Implementing decision 2021/359 - Authorisation of the Netherlands to apply a reduced rate of taxation to electricity supplied to charging stations for electric vehicles - Main contents
Please note
This page contains a limited version of this dossier in the EU Monitor.
Contents
official title
Council Implementing Decision (EU) 2021/359 of 22 February 2021 authorising the Netherlands to apply a reduced rate of taxation to electricity supplied to charging stations for electric vehicles| Legal instrument | implementing decision |
|---|---|
| Number legal act | Implementing decision 2021/359 |
| Original proposal | COM(2021)23  |
| CELEX number i | 32021D0359 |
| Document | 22-02-2021; Date of adoption |
|---|---|
| Publication in Official Journal | 26-02-2021; OJ L 69 p. 6-8 |
| Effect | 01-01-2021; Application See Art 3 25-02-2021; Takes effect Date notif. |
| End of validity | 01-01-2025; See Art. 3 |
| Notification | 25-02-2021 |
26.2.2021 |
EN |
Official Journal of the European Union |
L 69/6 |
COUNCIL IMPLEMENTING DECISION (EU) 2021/359
of 22 February 2021
authorising the Netherlands to apply a reduced rate of taxation to electricity supplied to charging stations for electric vehicles
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (1), and in particular Article 19 thereof,
Having regard to the proposal from the European Commission,
Whereas:
(1) |
By means of Council Implementing Decision (EU) 2016/2266 (2), the Netherlands was authorised, in accordance with Article 19 of Directive 2003/96/EC, to apply a reduced rate of taxation to electricity supplied to charging stations directly used for charging electric vehicles until 31 December 2020. |
(2) |
On 30 March 2020 the Netherlands requested authorisation to continue to apply a reduced rate of taxation to electricity supplied to charging stations for electric vehicles for the period from 1 January 2021 to 1 January 2025. At the request of the Commission, the Netherlands provided additional information in support of its application on 20 November 2020. |
(3) |
The reduced rate of taxation is intended to further promote the use of electric vehicles by reducing the costs for the electricity used to propel such vehicles. |
(4) |
The use of electric vehicles does not involve the emission of air pollutants originating from the combustion of petrol and diesel or other fossil fuels and therefore contributes to the improvement of air quality in cities. Furthermore, the use of electric vehicles can reduce CO2 emissions, particularly where the electricity used is produced from renewable energy sources. The application of a reduced rate of taxation on electricity supplied to charging stations for electric vehicles is therefore expected to contribute to the environmental, health and climate policy objectives of the Union. |
(5) |
The Netherlands highlighted that the reduced rate of taxation would apply to the supply of electricity to charging stations for electric vehicles with a direct connection to the electric grid, including public charging stations and some private or corporate charging stations. |
(6) |
The Netherlands requested that the reduced rate of taxation on electricity apply only to charging stations where the electricity is used to charge an electric vehicle directly and that it not apply to electricity that is provided through the exchange of batteries. |
(7) |
A reduced rate of taxation on electricity supplied to electric vehicles through charging stations will improve the business case for publicly accessible charging stations in the Netherlands, which will make the use of electric cars more attractive and result in an improvement in air quality. |
(8) |
Considering the relatively limited number of electric vehicles and the fact that the level of taxation on electricity supplied to electric vehicles through charging stations that are for business use will be above the minimum level of taxation laid down in Article 10 of Directive 2003/96/EC, the reduced taxation rate is unlikely to lead to distortions in competition during the period for which the authorisation is requested and will thus not negatively affect the proper functioning of the internal market. |
(9) |
The level of taxation on electricity supplied to electric vehicles through charging stations that are not for business use will be above the minimum level of taxation for non-business use laid down in Article 10 of Directive 2003/96/EC. |
(10) |
Each authorisation granted under... |
More
This text has been adopted from EUR-Lex.
This dossier is compiled each night drawing from aforementioned sources through automated processes. We have invested a great deal in optimising the programming underlying these processes. However, we cannot guarantee the sources we draw our information from nor the resulting dossier are without fault.
This page is also available in a full version containing the legal context, de Europese rechtsgrond, other dossiers related to the dossier at hand and the related cases of the European Court of Justice.
The full version is available for registered users of the EU Monitor by ANP and PDC Informatie Architectuur.
The EU Monitor enables its users to keep track of the European process of lawmaking, focusing on the relevant dossiers. It automatically signals developments in your chosen topics of interest. Apologies to unregistered users, we can no longer add new users.This service will discontinue in the near future.