Legal provisions of COM(2024)583 - Authorisation of Spain to apply a reduced rate of taxation to electricity directly supplied to vessels berthed in ports in accordance with Directive 2003/96/EC

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dossier COM(2024)583 - Authorisation of Spain to apply a reduced rate of taxation to electricity directly supplied to vessels berthed in ports in ...
document COM(2024)583 EN
date January 28, 2025


Article 1

Spain is authorised to apply a reduced taxation rate to electricity directly supplied to vessels, other than private pleasure craft, berthed in ports, provided that the minimum levels of taxation referred to in Article 10(1) of Directive 2003/96/EC are respected.

Article 2

This Decision shall apply from 1 January 2025 until 31 December 2028.

However, in the event that the Council, acting on the basis of Article 113 of the Treaty on the Functioning of the European Union, or any other relevant provision of the Treaty, introduces a modified general system for the taxation of energy products and electricy with which the authorisation granted in Article 1 of this Decision would not be compatible, this Decision shall cease to apply on the day on which that modified general system becomes applicable.

Article 3

The Decision shall take effect on the date of its notification.

Article 4

This Decision is addressed to the Kingdom of Spain.