Legal provisions of COM(2024)18 - Authorisation of Sweden to apply a reduced rate of taxation to electricity directly provided to vessels at berth in a port

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dossier COM(2024)18 - Authorisation of Sweden to apply a reduced rate of taxation to electricity directly provided to vessels at berth in a port.
document COM(2024)18 EN
date February 26, 2024

Contents

Article 1

Sweden is authorised to apply a reduced taxation rate to electricity directly supplied to vessels, other than private pleasure craft, berthed in ports (‘shore-side electricity’), 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 January 2024 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 rules on tax advantages for shore-side electricity that become applicable during the period of authorisation set out in the first paragraph of this Article, this Decision shall cease to apply on the day on which those general rules become applicable.

Article 3

This Decision is addressed to the Kingdom of Sweden.