Proposal for a COUNCIL IMPLEMENTING DECISION authorising Sweden to apply a reduced rate of taxation on electricity directly provided to vessels at berth in a port in accordance with Article 19 of Directive 2003/96/EC
Date: 2014-07-30
Institutions: European Commission
Subjects: Sweden, derogation from EU law, electricity supply, environmental impact, harbour installation, tax relief, vessel













EUR-Lex - 52014PC0497 - EN











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52014PC0497

Proposal for a COUNCIL IMPLEMENTING DECISION authorising Sweden to apply a reduced rate of taxation on electricity directly provided to vessels at berth in a port in accordance with Article 19 of Directive 2003/96/EC /* COM/2014/0497 final - 2014/0230 (NLE) */









EXPLANATORY MEMORANDUM
1.           CONTEXT OF THE PROPOSAL
Taxation of energy products and electricity
in the Union is governed by Council Directive 2003/96/EC (hereafter referred to
as the ‘Energy Taxation Directive’ or the ‘Directive’).
Pursuant to Article 19(1) of the Directive,
in addition to the provisions foreseen in particular in its Articles 5, 15 and
17, the Council, acting unanimously on a proposal from the Commission, may
authorise any Member State to introduce further exemptions or reductions in the
level of taxation for specific policy considerations.
The objective of this proposal is to allow Sweden to apply a reduced rate of taxation on electricity directly provided to vessels at
berth in a port (hereafter referred to as ‘shore-side electricity’). This
exemption is meant to give an economic incentive to the use of shore-side
electricity in order to reduce air pollution in port cities.
The aim of the measure to be applied by Sweden is to reduce the environmental impact of maritime transport.
The request and its general context
On 20 June 2011 the Council adopted Council
Implementing Decision 2011/384/EU authorising Sweden to apply a reduced rate of
electricity tax to electricity directly provided to vessesl at berth in a port
(‘sohre-side electricity’) in accordance with Article 19 of Directive
2003/96/EC ([1]).
This Decision expires on 25 June 2014.
By letter dated 13 December 2013, the
Swedish authorities requested a new authorisation decisioin which will allow Sweden to continue to apply the tax reduction. With the requested measure Sweden wants to
give an incentive for the use of shore-side electricity which is considered a
less polluting alternative to the generation of electricity on board vessels
lying at berth in a port.
The intention of the Swedish authorities is
to continue to apply a reduced rate of SEK 50 (EUR 5.79) ([2]) per MWh of electricity
tax to shore-side electricity. This tax rate is above the minimum rate of
taxation for electricity as laid down in Directive 2003/96/EC. It is also above
the national rate of taxation on electricity for business use which is SEK 5
(EUR 0.59) per MWh. However Sweden does not consider that the use of shore-side
electricity constitutes business use. Thus without the authorisation the
applicable national rates to shore-side electricity would be SEK 293
(EUR 33.94) per MWh or SEK 185 (EUR 21.43) per MWh in Northern Sweden.
On the other hand, Article 14(1)(c) of the
Energy Taxation Directive obliges Member States to exempt energy products used
as fuel by ships for navigation within EU waters. This exemption covers also the
energy products used to produce electricity on board ships at berth in ports.
Member States may also exempt energy products used by ships for navigation on
inland waterways according to Article 15(1)(f) thereof which also covers the
production of electricity on board. Thus in most cases the system of taxation
based on the Energy Taxation Directive does not affect the costs for producing
electricity on board a ship at berth in a port even though such production
could have negative health and environmental effects by deteriorating air
quality and increasing noise levels in ports.
Sweden will apply the
reduced rate of electricity taxation to all supplies of shore-side electricity
of at least 380 V to vessels used for commercial shipping of at least 400
gross tonnage. The limit is considered appropriate by the Swedish authorities so
as to ensure that the absolute majority of vessels used in international
traffic and larger vessels used in national traffic will be covered by the
proposed reduction. These are the vessels considered to be responsible for the
largest part of emissions caused by the running of auxiliary motors on board
while berthed in ports.
The Swedish authorities acknowledge that
the measure constitutes state aid and that it favours owners of ships used for
commercial shipping. They also claim that it is neutral with respect to
competition between ship owners or operators since it is available to all ships
(except ships for private use) at berth in Swedish ports independently of their
flag. As regards the effect on trade between Member States, Sweden assumes that the effect will be negligible as the choice of ports depends on the cargo's
destination rather than on the reduced costs of berthing caused by the tax
reduction for shore-side electricity.
Sweden requested
the authorisation to be granted for a period of six years, which is the maximum
period indicated in Article 19(2) of the Directive.
Sweden considers
that this measure is in line with Commission recommendation 2006/339/EC on the
promotion of shore-side electricity for use by ships at berth in Community
ports ([3])
and with the Commission Communication Strategic goals and recommendations for
the EU's maritime transport policy until 2018 ([4]). In this regard, it is
noted that from June 2011 on, Member States have an unconditional obligation to
meet air quality standards for relevant pollutants like particulate matter ([5]). This obligation
requires them to find solutions to problems such as ship emissions at berth in
ports where this is relevant and it is conceivable that in ports with these
problems the use of shore-side electricity will be encouraged as one element of
the overall air quality strategy.
With the tax reduction Sweden wants to continue to provide an incentive for vessel operators to use shore-side
electricity in order to reduce airborne emissions and noise from vessels at
berth as well as CO2 emissions. The application of a reduced tax
rate would strengthen the competitiveness of shore-side electricity relative to
the burning of bunker fuels on board, which is fully tax exempt. The Swedish
authorities informed the Commission that since the measure has been in
application additional shore-side electricity facilities have been built and
the number of Swedish ports who have such facilities has increased from five to
eight (Stockholm, Gothenburg, Piteå, Helsingborg, Luleå, Karlskrona, Trelleborg
and Ystad) and that at present plans for the construction of additional
facilities in the port of Stockholm are in place. The Swedish authorities
informed the Commission that vessels used by the forestry sector are the most
intensive users of shore-side electricity facilities. Ports serving this
industry have the highest share of use of shore-side electricity. The
facilities are normally used in cases where vessels are berthed for longer
periods. The share of vessels using shore-side electricity facilities differs
between ports (from 33 to almost 100 %) depending on the port and the type
of vessels using it. According to the information provided by Sweden the use of shore-side electricity has led to emission reductions of sulphur dioxide,
nitric oxides, particulate matter and carbon oxides. However the Swedish
authorities do not have precise estimates of the emission reductions which can
be attributed to the application of the measure.
Existing provisions in the area of the
proposal
Council Directive 2003/96/EC of 27 October
2003 restructuring the Community framework for the taxation of energy products
and electricity, in particular Articles 14(1)(c) and 15(1)(f).
Assessment of the measure under
Article 19 of Directive 2003/96/EC
Specific policy considerations
Article 19(1), first subparagraph, of the
Directive reads as follows: 
‘In addition to the provisions set out in
the previous Articles, in particular in Articles 5, 15 and 17, the Council,
acting unanimously on a proposal from the Commission, may authorise any Member
State to introduce further exemptions or reductions for specific policy considerations.’
By means of the tax reduction in question
the Swedish authorities pursue the objective to promote an environmentally less
harmful way for ships to satisfy their electricity needs while lying at berth
in ports and thereby to improve local air quality. As Sweden has pointed out,
the Commission has in fact already recommended the use of shore-side
electricity as an alternative to the generation of electricity on board the
vessels at berth and thereby recognised its environmental advantages ([6]). Without the measure
electricity supplied to vessels at berth would be taxed at SEK 293
(EUR 33.94) per MWh or SEK 185 (EUR 21.43) per MWh in Northern Sweden. The requested exemption would thus lead to an additional incentive for the
use of this technology equal to SEK 243 or EUR 28.15 per MWh (SEK 135
or EUR 15.64 per MWh in Northern Sweden) and therefore contribute to the
stated policy objective. 
The Commission also notes that since the
measure has been in application Sweden has further developed its on-shore
infrastructure. The tax reduction seems to have been an effective incentive for
a more widespread use of shore-side electricity. The Swedish authorities
informed the Commission that they had requested or obliged some of the ports to
introduce shore-side electricity facilities. However Sweden did not report on the
introduction of any legal obligations or financial incentives for the use of
the facilities. There is interest in the development of the infrastructure
expressed in particular by the forestry sector as part of its efforts to
achieve more environmentally friendly transport. At the current state of
development of shore-side electricity in Sweden the Commission considers that
the application of a significantly reduced tax rate remains an adequate instrument
to stimulate port authorities and ship owners alike to further invest in the
technology also taking into consideration the lack of other specific national
measures incentivising the use of shore-side electricity.
As regards the nature of the policy objective
pursued the Commission would point out that the promotion of shore-side
electricity is in fact a common policy objective that should be pursued by the Union as a whole. This is stated clearly in the Commission Communication on an integrated
maritime policy ([7])
and the accompanying Commission staff working document ([8]). The Commission
suggested shore-side electricity provided to ships while at berth in ports to
be exempted from energy taxation in its proposal for revision of the Energy
Taxation Directive ([9]).
However at present the Commission proposal
is not yet adopted by the Council. In the meantime economic operators in Sweden and the Swedish authorities should be provided with legal certainty as regards the
tax measures applied for the purpose of promoting the use of shore-side
electricity. Currently the only possibility to introduce a favourable tax
treatment to shore-side electricity is provided by Article 19. However its
purpose is to react to specific circumstances in individual Member States that
are not reflected in the Directive itself. A derogation on the basis of Article
19 which pursues the policy objective of promoting shore-side electricity can
therefore only be granted as a transitional measure before this objective has
been addressed by the Council in the context of a revision of Directive
2003/96/EC.
Consistency with the other policies
and objectives of the Union
The requested measure concerns mainly the
EU's environmental policy. To the extent that it will help to reduce the
burning of bunker fuels on board the vessels in ports the measure will in fact
contribute to the objective of improving local air quality. The measure is also
likely to lead to a reduction of CO2 emissions to the extent that
the electricity mix from the onshore grid is less carbon intensive than the
electricity produced on board by burning bunker fuels, due to higher system
efficiency and the difference in input fuels used. In this context it can be
noted that the average electricity mix in the relevant market area is
considerably less carbon-intensive than the EU average. Although the carbon
intensity of additional electricity supplied is usually higher than the one of
the average electricity mix and highly dependent on the time of day when the
additional demand occurs, CO2 reductions resulting from the measure should
remain relatively significant ([10]).

The measure is in line with the Commission
proposal for a directive on the deployment of alternative fuels infrastructure
which addresses the issue of installing shore-side electricity supply
facilities in ports where this is cost-effective and has environmental
benefits ([11]).
It has to be recalled at this point that
one important reason for the unfavourable competitive position of shore-side
electricity lies in the fact that the alternative, i.e. electricity produced on
board the vessels while in maritime ports, currently enjoys a full net tax
exemption: not only is the bunker fuel burnt for generating the electricity
exempt from taxation, which corresponds to the normal position under Article
14(1)(a) of Directive 2003/96/EC, but also the electricity produced on board
the vessels is itself exempt (cf. Article 14(1)(c) of Directive 2003/96/EC).
Although the latter exemption could as such be considered difficult to reconcile
with the environmental objectives of the Union, it mirrors considerations of
practicability. In fact, taxation of the electricity produced on board would
require a declaration by the ship owner - often established in a third country
- or operator of the amount of electricity consumed. The declaration would
furthermore have to determine the share of the electricity consumed in the
territorial waters of the Member State where the tax is due. It would create a
huge administrative burden for ship-owners to have to make such declarations
for every Member States whose territorial waters are concerned. Under these
circumstances it can be justified not to penalize the less-polluting
alternative of shore-side electricity by allowing Sweden to apply a reduced rate
of taxation.
As regards electricity consumed by vessels
at berth in ports along inland waterways, and contrary to the situation
obtaining in maritime ports, exemption of the electricity produced on board is
merely optional for Member States (Article 15(1)(f)). Therefore, no legal
obstacle would prevent Member States from treating equally shore-side
electricity and on-board generation in ports along inland waterways. However,
the option offered by Article 15(1)(f) of the Directive not to tax electricity
generated on board is again to be explained by considerations of practicability
on the part of the legislator and at the same time closely linked to the
optional tax advantages for the purposes of navigation on inland waterways. The
majority of Member States, among which Sweden, have decided not to tax fuels
used for these purposes. They also consider it impractical to tax the input
fuel instead of taxing the electricity (cf. Article 21(5), third subparagraph,
of Directive 2003/96/EC) because this would suppose, at the very least, a
separate treatment of the fuel used for the generation of electricity. In fact,
in deciding whether to extend the tax exemption applicable to maritime shipping
to fuels used for navigation on inland waterways, Member States will take into
consideration a number of aspects, including wider objectives of national
transport policy such as environmental considerations, which may lead them not
to tax fuels used for these purposes. 
It is therefore considered justified, at
the present stage, to extend the possibility to apply a reduced level of
taxation to shore-side electricity to ports in inland waterways.
Internal market and fair competition
The Commission has not received any
complaints regarding the practical application of the tax measure authorised by
Council Implementing Decision 2011/384/EU. From the point of view of the
internal market and fair competition the measure only reduces the existing tax distortion
between two competing sources of electricity for boats at berth, i.e. on board
generation and shore-side electricity, caused by the tax exemption for bunker
fuels.
As regards competition between vessel
operators the Swedish authorities have not provided information on considerable
increases of the number of vessels equipped for the use of shore-side
electricity. It should be noted that according to their calculations the cost
of using shore-side electricity remains relatively high compared to on-board
generation with the use of tax exempted bunker fuels. In particular the costs
for ship owners include grid charges and investment costs for on-board equipment.
Although precise cost projections depend crucially on the development of the
oil price and are therefore very difficult, the latest available assessments indicate
that overall even a full tax exemption would in most cases not reduce
operational costs of shore-side electricity below the costs of on-board
generation ([12])
and would therefore not, in any event, represent a significant competitive
benefit on vessel operators using shore-side electricity as opposed to those
using on-board generation. In the present case, a significant distortion of the
above mentioned kind has not taken place with the application of Council
Implementing Decision 2011/384/EU and it is unlikely to emerge since Sweden intends to continue to respect the minimum level of taxation prescribed by the
Energy Taxation Directive. Furthermore, Sweden intends to keep the limit for the
tax advantage to vessels with a gross tonnage of at least 400 as well as to
supplies of shore-side electricity of at least 380 volts in order to target the
measure to those vessels with significant on-board generation while limiting
the overall number of beneficiaries. As explained by the Swedish authorities,
both threshold values have been set at a relatively low level in response to
concerns by national associations that otherwise national vessels might be
disadvantaged as against non-Swedish ones. Conversely, it can reasonably be
assumed that vessels that might be excluded from the tax benefit through the
threshold values will rather be national than from other EU countries and that
the threshold values will therefore in any case not lead to a more advantageous
tax treatment of national economic actors over their competitors from other EU
Member States.
Concerning competition between ports, the
Swedish authorities reported that they have not observed considerable changes
in the ship owners' choice of ports which can be linked to the availability of
shore-side electricity facilities. They consider as negligible any potential
impact on trade between Member States which could result if vessels alter their
routes because of the possibility to consume shore-side electricity at a
reduced tax rate. In a situation where, as stated above, the use of shore-side
electricity is, at least in the short term, unlikely to become more economically
feasible than on-board generation in spite of the tax reduction, this tax
reduction for shore-side electricity is also unlikely to significantly distort
competition between ports by inducing vessels to change their itinerary
according to the availability of this option.
The timeframe for which it is proposed to
authorize the application of a reduced tax rate reflects to a large extent the timeframe
in the Commission proposal of eight years for the tax exemption for shore-side
electricity.
Period of application of the measure
and development of the EU framework on Energy Taxation
In principle, the period of application of
the derogation should be long enough in order not to discourage port operators
from making the necessary investments. In this particular case the period of
application of the measure would have been prolonged and the scale of the tax
reduction increased by the Commission proposal for revision of the Energy
Taxation Directive which envisages an obligatory exemption for shore-side
electricity for a period of eight years after its entry into effect. Still the
derogation should not undermine future developments of the existing legal
framework and should take into account the possible adoption by the Council of
a legal act based on the Commission proposal for amendment of the Energy
Taxation Directive. Under these circumstances, it appears appropriate to grant
the authorisation requested for the maximum period of six years allowed by the
Directive, subject however to the entry into application of general provisions
in the matter, at a point in time earlier than the expiry thus foreseen. This
period of time will provide legal certainty to ship and port operators which
have to plan their investments in shore-side electricity facilities or on-board
equipment. It will also allow the Swedish authorities to collect data in order
to fully assess the effect of the measure.
State aid rules
On the basis of the relevant exchange rate
of 1 October 2013 as published in the Official Journal of the European Union ([13]), the reduced tax rate
of SEK 50 per MWh envisaged by the Swedish authorities is above the EU minimum level of taxation
pursuant to Article 10 of Directive 2003/96/EC. The
measure thus fulfils one of the conditions laid down in Article 44 of
Commission Regulation 651/2014/EU ([14]),
which stipulates the conditions under which such a measure is exempted from the
State aid notification requirements. However it cannot be established at this
stage whether all the conditions set in Article 44 are fulfilled and the
proposal for a Council Implementing Decision does not prevent the Commission
from requiring from Sweden to comply with State aid rules.
2.           RESULTS OF CONSULTATIONS
WITH THE INTERESTED PARTIES AND IMPACT ASSESSMENTS
Consultation of interested parties
This proposal is based on a request made by
 Sweden and concerns only this Member State.
Collection and use of expertise
There was no need for external expertise.
Impact assessment
This proposal concerns an authorisation for
an individual Member State upon its own request.
3.           LEGAL ELEMENTS OF THE
PROPOSAL
The proposal aims at authorising Sweden to derogate from the general provisions of Council Directive 2003/96/EC and to apply
a reduced rate of SEK 50 (EUR 5.79) per MWh electricity tax to
electricity directly provided to vessels at berth in a port.
Legal basis
Article 19 of Council Directive 2003/96/EC.
Subsidiarity principle
The field of indirect taxation covered by
Article 113 TFEU is not in itself within the exclusive competence of the
European Union within the meaning of Article 3 TFEU.
However, the exercise by Member States of
their competences in this field is strictly circumscribed and limited by
existing EU law. Pursuant to Article 19 of Directive 2003/96/EC, only the
Council is empowered to authorise a Member State to introduce further
exemptions or reductions within the meaning of that provision. Member States
cannot substitute themselves for the Council. 
The proposal therefore respects the
principle of subsidiarity.
Proportionality principle
The proposal respects the principle of
proportionality. The tax reduction does not exceed what is necessary to attain
the objective in question (cf. the considerations on the Internal market and
fair competition aspects, above).
Choice of instruments
Instrument(s) proposed: Council
Implementing Decision.
Article 19 of Directive 2003/96 makes
provision for this type of measure only.
4.           BUDGETARY IMPLICATION
The measure does not impose any financial
or administrative burden on the Union. The proposal therefore has no impact on
the budget of the Union.
2014/0230 (NLE)
Proposal for a
COUNCIL IMPLEMENTING DECISION
authorising Sweden to apply a reduced rate
of taxation on electricity directly provided to vessels at berth in a port  in
accordance with Article 19 of Directive 2003/96/EC
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the
Functioning of the European Union, 
Having regard to Council Directive 2003/96/EC
of 27 October 2003 restructuring the Community framework for the taxation of
energy products and electricity ([15]),
and in particular Article 19 thereof,
Having regard to the proposal from the
European Commission,
Whereas:
(1)       By Council Implementing Decision
2011/384/EU ([16])
Sweden was authorised to apply a reduced rate of taxation to electricity
directly provided to vessels at berth in a port (‘shore-side electricity’) in
accordance with Article 19 of Directive 2003/96/EC until 25 June 2014.
(2)       By letter of 13 December
2013, Sweden sought the authorisation to continue to apply a reduced rate of
electricity tax to shore-side electricity pursuant to Article 19 of Directive
2003/96/EC.
(3)       With the tax reduction it
intends to apply, Sweden aims at continuing the promotion of a more widespread
use of shore-side electricity as an environmentally less harmful way for ships
to satisfy their electricity needs while lying at berth in ports as compared to
the burning of bunker fuels on board the vessels.
(4)       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 port cities. Under the specific conditions of
the electricity 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 bunker fuels on board is furthermore expected to reduce CO2
emissions. The measure is therefore expected to contribute to the
environmental, health and climate policy objectives of the Union.
(5)       Allowing Sweden to apply a reduced rate of electricity taxation to shore-side electricity does not go beyond
what is necessary to increase the use of shore-side electricity, since on-board
generation will remain the 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 competition during its lifetime and will thus not negatively
affect the proper functioning of the internal market.
(6)       It follows from Article
19(2) of Directive 2003/96/EC that each authorisation granted under that
provision must be strictly limited in time. Given the need for a period long
enough to allow for the proper evaluation of the measure, 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 six years,
subject however to the entry into application of general provisions in the
matter, at a point in time earlier than the expiry thus foreseen.
(7)       In order to provide legal
certainty to port and ship operators and to avoid a potential increase in the
administrative burden for the distributors and redistributors of electricity
which could result from changes to the rate of excise duty levied on shore-side
electricity, it should be ensured that Sweden can apply the existing specific tax
reduction to which this Decision relates without interruption. The
authorisation requested should therefore be granted with effect from 26 June
2014, following seamlessly on from the prior arrangements under Council Implementing
Decision 2011/384/EU.
(8)       This decision is without
prejudice to the application of the Union rules regarding State aid,
HAS ADOPTED THIS DECISION: 
Article 1
Sweden is hereby
authorised to apply a reduced rate of electricity taxation to electricity
directly supplied to vessels berthed in ports, other than private pleasure
craft, provided that the minimum levels of taxation pursuant to Article 10 of
Directive 2003/96/EC are respected.
Article 2
This Decision shall take effect on the day of its notification.
It shall apply from 26 June 2014.
It shall expire on 25 June 2020.
However, should the Council, acting on the
basis of Article 113 TFEU, provide for 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.
Done at Brussels,
                                                                       For
the Council
                                                                       The
President
([1])            OJ
L 170, 30.6.2011, pp. 36–37.
([2])            All
calculations are based on the exchange rate on 1 October 2013, i.e.
SEK 8.6329 for EUR 1.
Cf. OJ C 286 of 2.10.2013.
([3])            Commission
Recommendation 2006/339/EC of 8 May 2006 on the promotion of shore-side
electricity for use by ships at berth in Community ports (OJ L 125, 12.5.2006).
([4])            Communication
from the Commission to the European Parliament, the Council, the European
Economic and Social Committee and the Committee of the Regions – Strategic
goals and recommendations for the EU's maritime transport policy until 2018,
COM(2009) 8 final of 21 January 2009.
([5])            Cf.
Directive 2008/50/EC of the European Parliament and of the Council of 21 May
2008 on ambient air quality and cleaner air for Europe (OJ L 152 of 11.6.2008).
([6])            Cf. note 3 above.
([7])            COM(2007)
575 final of 10 October 2007.
([8])            SEC(2007)
1283 final of 10 October 2007.
([9])            COM(2011)
169 final of 13 April 2011.
([10])           The
combined share of renewables and nuclear in Sweden's electricity mix was at 95.4 %
in 2012, and for the NordPool electricity mix it was at 90 % cf. ‘http://www.nordpoolspot.com/Global/Download%20Center/TSO/Nordic-production-split_2004-2012.pdf’.
However, both nuclear and hydropower, which accounts for most of the renewables
generation in Sweden and in the NordPool in general, are mainly used as base
load whereas peak load is more carbon intensive on average.
([11])           COM(2013)
18 final of 24 January 2013.
([12])           Cf.
European Commission Directorate General Environment, Service Contract Ship
Emissions: Assignment, Abatement and Market-based Instruments, Task 2a –
Shore-Side Electricity, August 2005,
http://ec.europa.eu/environment/air/pdf/task2_shoreside.pdf. The cost analysis
is carried out for the three ports of Gothenburg (Sweden), Juneau and Long
Beach (USA).
([13])           Cf. note 2 above.
([14])           Commission
Regulation 651/2014/EU
declaring certain categories of aid compatible with the internal market in
application of Articles 107 and 108 of the Treaty (OJ L 187, 26.6.2014, p. 1–78.).
([15])            OJ
L 283, 31.10.2003, p. 51.
([16])            Council
Implementing Decision 2011/384/EU of 20 June 2011authorising 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 (OJ L 176, 30.6.2011, p. 36).