Proposal for a COUNCIL IMPLEMENTING DECISION authorising Poland to apply reduced rates of excise duty to heavy fuel oil, natural gas, coal, and coke, used as heating fuels, in accordance with Article 19 of Directive 2003/96/EC
Date: 2023-05-24
Institutions: Directorate-General for Taxation and Customs Union, European Commission
Subjects: Poland, coal, derogation from EU law, excise duty, fuel oil, fuel tax, natural gas, tax relief

EN 

  EN 

   EUROPEAN COMMISSION  Brussels, 24.5.2023  COM(2023) 267 final 2023/0162 (NLE)  Proposal for a COUNCIL IMPLEMENTING DECISION authorising Poland to apply reduced rates of excise duty to heavy fuel oil, natural gas, coal, and coke, used as heating fuels, in accordance with Article 19 of Directive 2003/96/EC  
 
EXPLANATORY MEMORANDUM 

1. 

• 

CONTEXT OF THE PROPOSAL 

Reasons for and objectives of the proposal 

Taxation  of  energy  products  and  electricity  in  the  European  Union  is  governed  by  Council 
Directive  2003/96/EC  of  27 October 2003  restructuring  the  Community  framework  for  the 
taxation  of  energy  products  and  electricity1  (the  ‘Energy  Taxation  Directive’  or  the 
‘Directive’). 

Pursuant to Article 19(1) of the Directive, in addition to the provisions laid down in particular 
in  Articles  5,  15,  and  17,  the  Council,  acting  unanimously  on  a  proposal  from  the 
Commission, may authorise any Member State to introduce further exemptions or reductions 
in the level of taxation for specific policy considerations. 

Poland is seeking an authorisation to apply a temporary reduction to the national tax rates for 
heavy fuel oil, natural gas, coal, and coke, used as heating fuels, below the minimum levels of 
taxation laid down in Article 9 of the Directive and in Table C of Annex I to the Directive.  

The  requested  period  of  validity  is  limited  to  6  months  and  is  within  the  maximum  period 
allowed by Article 19(2) of the Energy Taxation Directive. 

By a letter dated 3 January 2023, the Polish authorities informed the Commission about their 
intention to  apply  that temporary measure from  1 January 2023 to  30 June 2023. The Polish 
authorities provided additional information on 15 February 2023. 

The request for a derogation concerns the application of reduced taxation rates to heavy fuel 
oil,  natural  gas,  coal,  and  coke,  used  as  heating  fuels,  in  accordance  with  Article  19  of 
Directive 2003/96/EC. The social and economic situation caused by high inflation as well as 
the  rising  prices  of  energy  products  represent  a  serious  problem  for  Polish  society.  At  the 
same time, the rules of Directive 2003/96/EC concerning the annual revision of national tax 
rates expressed in national currencies other than the euro would require Poland to increase its 
national tax rates for the products in question. 

The Polish authorities pointed out that the annual update of the minimum rates expressed in 
national currencies for Member States that have not adopted the euro, required on the basis of 
Article  13  of  the  Directive,  in  combination  with  the  temporarily  high  –  and  unfavourable  –
euro-zloty (EUR/PLN) exchange rate on the first working day of October 2022, would require 
an increase in the levels of taxation applicable to the products concerned2. 

Although the exchange rate of the zloty since then has returned to a more favourable level, the 
procedure of Article 13 does not take that into consideration, and therefore the only way for 
Poland to maintain constant levels of taxation for the energy products concerned would be by 
means of a request for a derogation. Without this derogation, it would be necessary to increase 
the levels of taxation applicable to those products.  

The objective of the Polish request is to mitigate the negative impact potentially deriving from 
such an increase by maintaining the  relevant national tax rates at their current levels, below 

1 
2 

OJ L 283, 31.10.2003, pp. 51-70. 
In 2023, the exchange rate of PLN 4.8320  to the euro  applies  for excise-duty purposes (in 2022, this 
was equivalent to PLN 4.5826 to the euro). 

EN 

1 

  EN 

                                                 
the relevant minimum taxation levels laid down in the Directive. That would correspond to a 
reduction in the national tax rates expressed in euro compared to the minimum rates, resulting 
from  the  exchange-rate  difference  after  annual  adjustment  carried  out  in  accordance  with 
Article  13  of  the  Directive.  This  non-indexation  of  national  rates  would  also  be  applied  to 
other energy products intended for heating purposes within the meaning of Article 2(3) of the 
same Directive.  

Poland  highlighted  the  importance  of  such  a  derogation  due  to  the  negative  impact  of  the 
sharp  increase  in  the  price  of  energy,  which  is  one  of  the  consequences  of  the  Russian 
invasion of Ukraine. Along with rampant inflation, the Polish authorities underlined that this 
situation directly affects both households and companies. In that respect, Poland specified that 
a reduction in the rate of excise duty would be available to all consumers purchasing heating 
fuels covered by the derogation request3. 

According to the information contained in the below charts provided by the Polish authorities, 
there was a substantial increase in 2022 in the prices of the energy products covered by the 
derogation request. 

Chart 1 – Average price for natural gas (2020-2023)4 

3 

4 

According to national estimates, the number of direct beneficiaries has been calculated at approximately 
6 600 taxpayers in Poland, mainly entrepreneurs (of which 6 200 are taxpayers submitting declarations 
on coal products). 
Data on natural gas on the Polish Power Exchange (TGE). 

EN 

2 

  EN 

 
                                                 
Chart 2 – Spot price of coal in USD (2020-2022)5 

According to the Polish authorities, the charts above illustrate the trends in historical coal and 
gas prices in the relevant wholesale markets, including the increase in prices in 2022 related 
to the effects of Russia’s aggression against Ukraine. 

Chart 3 – Wholesale prices for heavy fuel oil6 

In  addition  to  data  on  energy  prices,  the  Polish  authorities  also  provided  the  below  table 
which  compares  the  minimum  levels  of  taxation  as  applicable  under  the  Directive  for  each 
energy  product  covered  by  their  request,  together  with  the  corresponding  rates  currently  in 
force in Poland (January 2023). They emphasised that the excise-duty rates on heating fuels 
apply without distinction to both individual households and commercial customers. 

5 

6 

Coal  data  based  on  the  ARA  Amsterdam-Rotterdam-Antwerp  and  Richards  Bay  (South  Africa) 
markets.  
Based on data on ORLEN wholesale prices. 

EN 

3 

  EN 

 
 
 
                                                 
Energy 
product 

EU 
minima 
(EUR) 

EUR/
PLN 
(2023) 

EU 
minima 
in 2023 
(PLN) 

Excise 
duty  
in 2022  

(PLN) 

Excise duty 
in 2023 
without 
changing 
the excise 
duty rate 

(EUR) 

Difference 
between 
the EU 
minima 
and the 
actual 
taxation 
(PLN) 

Difference 
between 
the EU 
minima 
and the 
actual 
taxation 
(EUR) 

15 

4.832 

72.48 

69 

14.2798 

3.48 

0.72 

Change 
of the 
EU 
minima 
in 
relation 
to actual 
taxation 

(%) 

5.04 

0.3 

4.832 

1.45 

1.38 

0.2856 

0.07 

0.01 

5.04 

0.3 

4.832 

1.45 

1.38 

0.2856 

0.07 

0.01 

5.04 

Heavy 
fuel  oil    
(in  PLN 
per         
1 000 kg) 

Natural 
gas 

(in  PLN 
per 
gigajoule 
gross 
calorific 
value) 

Coal 
and 
coke     
(in  PLN 
per 
gigajoule 
gross 
calorific 
value) 

In  light  of  the  above  table,  according  to  the  Polish  authorities,  the  difference  between  the 
minimum levels of taxation as laid down in the Directive and the Polish rates, corresponds to 
5.04% for all the energy products covered by their request.  

According  to  Poland,  the  excise  duty  appears  to  be  the  price  component  on  which  it  is 
possible  to  intervene  in  the  short  term,  in  order  to  alleviate  the  undesirable  effects  of  the 
annual adjustment carried out in accordance with Article 13 of the Directive.  

To support their request, the Polish authorities also provided the Commission with the charts 
below, presenting: (i) the exchange rate as applicable on the first working day of each month 
in  2022  (chart  4);  (ii)  changes  in  this  exchange  rate  in  October  2022  (chart  5);  and  (iii)  the 
average monthly exchange rate for 2022 (chart 6). 

EN 

4 

  EN 

 
 
 
 
 
Chart 4 – EUR/PLN exchange rate on the first working day of each month (2022) 

Chart 5 – EUR/PLN exchange rate in October (2022) 

Chart 6 – Average monthly EUR/PLN exchange rate (2022) 

EN 

5 

  EN 

 
 
 
In light  of the information presented in  the above  charts, the Polish authorities stressed that 
using October 20227 as a reference for the annual adjustment in accordance with Article 13 of 
the  Directive  had  a  negative  impact  for  Poland.  To  give  further  evidence  of  this  adverse 
effect, they presented the below example emphasising that the excise-duty rates for the energy 
products covered by their request would have been within the minimum levels, as laid down 
in the Directive, if the annual adjustment had been based on the exchange rate as it stood in 
January 2022. 

EU 
minimum 
levels of 
taxation 

(in euro)  

Excise-duty 
rate  

(in Polish 
zloty)  

Tax rate based on average 
monthly EUR/PLN exchange 
rate in January 2022 

Rate  

2023  

0.3  

1.38 

0.3 * 4.55 ≈ 1.37 

No change needed 

No change needed 

0.3 

1.38 

0.3 * 4.55 ≈ 1.37 

15  

69 

15 * 4.55 ≈ 68 

No change needed 

Energy 
products 
covered 
by the 
request 

Coal and 
coke  

(per 
gigajoule 
gross 
calorific 
value) 

Natural 
gas  

(per 
gigajoule 
gross 
calorific 
value)  

Heavy 
fuel oil 
(per 
1 000 kg) 

The  Polish  authorities  also  sent  relevant  information  on  the  projected  values  of  basic 
macroeconomic  indicators  for  the  years  2021-20268.  These  indicate  that  the  forecast 
EUR/PLN  exchange  rate  in  2023  will  be  PLN  4.6470  to  the  euro  (average).  Therefore, 
according to their estimates, a monthly distribution of the forecast amount, i.e. PLN 4.6470, 
should be assumed until the end of 2023.  

The Polish authorities considered that it was difficult to estimate the effect on the budget of 
the  change  in  the  rates  of  excise  duty  on  the  energy  products  covered.  However,  they 
confirmed  that  since  the  correction  of  the  rates  is  minor,  it  should  not  have  a  significant 

7 

8 

On  the  first  working  day  of  October  2022,  the  said  value  was  the  highest  for  the  year  2022  and 
amounted to PLN 4.832 to the euro.  
Based  on  daily  energy  prices  on  the  Polish  Power  Exchange  (TGE).  Prices  expressed  in  PLN/MWh; 
TGeBase day-ahead prices. 

EN 

6 

  EN 

 
 
                                                 
impact  on  budget  revenues,  especially  since  high  prices  of  energy  carriers  generate  higher 
budget revenues from VAT9. 

The budgetary implications for the period covered by the derogation request is  estimated at 
PLN 9.2 million. The table below, provided by the Polish authorities, presents in this respect 
the budgetary implications for each of the energy products concerned.  

Energy product 

Budgetary implications for the first 
half of 2023  

Heavy  fuel  oil  and  other  fuels  used 
for heating  

Natural  gas  and  other  gas  fuels  used 
for heating 

Coal and coke  

(PLN million) 

2.4 

4.8 

2.0 

The derogation therefore appears necessary according to the Polish authorities.  

At  the  end  of  the  period  covered  by  the  derogation  request,  Poland  plans  to  increase  the 
excise-duty rates for the above-mentioned products so that they meet the EU minimum levels 
of taxation. At the same time, they do not exclude the possibility of applying for an extension 
to the derogation. 

• 

Consistency with existing policy provisions in the policy area 

Article 13(1) requires that for Member States that have not adopted the euro, the value of the 
euro in national currencies to be applied to the value of the levels of taxation  must be fixed 
once  a  year.  The  rates  to  be  applied  must  be  those  obtaining  on  the  first  working  day  of 
October  and  published  in  the  Official  Journal  of  the  European  Union  and  will  have  effect 
from 1 January of the following calendar year. 

Article 13(2) states that “Member States may maintain the amounts of taxation in force at the 
time of the annual adjustment provided for in paragraph 1 if the conversion of the amounts of 
the level of taxation expressed in euro would result in an increase of less than 5% or EUR 5, 
whichever is the lower amount, in the level of taxation expressed in national currency.” 

The  increase  in  the  relevant  Polish  national  rates  pursuant  to  Article  13(1)  of  the  Directive 
would  have  been  just  over  the  5%  tolerance  permitted  under  Article  13(2)  of  the  same 
Directive.  

9 

According to their estimates, for recipients who do not benefit from excise-tax exemptions (most of the 
entities using coal and natural gas for heating purposes are exempt from excise duty in accordance with 
Article  15(1)(h)  of  the  Directive,  e.g.  households  or  energy-intensive  business),  the  change  means  an 
increase in costs: in the case of heavy fuel oil by approx. 0.4 PLN/kg (approx. 0.5 PLN/kg with VAT), 
in  the  case  of  coal  by  approx.  1.67 PLN/tonne  (2  PLN/tonne  with  VAT),  and  in  the  case  of  group  E 
high-methane natural gas by approx. 0.2 PLN/cubic metre (0.27 PLN/kg/m3 including VAT). 

EN 

7 

  EN 

 
                                                 
By  asking  for  a  derogation  to  allow  the  non-indexation  of  its  national  rates,  the  Polish 
authorities are asking for a very small (less than 1 percentage point) temporary increase in the 
tolerance level applicable to the annual adjustment of rates for a limited period. 

Article 19(1), first subparagraph of the Directive reads as follows: 

“In addition to the provisions set out in the previous Articles, in particular in Articles 5, 15 
and 17, the Council, acting unanimously on a proposal from the Commission, may authorise 
any  Member  State  to  introduce  further  exemptions  or  reductions  for  specific  policy 
considerations.” 

By means of the requested derogation, limited in time, the Polish authorities intend to mitigate 
the  negative  impact  that  would  result  from  an  increase  in  the  levels  of  taxation  due  to  an 
unfavourably high euro-zloty exchange rate in application of Article 13 of the Directive. That 
reduction  would  correspond  to  the  amount  resulting  from  the  exchange-rate  difference  after 
annual adjustment carried out in accordance with Article 13 of the Directive. 

Poland  considers  that  the  temporary  measure  should  partially  alleviate  the  social  and 
economic  burden  that  Polish  households  and  companies  are  enduring  in  the  present 
geopolitical  context.  The Polish  authorities pointed out  in  this respect  that  the tax reduction 
would be beneficial for the sellers of the covered energy products, as well as their consumers. 
In the current context, that would be of relevance to considerations of social-cohesion policy.  

The possibility of introducing such a tax reduction can be permitted under Article 19 of the 
Directive  since  its  purpose  is  to  allow  Member  States  to  introduce  further  exemptions  or 
reductions for specific policy considerations.  

The limited period of validity of 6 months is within the maximum period allowed by Article 
19(2) of the Energy  Taxation Directive, laying down, for this type of measure,  a maximum 
period of 6 years, with the possibility of renewal.  

However, the derogation should not undermine the future adoption by the Council of a legal 
act based on a Commission proposal to amend the Energy Taxation Directive10.  

State aid rules 

The  temporary  tax  reduction  envisaged  by  the  Polish  authorities  falls  under  the  relevant 
minimum levels of taxation as laid down in the Directive.  

The  present  proposal  does  not  affect  any  assessment  of  the  Polish  measure  under  State  aid 
rules.  Moreover,  the  proposal  for  a  Council  implementing  decision  does  not  prejudge  the 
Member State’s obligation to ensure compliance with State aid rules. 

• 

Consistency with other Union policies 

Each  request  for  derogation  under  Article  19  of  the  Energy  Taxation  Directive  must  be 
examined  by  the  Commission  taking  into  account:  (i)  the  proper  functioning  of  the  single 
market; (ii) the need to ensure fair competition; and (iii) EU policies on health, environment, 
energy and transport. 

10 

Proposal for a Council directive restructuring the Union framework for the taxation of energy products 
and electricity (recast), 14.7.2021, 563 final 2021/0213 (CNS). 

EN 

8 

  EN 

                                                 
According to the Polish authorities, the objective of this tax reduction is to partially alleviate 
the social and economic burden the Polish population would face in the event of a tax increase 
due  to  the  unfavourable  euro-zloty  exchange  rate,  coupled  with  rampant  inflation  affecting 
both  households  and  businesses,  partly  due  to  the  recent  price  increase  resulting  from  the 
conflict in Ukraine.  

As  a  result  of  that  situation,  the  temporary  reduction  is  not  likely  to  affect  intra-EU  trade. 
Given  its  limited  effects  and  duration,  the  measure  should  not  distort  competition  or  hinder 
the functioning of the single market.  

As underlined in the RePowerEU Communication11, while focusing on vulnerable households 
and  businesses,  the  Commission  invites  Member  States  to  adopt  measures  incentivising 
energy  savings  and  reducing  the  consumption  of  fossil  fuels.  Nonetheless,  given  its  short 
duration  and  the  current  exceptional  circumstances  linked  to  the  geopolitical  situation,  the 
requested derogation seems appropriate and proportionate. The measure also takes account of 
the need to balance the specific policy objectives listed in Article 19 of the Energy Taxation 
Directive, and notably the EU’s environmental policy, with the imperative of ensuring energy 
affordability for businesses and households.  

Under these  circumstances and  given that the measure is  temporary  and limited in  scope, it 
appears appropriate to grant the authorisation as requested. 

2. 

• 

LEGAL BASIS, SUBSIDIARITY AND PROPORTIONALITY 

Legal basis 

Article 19 of Council Directive 2003/96/EC. 

• 

Subsidiarity (for non-exclusive competence)  

The field of indirect taxation covered by Article 113 TFEU is not in itself within the exclusive 
competence of the European Union within the meaning of Article 3 TFEU. 

However,  under  Article  19  of  Directive  2003/96/EC,  the  Council  has  been  granted  an 
exclusive competence, as a matter of secondary law, to authorise a Member State to introduce 
further exemptions or reductions within the meaning of that provision. Member States cannot 
therefore substitute themselves for the Council. As a result, the principle of subsidiarity is not 
applicable  to  the  present  implementing  decision.  In  any  event,  since  this  act  is  not  a  draft 
legislative act, it should not be sent to national parliaments pursuant to Protocol No 2 to the 
Treaties for review of compliance with the subsidiarity principle. 

• 

Proportionality 

The proposal respects the principle of proportionality.  
The tax reductions do not exceed what is necessary to attain the objective in question.  
The tax reductions are applicable during a limited six-month period.  

• 

Choice of the instrument 

The instrument proposed is a Council implementing decision.  

11 

Communication from the Commission to the European Parliament, the European Council, the Council, 
the European Economic and Social Committee and the Committee of the Regions  REPowerEU: Joint 
European Action for more affordable, secure and sustainable energy (COM(2022) 108 final, 8.3.2022). 

EN 

9 

  EN 

 
 
                                                 
 
Article 19 of Directive 2003/96/EC makes provision for this type of measure only. 

3. 

• 

RESULTS 
CONSULTATIONS AND IMPACT ASSESSMENTS 

EX-POST 

EVALUATIONS, 

OF 

STAKEHOLDER 

Ex-post evaluations/fitness checks of existing legislation 

The measure does not require the evaluation of existing legislation. 

• 

Stakeholder consultations 

This proposal is based on a request made by Poland and concerns this Member State only. 

• 

Collection and use of expertise 

There was no need for external expertise. 

• 

Impact assessment 

This proposal concerns an authorisation for an individual Member State upon its own request 
and does not require an impact assessment. 

• 

Regulatory fitness and simplification 

The measure does not provide for any simplification.  
It is the result of the request made by Poland and concerns this Member State only. 

• 

Fundamental rights 

The measure has no bearing on fundamental rights. 

4. 

BUDGETARY IMPLICATIONS 

The measure does not impose any financial or administrative burden on the European Union. 
The proposal therefore has no impact on the budget of the Union. 

5. 

• 

OTHER ELEMENTS 

Implementation plans and monitoring, evaluation and reporting arrangements 

An  implementation  plan  is  not  necessary.  The  proposal  concerns  an  authorisation  for  a  tax 
reduction  for  an  individual  Member  State  upon  its  own  request.  It  is  provided  for  a  limited 
period of 6 months.  

The  applicable  tax  rates  will  be  below  the  minimum  levels  of  taxation  set  by  the  Energy 
Taxation Directive.  

The measure can be evaluated if there is a request for a renewal after the validity period has 
expired. 

• 

Explanatory documents (for directives) 

The proposal does not require explanatory documents on the transposition. 

• 

Detailed explanation of the specific provisions of the proposal 

Article 1 stipulates that Poland will be allowed to apply reduced taxation rates to heavy fuel 
oil, natural gas, coal, and coke, used as heating fuels, below the minimum levels of taxation. 

EN 

10 

  EN 

Article 2 stipulates that the authorisation requested is granted for  6 months, as requested by 
Poland, within the maximum period of 6 years allowed by the Directive. 

EN 

11 

  EN 

 
 
2023/0162 (NLE) 

Proposal for a 

COUNCIL IMPLEMENTING DECISION 

authorising Poland to apply reduced rates of excise duty to heavy fuel oil, natural gas, 
coal, and coke, used as heating fuels, in accordance with Article 19 of Directive 
2003/96/EC 

THE COUNCIL OF THE EUROPEAN UNION, 

Having regard to the Treaty on the Functioning of the European Union,  

Having  regard  to  Council  Directive  2003/96/EC  of  27 October 2003  restructuring  the 
Community framework for the taxation of energy products and electricity12, and in particular 
Article 19 thereof, 

Having regard to the proposal from the European Commission, 

Whereas: 

(1) 

(2) 

(3) 

(4) 

(5) 

By letter of 3 January 2023, Poland requested authorisation to apply reduced rates of 
excise  duty  to  heavy  fuel  oil,  natural  gas,  coal,  and  coke,  used  as  heating  fuels, 
pursuant  to  Article  19  of  Directive  2003/96/EC.  Additional  information  and 
clarifications  in  support  of  the  request  were  provided  by  the  Polish  authorities  on 
15 February 2023.  The  authorisation  was  requested  for  a  period  of  6  months  from 
1 January 2023 until 30 June 2023. 

According  to  the  Polish  authorities,  the  application  of  a  reduced  tax  rate  aims  at 
mitigating the negative impact that would have been caused by an increase in the level 
of taxation due to an unfavourably high euro-zloty exchange rate, in accordance with 
Article 13 of the Directive. This reduction would correspond to the amount resulting 
from  the  exchange-rate  difference  after  the  annual  adjustment  carried  out  in 
accordance with Article 13 of the Directive. The reduction would render the applicable 
tax rate below the relevant minimum levels of taxation referred to in Article 9 of the 
Directive. 

The  requested  authorisation  is  not  likely  to  distort  competition  or  hinder  the  proper 
functioning  of  the  single  market.  Given  its  short  duration  and  the  exceptional 
circumstances  linked  to  the  geopolitical  situation,  the  requested  authorisation  is 
considered appropriate and proportionate. The authorisation balances out  the specific 
policy considerations referred to in Article 19(1) of Directive 2003/96/EC, and notably 
the Union’s  environmental  policy, with  the need  of ensuring energy  affordability  for 
businesses  and  households.  The  tax  reduction  would  partially  offset  the  increased 
energy costs and is not cumulative with any other type of tax reductions. 

Poland should therefore be authorised to apply reduced rates of excise duty to heavy 
fuel oil, natural gas, coal, and coke, used as heating fuels, as requested. 

In accordance with Article 19(2) of Directive 2003/96/EC, each authorisation granted 
under  that  provision  is  to  be  strictly  limited  in  time.  However,  in  order  not  to 

12 

OJ L 283, 31.10.2003, p. 51. 

EN 

12 

  EN 

                                                 
undermine  future  general  developments  of  the  existing  legal  framework,  it  is 
appropriate to provide that, should the Council, acting on the basis of Article 113 or 
any other relevant provision of the Treaty on the Functioning of the European Union, 
introduce a modified general system for the taxation of energy products and electricity 
to  which  this  authorisation  would  not  be  adapted,  this  authorisation  should  cease  to 
apply on the day on which those general rules become applicable.  

(6) 

In  order  to  ensure  a  smooth  tackling  of  the  adverse  effects  for  consumers  of  energy 
products, it should be ensured that Poland may apply the tax reduction, as requested, 
with effect from 1 January 2023.  

(7) 

This Decision is without prejudice to the application of Union rules on State aid, 

HAS ADOPTED THIS DECISION:  

Poland is authorised to apply reduced rates of excise duty to heavy fuel oil, natural gas, coal, 
and coke, used as heating fuels, below the relevant minimum levels of taxation referred to in 
Article 9 of Directive 2003/96/EC. 

Article 1 

Article 2 

This Decision shall apply from 1 January 2023 until 30 June 2023. 

However,  should  the  Council,  acting  on  the  basis  of  Article  113  or  any  other  relevant 
provision  of  the  Treaty  on  the  Functioning  of  the  European  Union,  introduce  a  modified 
general system for the taxation of energy products and electricity to which the authorisation 
granted in Article 1 of this Decision would not be adapted, this Decision shall expire on the 
day on which such system becomes applicable. 

This Decision is addressed to the Republic of Poland. 

Done at Brussels, 

Article 3 

For the Council 
The President 

EN 

13 

  EN