Energy Taxation Directive
The Energy Taxation Directive or ETD (2003/96/EC) is a European directive, which establishes the framework conditions of the European Union for the taxation of electricity, motor and aviation fuels and most heating fuels. The directive is part of European Union energy law; its core component is the setting of minimum tax rates for all Member States.
Source: Wikipedia — Energy Taxation Directive (CC BY-SA 4.0)