Legal provisions of COM(2021)23 - Authorisation of the Netherlands to apply a reduced rate of taxation to electricity supplied to electric vehicles in accordance with Art. 19 of Directive 2003/96

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dossier COM(2021)23 - Authorisation of the Netherlands to apply a reduced rate of taxation to electricity supplied to electric vehicles in ...
document COM(2021)23 EN
date February 22, 2021


Article 1

For the purposes of this Decision, ‘electric vehicle’ means an electric vehicle as defined in point (2) of Article 2 of Directive 2014/94/EU of the European Parliament and of the Council (3).

Article 2

The Netherlands is authorised to apply a reduced rate of taxation to electricity supplied to charging stations used directly for charging electric vehicles, excluding charging stations for the exchange of batteries for electric vehicles, provided that the minimum levels of taxation laid down in Article 10 of Directive 2003/96/EC are respected.

Article 3

This Decision shall apply from 1 January 2021 until 1 January 2025.

In the event that the Council, acting on the basis of Article 113 or any other relevant provision of the Treaty on the Functioning of the European Union, provides for general rules on tax advantages for electricity supplied to electric vehicles, this Decision shall cease to apply on the date on which such general rules become applicable.

Article 4

This Decision is addressed to the Kingdom of the Netherlands.