04/07/2006 (Agence Europe) - The European Commission has decided to refer France to the European Court of Justice for failure to notify measures for the transposition into national law of Council directive 2003/96/EC restructuring the Community framework for the taxation of energy products and electricity. France did not respond to a Commission reasoned opinion, sent in January 2006 (see EUROPE 9110). The Commission has already taken Germany to the Court for the same reason. Applicable since January 2004, directive 2003/96/EC extends the EU's minimum rates of taxation, previously confined to mineral oils, to all energy products, including coal, natural gas and electricity (see related article).