Decision (EU) 2018/1491 authorising Spain to apply a reduced rate of excise duty to electricity directly provided to vessels at berth in a port

Summary:

On 16 July 2018 the European Commission presented a proposal for a Council Implementing Decision authorising Spain to apply a reduced rate of excise duty to electricity directly provided to vessels at berth in a port.

The Council of the European Union adopted the Decision on 2 October 2018.

Further information:

Taxation of energy products and electricity in the European Union is governed by Directive 2003/96/EC on restructuring the Community framework for the taxation of energy products and electricity (the ‘Energy Taxation Directive’).

The objective of the proposed Decision is to allow Spain to apply a reduced rate of excise duty to electricity directly provided to vessels at berth in a port ('shore-side electricity'). This reduction is intended to create an economic incentive for the deployment and use of shore-side electricity in order to reduce air pollution in port cities and improve local air quality for the health benefit of inhabitants.

EUR-Lex: COM(2018)535: Proposal for a Council Implementing Decision authorising Spain to apply a reduced rate of excise duty to electricity directly provided to vessels at berth in a port https://eur-lex.europa.eu/legal-content/EN/HIS/?uri=COM:2018:535:FIN

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