26As regards the general scheme of Directive 2003/96, it follows from recital (3) and Article 4 of that directive that it has not fully harmonised the rates of excise duty on energy products and electricity but merely sets harmonised minimum levels of taxation. Moreover, as the Advocate General noted in points 30 and 31 of his Opinion, in addition to Article 7(2) of the directive, Articles 5, 14 to 17 and 19 of the directive provide for the possibility for Member States to introduce differentiated rates of taxation, exemptions from taxation or reductions in excise duties. Those provisions show that the EU legislature has left a certain margin of discretion to Member States in the field of excise duties.
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