Legal provisions of COM(2024)583 -

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dossier COM(2024)583 - .
document COM(2024)583
date December 19, 2024


Article 1

Spain 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 2025 until 31 December 2028.

However, should the Council, acting on the basis of Article 113 the Treaty on the Functioning of the European Union, or any other relevant provision of the Treaty, provide for general rules on tax advantages for shore-side electricity, that become applicable during the period set out in the first paragraph of this Article, this Decision shall cease to apply when those general rules become applicable.

Article 3

This Decision is addressed to the Kingdom of Spain.