The minimum rates set by Directive 2003/96/EC are liable to create serious economic and social difficulties for certain Member States, namely Cyprus, the Czech Republic, Estonia, Hungary, Latvia, Lithuania, Malta, Poland, Slovenia and Slovakia, in view of the comparatively low level of excise duties previously applied, the ongoing economic transition of those Member States, their relatively low income levels and their limited ability to offset that additional tax burden by reducing other taxes.
De in Richtlijn 2003/96/EG vastgestelde minimumbelastingniveaus zullen waarschijnlijk leiden tot ernstige economische en sociale problemen in bepaalde lidstaten, namelijk Tsjechië, Estland, Cyprus, Letland, Litouwen, Hongarije, Malta, Polen, Slovenië en Slowakije, wegens de relatief lage accijnzen die vroeger werden geheven, de economische overgangsfase waarin deze lidstaten verkeren, hun relatief lage inkomensniveau en hun beperkte capaciteit om die extra belastingdruk te compenseren door andere belastingen te verlagen.