

(2) 

(3) 

the prices and terms of sale of gas and electricity to industrial end-users; 

the price systems in use; 

the  breakdown  of  consumers  and  the  corresponding  volumes  by  category  of 
consumption to ensure ⌦ ensuring ⌫ the representativeness of these categories at 
national level. 

Article 2 

1.  The  undertakings  referred  to  in  Article  1  shall  assemble  the  data  provided  for  in 
Article 1(1) and (2) on 1 January and 1 July of each year.  

These data, drawn up in conformity with the provisions referred to in Article 3, shall be sent 
to the SOEC ⌦ Eurostat ⌫ and the competent authorities of the Member States within two 
months. 

2. On the basis of the data referred to in paragraph 1, ⌦ Eurostat ⌫ the SOEC shall publish 
each  May  and  each  November,  in  an  appropriate  form,  the  prices  of  gas  and  electricity  for 
industrial users in the Member States and the pricing systems used to that end. 

EN 

7 

   EN 

 
 
 
 
3.  The  information  provided  for  in  Article  1(3)  shall  be  sent  every  two  years  to 
⌦ Eurostat ⌫ the SOEC and to the Member States' competent authorities.  

The first communication shall concern the situation as at 1 January 1991. 

This information shall not be published. 

(cid:208) 90/377/EEC  

Article 3 

The  implementing  provisions  concerning  the  form,  content  and  all  other  features  of  the 
information provided for in Article 1 are set out in Annexes I and II. 

Article 4 

(cid:208) 90/377/EEC (adapted) 

The SOEC ⌦ Eurostat ⌫ shall not disclose data supplied to it pursuant to Article 1 which 
might, by their nature, be subject to commercial confidentiality. Such confidential statistical 
data  transmitted  to  ⌦ Eurostat ⌫  the  SOEC  shall  be  accessible  only  to  officials  of 
⌦ Eurostat ⌫ the SOEC and may be used only for statistical purposes. 

⌦ The first paragraph ⌫ This provision shall not, however, prevent the publication of such 
data  in  an  aggregated  form  which  does  not  enable  individual  commercial  transactions  to  be 
identified. 

Article 5 

Where ⌦ Eurostat ⌫ the SOEC notes statistically significant anomalies or  inconsistencies 
in data transmitted under this Directive, it may ask the national bodies to allow it to inspect 
the appropriate disaggregated  data  as  well as the  methods  of  calculation  or  evaluation  upon 
which  the  aggregated  data  are  based,  in  order  to  assess,  or  even  amend,  any  information 
deemed irregular. 

Article 6 

(cid:208) 90/377/EEC (adapted) 
(cid:214) new 

Where  appropriate,  the  Commission  shall  make  the  necessary  changes  to  the  Annexes ⌦ I 
and  II ⌫  to  this  Directive  in  the  light  of  specific  problems  identified  (cid:214) .  These  measures 
designed  to  amend  non  essential  elements  of  this  Directive  shall  be  adopted  in  accordance 
with the regulatory procedure with scrutiny referred to in Article 7(2) . 

EN 

8 

   EN 

 
 
 
 
Such  changes  ⌦ shall ⌫  may,  however,  cover  only  the  technical  features  of  the 
Annexes ⌦ I and II ⌫ and ⌦ shall ⌫ may not be of a nature such as to alter the general 
structure of the system. 

(cid:208) 90/377/EEC (adapted) 

(cid:208) 1882/2003 Art. 1 and Annex I, 
pt. 3 (adapted) 
(cid:214) new 

Article 7 

1.  For  the  adoption  of  the  amendments  referred  to  in  Article  6,  t  The  Commission  shall  be 
assisted by a committee. 

2.  Where  reference  is  made  to  this  ⌦ paragraph ⌫  Article,  (cid:214) Article  5a(1)  to  (4),  
Articles 3 and Article 7 of Decision 1999/468/EC7 shall apply having regard to the provisions 
of Article 8 thereof. 

3. The Committee shall adopt its rules of procedure. 

(cid:208) 90/377/EEC 

Article 8 

Once a year the Commission shall present a summary report on the operation of this Directive 
to the European Parliament, the Council and the European Economic and Social Committee. 

(cid:208) 90/377/EEC (adapted) 

Article 9 

Member  States  shall  adopt  the  laws,  regulations  and  administrative  provisions  needed  to 
comply  with  this  Directive  no  later  than  1  July  1991.  They  shall  forthwith  inform  the 
Commission thereof. 

In the case of natural gas, this Directive will not be implemented in a Member State until five 
years after the introduction of that form of energy on the market in question.  

The  date  of  introduction  of  that  energy  source  on  a  national  market  ⌦ shall ⌫  is  to  be 
explicitly reported to the Commission by the Member State concerned without delay. 

7 

Council  Decision  1999/468/EC  of  28  June  1999  laying  down  the  procedures  for  the  exercise  of 
implementing powers conferred on the Commission (). 

EN 

9 

   EN 

 
 
 
 
 
                                                 
(cid:208)  

Article 10 

Directive 90/377/EEC, as amended by the acts listed in Annex III, Part A, is repealed without 
prejudice to the obligations of the Member States relating to the time-limits for transposition 
into national law of the Directives set out in Annex III, Part B. 

References  to  the  repealed  Directive  shall  be  construed  as  references  to  this  Directive  and 
shall be read in accordance with the correlation table set out in Annex IV. 

This Directive shall enter into force on the twentieth day following that of its publication in 
the Official Journal of the European Union. 

Article 11 

(cid:208) 90/377/EEC 

Article 12 

This Directive is addressed to the Member States. 

Done at Brussels, […] 

For the European Parliament 
The President 
[…] 

For the Council 
The President 
[…] 

EN 

10 

   EN 

 
 
 
 
(cid:208) 2007/394/EC 

ANNEX I 

GAS PRICES 
Gas prices for industrial end-users1 to be collected and compiled according to the following 
methodology. 

(a) 

(b) 

(c) 

(d) 

(e) 

(f) 

(g) 

(h) 

Prices  to  be  reported  are  prices  paid  by  industrial  end-users  buying  natural  gas 
distributed through mains for their own use. 

All industrial uses of gas are considered. However, the system excludes consumers 
who use gas: 

– 

– 

– 

for electricity generation in power plants or in CHP plants, 

in non-energy uses (e.g. in the chemical industry), 

above 4 000 000 gigajoule (GJ) per year. 

Prices recorded to be based on a system of standard consumption bands defined by a 
range of annual gas consumption. 

Prices  will  be  collected  twice  per  year,  at  the  beginning  of  each  six-month  period, 
(January  and  July)  and  will  refer  to  the  average  prices  paid  by  industrial  end-users 
for  gas  over  the  previous  six  months.  The  first  communication  of  price  data  to  the 
Statistical  Office  of  the  European  Communities  will  refer  to  the  situation  on 
1 January 2008. 

Prices must be expressed in national currency per gigajoule. The unit of energy used 
is measured on the basis of the gross calorific value (GCV). 

Prices  must  include  all  charges  payable:  network  charges  plus  energy  consumed 
minus any  rebates or premiums,  plus other charges (meter rental, standing charges, 
etc.). Initial connection charges are not to be included. 

Prices are to be recorded as national average prices. 

The  Member  States  develop  and  implement  cost-effective  procedures  to  ensure  a 
representative data compilation system based on the following rules: 

– 

prices  will  represent  weighted  average  prices,  using  the  market  shares  of  the 
gas  supply  undertakings  surveyed  as  weighting  factors;  arithmetic  average 
prices  will  be  provided  only  when  weighted  figures  cannot  be  calculated.  In 
either  case,  Member  States  will  ensure  that  a  representative  share  of  the 
national market is covered by the survey, 

1 

Industrial end-user may include other non-residential users. 

EN 

11 

   EN 

 
 
                                                 
– 

– 

market  shares  should  be  based  on  the  quantity  of  gas  invoiced  by  the  gas 
supply undertakings to industrial end-users. If possible, the market shares will 
be  calculated  separately  for  each  band.  The  information  used  for  calculating 
weighted  average  prices  will  be  managed  by  Member  States,  respecting 
confidentiality rules, 

in the interest of confidentiality, data relating to prices will be communicated 
only where there are, in the Member State concerned, at least three end-users in 
each of the categories referred to under point (j). 

(i) 

Three levels of prices are to be provided: 

– 

– 

– 

prices excluding taxes and levies, 

prices excluding VAT and other recoverable taxes, 

prices including all taxes, levies and VAT. 

(j) 

Gas prices will be surveyed for the following categories of industrial end-user: 

Industrial End-User 

Annual gas consumption (GJ) 

Lowest 

Highest 

Band-I1  

Band-I2 

Band-I3 

Band-I4 

Band-I5 

1 000 

10 000 

100 000 

1 000 000 

< 1 000 

< 10 000 

< 100 000 

< 1 000 000 

<= 4 000 000 

(k) 

Once every two years, together with the January price reporting, information about 
the compilation system applied will be communicated to the Statistical Office of the 
European  Communities  and  particularly:  a  description  of  the  survey  and  its  scope 
(number  of  supply  undertakings  surveyed,  aggregated  percentage  of  the  market 
represented, etc.) and the criteria used to calculate weighted average prices as well as 
the  aggregated  consumption  volumes  represented  by  each  band.  The  first 
communication  related  to  the  compilation  system  shall  concern  the  situation  on 
1 January 2008. 

(l) 

Once per year, together with the January price reporting, information about the main 
average characteristics and factors affecting the prices reported for each consumption 
band will be communicated to the Statistical Office of the European Communities. 

The information will include: 

– 

load  factors  for 

average 
to  each 
consumption  band  calculated  on  the  basis  of  the  total  energy  supplied  and 
average maximum demand, 

industrial  end-users  corresponding 

EN 

12 

   EN 

 
 
– 

– 

a description on discounts given for interruptible supplies, 

a description of standing charges, meter rentals or any other charges relevant at 
national level. 

(m) 

Once  per  year,  together  with  the  January  reporting,  the  rates  and  method  of 
calculation as well as a description of the taxes levied on gas sales to industrial end-
users  should  also  be  reported.  The  description  must  include  any  non-tax  levy 
covering system costs and public service obligations. 

The description of taxes to be provided will include three clearly separated sections: 

– 

– 

– 

Taxes, levies, non-tax levies, fees and any other fiscal charges not identified in 
the  invoices  provided  to  industrial  end-users.  The  items  described  under  this 
point  will  be  included  under  the  reported  figures  for  the  price  level:  “Prices 
excluding taxes and levies”. 

Taxes and levies identified in the invoices provided to industrial end-users and 
considered  as  non-recoverable.  The  items  described  under  this  point  will 
therefore  be  included  under  the  reported  figures  for  the  price  level:  “Prices 
excluding VAT and other recoverable taxes”. 

Value Added Tax (VAT) and other recoverable taxes identified in the invoices 
provided to industrial end-users. The items described under  this point  will be 
included  under  the  reported  figures  for  the  price  level:  “Prices  including  all 
taxes, levies and VAT”. 

An  outline  of  the  different  taxes,  levies,  non-tax  levies,  fees  and  fiscal  charges 
applicable are: 

– 

– 

– 

– 

– 

Value Added Tax. 

Concession fees. This usually refers to licences and fees for the occupation of 
land and public or private property by networks or other gas devices. 

Environmental  taxes  or  levies.  This  usually  refers  either  to  the  promotion  of 
renewable  energy  sources  or  CHP  or  as  a  burden  for  CO2,  SO2  or  another 
agent emissions related to climate change. 

taxes  or 

Other 
obligations/charges, levies to financing energy regulatory authorities, etc. 

the  energy  sector:  public  service 

linked  with 

levies 

Other  taxes  or  levies  not  linked  with  the  energy  sector:  national,  local  or 
regional fiscal taxes on energy consumed, taxes on gas distribution, etc. 

Taxes  on  income,  property  related  taxes,  oil  for  motor  cars,  road  taxes,  taxes  on 
licences for telecom, radio, advertising, fees for licences, taxes on waste, etc. will not 
be taken into consideration and are excluded from this description, because they are 
undoubtedly  part  of  the  operators  costs  and  apply  also  to  other  industries  or 
activities. 

EN 

13 

   EN 

 
(n) 

In Member States where one company covers all the industrial sales, the information 
may  be  communicated  by  that  company.  In  Member  States  where  more  than  one 
company  operates,  the  information  should  be  communicated  by  an  independent 
statistical body. 

______________ 

EN 

14 

   EN 

 
(cid:208) 2007/394/EC 

ANNEX II 

ELECTRICITY PRICES 

Electricity prices for industrial end-users1 to be collected and compiled according to the 
following methodology: 

(a) 

(b) 

(c) 

(d) 

(e) 

(f) 

(g) 

(h) 

Prices  to  be  reported  are  prices  paid  by  industrial  end-users  buying  electricity  for 
their own use. 

All industrial uses of electricity are considered. 

Prices recorded to be based on a system of standard consumption bands defined by a 
range of annual electricity consumption. 

Prices  will  be  collected  twice  per  year,  at  the  beginning  of  each  six-month  period, 
(January and July) and will refer to the average prices paid by the industrial end-user 
for electricity over the previous six months. The first communication of price data to 
the  Statistical  Office  of  the  European  Communities  will  refer  to  the  situation  on  1 
January 2008. 

Prices must be expressed in national currency per kWh. 

Prices  must  include  all  charges  payable:  network  charges  plus  energy  consumed 
(capacity  charges, 
minus  any 
commercialisation,  meter  rental,  etc.).  Initial  connection  charges  are  not  to  be 
included. 

rebates  or  premiums,  plus  other  charges 

Prices are to be recorded as national average prices. 

The  Member  States  develop  and  implement  cost-effective  procedures  to  ensure  a 
representative data compilation system based on the following rules: 

– 

Prices  will  represent  weighted  average  prices,  using  the  market  share  of  the 
electricity  supply  undertakings  surveyed  as  weighting  factors.  Arithmetic 
average  prices  will  be  provided  only  when  weighted  figures  cannot  be 
calculated. In either case, Member States will ensure that a representative share 
of the national market is covered in the survey. 

–  Market  shares  should  be  based  on  the  quantity  of  electricity  invoiced  by 
electricity  supply  undertakings  to  industrial  end-users.  If  possible,  the  market 
shares  will  be  calculated  separately  for  each  band.  The  information  used  for 
calculating  weighted  average  prices  will  be  managed  by  Member  States, 
respecting confidentiality rules. 

1 

Industrial end-user may include other non-residential user. 

EN 

15 

   EN 

 
 
                                                 
– 

In the interest of confidentiality, data relating to prices will be communicated 
only where there are, in the Member State concerned, at least three end-users in 
each of the categories referred to under point (j). 

(i) 

Three levels of prices are to be provided: 

– 

– 

– 

prices excluding taxes and levies, 

prices excluding VAT and other recoverable taxes, 

prices including all taxes, levies and VAT. 

(j) 

Electricity prices will be surveyed for the following categories of industrial end-user: 

Industrial End-User 

Annual electricity consumption (MWh) 

Lowest 

Highest 

Band IA 

Band IB 

Band IC 

Band ID 

Band IE 

Band IF 

20  

500  

2 000  

20 000  

70 000  

< 20 

< 500 

< 2 000 

< 20 000 

< 70 000 

<= 150 000 

(k) 

Once every two years, together with the January price reporting, information about 
the compilation system applied will be communicated to the Statistical Office of the 
European  Communities  and  particularly:  a  description  of  the  survey  and  its  scope 
(number  of  supply  undertakings  surveyed,  aggregated  percentage  of  the  market 
represented,  etc.)  and  the  criteria  used  to  calculate  the  weighted  average  prices  as 
well  as  the  aggregated  consumption  volumes  represented  by  each  band.  The  first 
communication  related  to  the  compilation  system  shall  concern  the  situation  on 
1 January 2008. 

(l) 

Once per year, together with the January price reporting, information about the main 
average characteristics and factors affecting the prices reported for each consumption 
band will be communicated to the Statistical Office of the European Communities. 

The information to be provided will include: 

– 

load  factors  for 

Average 
to  each 
consumption  band  calculated  on  the  basis  of  the  total  energy  supplied  and 
average maximum demand. 

industrial  end-users  corresponding 

– 

A table indicating the voltage limits per country. 

EN 

16 

   EN 

 
 
– 

A description of standing charges, meter rentals or any other charges relevant 
at national level. 

(m) 

Once  per  year,  together  with  the  January  price  reporting,  the  rates  and  method  of 
calculation as well as a description of the taxes levied on electricity sales to industrial 
end-users  should  be  reported.  The  description  must  include  any  non-tax  levy 
covering system costs and public service obligations. 

The description on taxes to be provided will include three clearly separated sections: 

– 

– 

– 

Taxes, levies, non-tax levies, fees and any other fiscal charges not identified in 
the  invoices  provided  to  industrial  end-users.  The  items  described  under  this 
point  will  be  included  under  the  reported  figure  for  the  price  level:  “Prices 
excluding taxes and levies”.  

Taxes and levies identified in the invoices provided to industrial end-users and 
considered  as  non-recoverable.  The  items  described  under  this  point  will  be 
included under the reported figures for the price level: “Prices excluding VAT 
and other recoverable taxes”. 

Value Added Tax (VAT) and other recoverable taxes identified in the invoices 
provided to industrial end-users. The items described under this  point will  be 
included  under  the  reported  figures  for  the  price  level:  “Prices  including  all 
taxes, levies and VAT”.  

An outline of the different taxes, levies, non-tax levies, fees and fiscal charges that 
can be applicable are: 

– 

– 

– 

– 

– 

– 

Value Added Tax. 

Concession fees. This usually refers to licences and fees for the occupation of 
land and public or private property by networks or other electricity devices. 

Environmental  taxes  or  levies.  This  usually  refers  either  to  the  promotion  of 
renewable  energy  sources  or  CHP,  or  as  a  burden  for  CO2,  SO2  or  another 
agents emissions related with the climate change. 

Nuclear  and  other  Inspection  taxes:  nuclear  decommissioning  charges, 
inspection and fees for nuclear installations, etc. 

taxes  or 

Other 
obligations/charges, levies to financing energy regulatory authorities, etc. 

the  energy  sector:  public  service 

linked  with 

levies 

Other  taxes  or  levies  not  linked  with  the  energy  sector:  national,  local  or 
regional fiscal taxes on energy consumed, taxes on electricity distribution, etc. 

Taxes on income, property related taxes, excise duties on oil products and fuels other 
than  for  electricity  generation,  oil  for  motor  cars,  road  taxes,  taxes  on  licences  for 
telecom,  radio,  advertising,  fees  for  licences,  taxes  on  waste,  etc.  will  not  be  taken 
into  consideration  and  are  excluded  from  this  description,  because  they  are 
undoubtedly part of the operators costs and apply to other industries or activities.  

EN 

17 

   EN 

 
(n) 

Once per year, together with the January price reporting, a breakdown of electricity 
prices into their main components will be communicated to the Statistical Office of 
the  European  Communities.  This  breakdown  of  electricity  prices  into  their  main 
components will be based on the following methodology: 

The  complete  price  for  electricity  per  consumption  band  can  be  considered  as  the 
global sum of “Network” prices, “Energy and Supply” prices (i.e. from generation to 
commercialisation, except networks) and all taxes and levies. 

– 

– 

– 

“Network”  price  is  the  ratio  between  the  revenue  related  to  transmission  and 
distribution  tariffs  and  (if  possible)  the  corresponding  volume  of  kWh  per 
consumption  band.  If  separate  volumes  of  kWh  per  band  are  not  available, 
estimates should be provided. 

“Energy  and  Supply”  price  is  the  total  price  minus  the  “Network”  price  and 
minus all taxes and levies. 

Taxes  and  levies.  For  this  component  an  additional  breakdown  will  be 
provided: 

– 

– 

– 

Taxes and levies on “Network” prices. 

Taxes and levies on “Energy and Supply” prices. 

VAT and other recoverable taxes. 

NOTE:  If  complementary  services  are  identified  separately,  then  they  can  be 
allocated into one of the two main components as follows: 

– 

– 

– 

“Network” price will include the following costs: transmission and distribution 
tariffs, transmission and distribution  losses, network costs, after-sale  services, 
system service costs and meter rental. 

“Energy  and  Supply”  price  will  include  the  following  costs:  generation, 
aggregation, balancing energy, supplied energy costs, customer services, after-
sales management, metering, and other supply costs. 

Other specific costs. This item represents costs which are neither network costs 
nor Energy and Supply costs nor taxes. If this kind of costs exists, they will be 
reported separately. 

(o) 

In Member States where one company covers all the industrial sales, the information 
may  be  communicated  by  that  company.  In  Member  States  where  more  than  one 
company  operates,  the  information  should  be  communicated  by  an  independent 
statistical body. 

_____________ 

EN 

18 

   EN 

 
(cid:207)  

ANNEX III 

Part A 

Repealed Directive with list of its successive amendments 
(referred to in Article 10) 

Council Directive 90/377/EEC 
(OJ L 185, 17.7.1990, p. 16) 

Commission Directive 93/87/EEC 
(OJ L 277, 10.11.1993, p. 32) 

Annex I to the 1994 Act of Accession 
(OJ C 241, 29.8.1994) 

Point 12(A)(3)(a) and (b) of Annex II to the 
2003 Act of Accession 
(OJ L 236, 23.9.2003) 

Regulation (EC) No 1882/2003 of the 
European Parliament and of the Council 
(OJ L 284, 31.10.2003, p. 1) 

Council Directive 2006/108/EC 
(OJ L 363, 20.12.2006, p. 414) 

Commission Decision 2007/394/EC 
(OJ L 148, 9.6.2007, p.11) 

Part B 

Annex I, point 3 only 

Only as regards the reference to 
Directive 90/377/EEC in Article 1 and 
points 1(a) and (b) of Annex I 

List of time-limits for transposition into national law 
(referred to in Article 10) 

Directive 

Time-limit for transposition 

90/377/EEC 

93/87/EEC 

2006/108/EC 

30 July 1991 

— 

1 January 2007 

_____________ 

EN 

19 

   EN 

 
 
 
 
 
 
 
ANNEX IV 

CORRELATION TABLE 

Directive 90/377/EEC 

This Directive 

Article 1 

Article 1 

Article 2(1), first sentence 

Article 2(1), first subparagraph 

Article 2(1), second sentence 

Article 2(1), second subparagraph 

Article 2(2) 

Article 2(2) 

Article 2(3), first sentence 

Article 2(3), first subparagraph 

Article 2(3), second sentence 

— 

Article 2(3), third sentence 

Article 2(3), second subparagraph 

Articles 3 to 5 

Articles 3 to 5 

Article 6, first paragraph 

Article 6, first paragraph, first sentence 

— 

Article 6, first paragraph, second sentence 

Article 6, second paragraph 

Article 6, second paragraph 

Article 7(1) and (2) 

Article 7(3) 

Article 8 

Article 9, first paragraph  

Article 7 

— 

Article 8 

— 

Article 9, second paragraph, first sentence 

Article 9, first paragraph  

Article 9, second paragraph, second sentence  Article 9, second paragraph  

— 

Article 10 

Annexes I to II 

— 

— 

EN 

Articles 10 and 11 

Article 12 

Annexes I to II 

Annex III 

Annex IV 

_____________ 

20 

   EN