HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"L 170/36
EN
Official Journal of the European Union
30.6.2011
DECISIONS
COUNCIL IMPLEMENTING DECISION
of 20 June 2011
authorising Sweden to apply a reduced rate of electricity tax to electricity directly provided to
vessels at berth in a port (‘shore-side electricity’) in accordance with Article 19 of Directive
2003/96/EC
(2011/384/EU)
THE COUNCIL OF THE EUROPEAN UNION,
(4) Allowing
Sweden
to
apply
a
reduced
rate
of
electricity
taxation to shore-side electricity does not go beyond
what is necessary to achieve the above mentioned
Having regard to the Treaty on the Functioning of the European
objective, since on-board generation will remain the
Union,
more competitive alternative in most cases. For the
same reason, and because of the current relatively low
degree of market penetration of the technology, the
measure is unlikely to lead to significant distortions in
Having regard to Council Directive 2003/96/EC of 27 October
competition during its lifetime and will thus not
2003 restructuring the Community framework for the taxation
negatively affect the proper functioning of the internal
of energy products and electricity
( 1 ), and in particular
market.
Article 19 thereof,
(5) It
follows
from
Article
19(2)
of
Directive
2003/96/EC
Having regard to the proposal from the European Commission,
that each authorisation granted under that provision is
to be strictly limited in time. Given the need for a period
long enough in order not to discourage port operators
Whereas:
from making the necessary investments, but also the
need not to undermine future developments of the
existing legal framework, it is appropriate to grant the
authorisation requested for a period of 3 years, subject
(1) By
letter
of
4
March
2010,
Sweden
sought
authorisation
to apply a reduced rate of electricity tax to electricity
however to the entry into application of general
directly provided to vessels at berth in a port (shore-
provisions in the matter, at a point in time earlier than
side electricity) pursuant to Article 19 of Directive
the expiry thus foreseen,
2003/96/EC.
HAS ADOPTED THIS DECISION:
(2) With
the
tax
reduction
it
intends
to
apply,
Sweden
aims
to promote a more widespread use of shore-side elec
tricity as an environmentally less harmful way for ships
Article 1
to satisfy their electricity needs while lying at berth in
ports as compared to the burning of bunker fuels on
Sweden is hereby authorised to apply a reduced rate of elec
board the vessels.
tricity taxation to electricity directly supplied to vessels, other
than private pleasure craft, berthed in ports (shore-side elec
tricity) provided that the minimum levels of taxation pursuant
to Article 10 of Directive 2003/96/EC are respected.
(3) In
so
far
as
the
use
of
shore-side
electricity
avoids
emissions of air pollutants associated with the burning
of bunker fuels on board the vessels at berth, it
contributes to an improvement of local air quality in
Article 2
port cities. Under the specific conditions of the electricity
This Decision shall take effect on the day of its notification.
generation structure in the region concerned, i.e. the
Nordic electricity market including Sweden, Denmark,
Finland and Norway, the use of electricity from the
onshore grid instead of electricity generated by burning
It shall expire on 25 June 2014.
bunker fuels on board is furthermore expected to avoid
CO 2 emissions. The measure is therefore expected to
contribute to the Union’s environmental, health and
However, should the Council, acting on the basis of Article 113
climate policy objectives.
of the Treaty, provide for general rules on tax advantages for
shore-side electricity, this Decision shall expire on the day on
( 1 ) OJ L 283, 31.10.2003, p. 51.
which those general rules become applicable.

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EN
30.6.2011 Official
Journal
of
the
European
Union L
170/37
Article 3
This Decision is addressed to the Kingdom of Sweden.
Done at Luxembourg, 20 June 2011.
For the Council
The President
MATOLCSY Gy.

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