Proposal for a Council Implementing Decision authorising the Netherlands to apply a reduced level of taxation to electricity supplied to charging stations for electric vehicles

Taxation of energy products and electricity in the EU is governed by Council Directive 2003/96/EC (the ‘Energy Taxation Directive’). Pursuant to Article 19(1) of the Directive, the Council, acting unanimously on a proposal from the Commission, may authorise any Member State to introduce further exemptions or reductions in the level of taxation for specific policy considerations.

Article 15(1)(e) of the Directive allows Member States to apply a tax reduction or tax exemption to electricity used for the carriage of goods and passengers by rail, metro, tram and trolley bus. However there is no provision that allows for a tax reduction for electricity used for transportation by electric vehicles different from trolley buses.

The objective of this proposal is to allow the Netherlands to apply a reduced level of taxation to electricity supplied to charging stations for electric vehicles. This reduction is meant to promote the use of cleaner modes of transportation, reduce local air pollution and the CO2 emissions from transport.

EUR-Lex: COM(2016)677: Follow the progress of this proposal through the decision-making procedure http://eur-lex.europa.eu/legal-content/EN/HIS/?uri=COM:2016:677:FIN

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