Legal provisions of COM(2018)535 - Authorisation of Spain to apply a reduced rate of excise duty to electricity directly provided to vessels at berth in a port, as per art. 19 of Directive 2003/96/EC

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dossier COM(2018)535 - Authorisation of Spain to apply a reduced rate of excise duty to electricity directly provided to vessels at berth in a ...
document COM(2018)535 EN
date October  2, 2018

Contents

Article 1

Spain is authorised to apply a reduced rate of excise duty to electricity directly supplied to vessels berthed in ports, other than private pleasure craft, provided that the minimum levels of taxation referred to in Article 10 of Directive 2003/96/EC are respected.

Article 2

This Decision shall take effect from 1 January 2019. It shall expire six years thereafter.

However, should the Council, acting on the basis of Article 113 TFEU, provide for general rules on tax advantages for shore-side electricity, this Decision shall expire on the day on which those general rules become applicable.

Article 3

This Decision is addressed to the Kingdom of Spain.