Legal provisions of COM(2021)630 - Authorisation of Italy to apply a reduced rate of taxation to electricity directly supplied to vessels, other than private pleasure craft, at berth in a port

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dossier COM(2021)630 - Authorisation of Italy to apply a reduced rate of taxation to electricity directly supplied to vessels, other than private ...
document COM(2021)630 EN
date November 23, 2021


Article 1

Italy is authorised to apply a reduced rate of taxation to electricity supplied directly to maritime and inland waterway vessels, other than private pleasure craft, at berth in a port (‘shore-side electricity’), provided that the minimum levels of taxation referred to in Article 10(1) of Directive 2003/96/EC are respected.

Article 2

This Decision shall apply from 1 January 2022 until 31 December 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 provisions on tax advantages for shore-side electricity, this Decision shall cease to apply on the day on which those general provisions become applicable.

Article 3

This Decision is addressed to the Italian Republic.