HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"L 191/22
EN
Official Journal of the European Union
22.7.2011
COUNCIL IMPLEMENTING DECISION
of 12 July 2011
authorising Germany 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
(2011/445/EU)
THE COUNCIL OF THE EUROPEAN UNION,
(5) It
follows
from
Article
19(2)
of
Directive
2003/96/EC
that each authorisation granted under that provision is
to be strictly limited in time. Given the need for a period
Having regard to the Treaty on the Functioning of the European
long enough not to discourage port operators from
Union,
making the necessary investments, but also the need to
review the situation in Germany in due time and the
need not to undermine future developments of the
Having regard to Council Directive 2003/96/EC of 27 October
existing legal framework, it is appropriate to grant the
2003 restructuring the Community framework for the taxation
authorisation requested for a period of 3 years, subject
of energy products and electricity
( 1 ), and in particular
however to the entry into application of general
Article 19 thereof,
provisions in the matter, at a point in time earlier than
the expiry thus foreseen,
Having regard to the proposal from the European Commission,
HAS ADOPTED THIS DECISION:
Whereas:
Article 1
(1) By
letter
of
27
December
2010,
Germany
sought
auth
orisation to apply a reduced rate of electricity tax to
Germany is hereby authorised to apply a reduced rate of elec
electricity directly provided to vessels at berth in a port
tricity taxation to electricity directly supplied to vessels, other
(‘shore-side electricity’), pursuant to Article 19 of
than private pleasure craft, berthed in ports (‘shore-side elec
Directive 2003/96/EC.
tricity’), provided that the minimum levels of taxation
pursuant to Article 10 of Directive 2003/96/EC are respected.
(2) With
the
tax
reduction
it
intends
to
apply,
Germany
aims
at promoting a more widespread use of shore-side elec
tricity as an environmentally less harmful way for ships
Article 2
to satisfy their electricity needs while lying at berth in
This Decision shall take effect on the day of its notification.
ports as compared to the burning of bunker fuels on
board the vessels.
It shall expire on 16 July 2014.
(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
However, should the Council, acting on the basis of Article 113
contributes to an improvement of local air quality in
of the Treaty, provide for general rules on tax advantages for
port cities. The measure is therefore expected to
shore-side electricity, this Decision shall expire on the day on
contribute to the Union’s environmental and health
which those general rules become applicable.
policy objectives.
Article 3
(4) Allowing
Germany
to
apply
a
reduced
rate
of
electricity
taxation to shore-side electricity does not go beyond
This Decision is addressed to the Federal Republic of Germany.
what is necessary to achieve the abovementioned
objective, since on-board generation will remain the
more competitive alternative in most cases. For the
Done at Brussels, 12 July 2011.
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
For the Council
competition during its lifetime and will thus not
negatively affect the proper functioning of the internal
The President
market.
J. VINCENT-ROSTOWSKI
( 1 ) OJ L 283, 31.10.2003, p. 51.

---