Legal provisions of COM(2021)209 - Authorisation of the Netherlands to apply a reduced rate of taxation to electricity directly provided to vessels at berth in a port in accordance with Article 19 of Directive 2003/96/EC - Main contents
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| dossier | COM(2021)209 - Authorisation of the Netherlands to apply a reduced rate of taxation to electricity directly provided to vessels at berth in ... |
|---|---|
| document | COM(2021)209  |
| date | June 7, 2021 |
Article 1
The Netherlands is authorised to apply a reduced rate of taxation to electricity supplied directly to shore-side electricity installations for vessels, other than private pleasure craft, at berth in a port, provided that the minimum levels of taxation referred to in Article 10 of Directive 2003/96/EC are respected.
Article 2
This Decision shall apply from 1 July 2021 until 30 June 2027.
However, should the Council, acting on the basis of Article 113 or any other relevant provision of the Treaty on the Functioning of the European Union, provide for general rules on tax advantages for shore-side electricity, this Decision shall cease to apply as of the day on which those general rules become applicable.
Article 3
This Decision is addressed to the Kingdom of the Netherlands.