Legal provisions of COM(2014)538 - Authorisation of Germany to apply a reduced rate of taxation on electricity directly provided to vessels at berth in a port

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dossier COM(2014)538 - Authorisation of Germany to apply a reduced rate of taxation on electricity directly provided to vessels at berth in a port.
document COM(2014)538 EN
date October 14, 2014

Contents

Article 1

Germany is hereby authorised to apply a reduced rate of electricity taxation to electricity directly supplied to vessels, other than private pleasure craft, berthed in ports (‘shore-side electricity’), provided that the minimum levels of taxation pursuant to Article 10 of Directive 2003/96/EC are respected.

Article 2

This Decision shall apply from 17 July 2014 until 16 July 2020.

Article 3

This Decision is addressed to the Federal Republic of Germany.