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


Article 1

Sweden is authorised to apply a reduced rate of taxation to electricity directly supplied to 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 of Directive 2003/96/EC are complied with.

Article 2

This Decision shall apply from 1 January 2024 until 31 December 2027.

However, 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, introduces modified general rules on tax advantages for shore-side electricity, 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.