EXCISE DUTY TABLES

…Coal and CokeSituation as at 1 July 2010Per gigajouleCoal and cokeCN 2701, 2702 and 2704Reduced tax ratesapplied accordingto Directive2003/96/ECMS NationalCurrencySpecial tax rate according to Art.15(3)agriculture, horticulture, pisciculture, forestryReduced rate applied for railways Art. 15(1) (e)Excise duty VAT Excise duty VATNat Curr EUR % Nat Curr EUR %BE EUR Exemption 0 n.a.BG BGN n.a. n.a.CZ CZK - - - -DK DKK 10,69* 1,44 25,00 14,80 1,99 25,00DE EUR n.a. - n.a. -EE EEK n.a. n.a.EL EUR n.a. n.a.ES EURFR EURIE EUR 0,00 13,50 0,00 13,50IT EUR n.a. n.a.CY EUR n.a. n.a.LV LVL - - - -LT LTL n.a. n.a.DK:Only CO2-tax.* CO2-tax is reduced to 13/18 due to considerations of energy intensive process.52