Proposal for a COUNCIL IMPLEMENTING DECISION authorising Spain to apply a reduced rate of taxation to electricity directly supplied to vessels berthed in ports in accordance with Directive 2003/96/EC
Date: 2024-12-19
Institutions: Directorate-General for Taxation and Customs Union, European Commission
Subjects: Spain, derogation from EU law, electrical energy, electricity supply, excise duty, harbour installation, tax relief, vessel

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   EUROPEAN COMMISSION  Brussels, 19.12.2024  COM(2024) 583 final 2024/0323 (NLE)  Proposal for a COUNCIL IMPLEMENTING DECISION authorising Spain to apply a reduced rate of taxation to electricity directly supplied to vessels berthed in ports in accordance with Directive 2003/96/EC  
 
EXPLANATORY MEMORANDUM 

1. 

• 

CONTEXT OF THE PROPOSAL 

Reasons for and objectives of the proposal 

Taxation  of  energy  products  and  electricity  in  the  Union  is  governed  by  Council  Directive 
2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of 
energy products and electricity1 (the ‘Energy Taxation Directive’ or the ‘Directive’). 

Pursuant to Article 19(1) of the Directive, in addition to the provisions laid down 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. 

By virtue of Council Implementing Decision (EU) 2018/1491 of 2 October 20182, Spain has 
already been authorised to apply a reduced rate of taxation to electricity directly  supplied to 
vessels, other than private pleasure craft3, berthed in ports (‘shore-side electricity’). 

The current derogation will expire on 31 December 2024. The objective of this proposal is to 
extend that authorisation as requested by Spain. 

By letter dated 27 February 2024, the Spanish authorities informed the Commission of their 
intention  to  prolong  the  current  measure  until  31  December  2030.  The  Spanish  authorities 
provided additional information by letters dated 11, 14 and 15 October 2024. 

The intention of the Spanish authorities is to continue applying the reduced rate of EUR 0.5 
per  MWh  of  electricity  tax  to  shore-side  electricity.  That  tax  rate  is  in  accordance  with  the 
minimum  rate  of  taxation  for  electricity  for  business  use  as  laid  down  in  Directive 
2003/96/EC (i.e. EUR 0.5 per MWh). 

The period of validity initially requested was from 1 January 2025 until 31 December 2030, 
which  is  within  the  maximum  period  allowed  by  Article  19  of  the  Energy  Taxation 
Directive. Following  discussions  between  the  Spanish  authorities  and  the  Commission,  in 
particular in view  of  the proposed revision  of Directive 2003/96/EC4, an  earlier termination 
date of 31 December 2028 was agreed. 

The aim of the tax measure is to reduce the impact of maritime transport on the environment. 
The use of shore-side electricity is considered to be an environmentally less harmful way of 
satisfying  the  electricity  needs  of  vessels  lying  at  berth  in  ports  when  compared  with  the 
burning of bunker fuels by those vessels. 

Insofar as the use of shore-side electricity avoids emissions of air pollutants originating from 
the burning of bunker fuels by vessels at berth, it contributes to an improvement in local air 
quality  in  port  cities.  Under  the  specific  conditions  of  the  electricity  generation  structure  in 

1 
2 
3 

4 

OJ L 283, 31.10.2003, p. 51-70. 
OJ L 252, 8.10.2018, p. 40-41. 
The  term  ‘private  pleasure  craft’  is  defined  in  Article  14(1)(c),  second  subparagraph  of  Directive 
2003/96/EC. 
COM/2021/563 final: Proposal for a COUNCIL DIRECTIVE restructuring the Union framework for  
the taxation of energy products and electricity (recast). 

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Spain, 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 and noise levels. The 
measure  is  therefore  expected  to  contribute  to  the  environmental,  health  and  climate  policy 
objectives of the Union. 

The Spanish authorities acknowledge that the measure constitutes state aid and consider that it 
meets the material conditions in Commission Regulation (EU) No 651/2014 of 17 June 2014 
declaring  certain  categories  of  aid  compatible  with  the  internal  market  in  application  of 
Articles 107 and 108 of the Treaty. 

• 

Consistency with existing policy provisions in the policy area 

Taxation of electricity is governed by Directive 2003/96/EC, in particular Article 10. Article 
14(1)(c) provides a mandatory tax exemption for energy products for navigation as well as for 
electricity  produced  on  board  a  craft.  Articles  5,  15  and  17  provide  for  the  possibility  for 
Member States to apply tax differentiations, including exemptions and reductions, to certain 
uses of electricity. However, as such, these provisions do not provide for reduced taxation of 
shore-side electricity. 

Provisions under the Energy Taxation Directive 

Assessment of the measure under Article 19 of Directive 2003/96/EC 

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 
for  specific  policy 
considerations. 

further  exemptions  or  reductions 

introduce 

to 

The Commission has 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 advantages5.  

The  possibility  to  introduce  a  favourable  tax  treatment  to  shore-side  electricity  can  be 
envisaged  under  Article  19  of  the  Directive  since  its  purpose  is  to  allow  Member  States  to 
introduce further exemption or reductions for specific policy considerations.  

Spain  has  requested  that  the  measure  should  apply  for  the  maximum  period  allowed  by 
Article  19(2)  of  the  Directive,  i.e.  6  years  (from  1  January  2025  to  31  December  2030).  In 
principle,  the  period  of  application  of  the  derogation  should  be  long  enough  in  order  not  to 
discourage  port  operators  and  electricity  suppliers  from  continuing  or  starting  to  make  the 
necessary  investments  in  shore-side  electricity  facilities.  This  period  will  provide  the  legal 
certainty  also  to  ship  operators,  that  have  to  plan  their  investments  in  on-board  equipment. 
Following discussions between  the Spanish authorities and the Commission,  in  particular  in 
view  of  the  proposed  revision  of  Directive  2003/96/EC,  an  earlier  termination  date  of 
31 December 2028 was agreed. 

5 

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). 

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Indeed,  the  derogation  should  not  undermine  future  developments  of  the  existing  legal 
framework  and  should  take  into  account  the  ongoing  revision  of  the  Energy  Taxation 
Directive  and  a  possible  adoption  by  the  Council  of  a  legal  act  based  on  the  Commission 
proposal to recast the Energy Taxation Directive6.  

In particular, as part of the proposed recast of the Directive on the taxation of energy products 
and electricity, the Commission has, among others, made provision for all Member States to 
apply  exemptions,  partial  exemptions  or  reductions  in  the  level  of  taxation  to  electricity 
directly supplied to vessels berthed in ports, in order to set an incentive for its development 
and use. 

Under these circumstances, it appears appropriate to grant the authorisation for the period in 
question. 

State aid rules 

The  reduced  tax  rate  of  EUR 0.5  per  MWh  envisaged  by  the  Spanish  authorities  is  in 
accordance with the minimum rate of taxation for electricity for business use as laid down in 
Directive 2003/96/EC. 

The measure thus seems to fall under Article 44 of Commission Regulation (EU) 651/2014, 
which  stipulates  the  conditions  under  which  aid  in  the  form  of  reductions  in  taxes  under 
Directive  2003/96/EC  can  be  exempted  from  the  State  aid  notification  requirements. 
However,  it  cannot  be  established  at  this  stage  whether  all  the  conditions  set  in  this 
Regulation are fulfilled. The proposal for a Council implementing decision does not prejudge 
the Member State’s obligation to ensure compliance with State aid rules, in particular, in case 
of  exempted  aid,  with  Commission  Regulation  (EU)  651/2014.  The  proposal  for  a  Council 
implementing decision is also without prejudice to the Member State’s obligation to notify the 
aid  to  the  Commission  before  putting  it  into  effect,  pursuant  to  Article  108(3)  of  TFEU, 
should the new aid not be covered by a block exemption. 

• 

Consistency with other Union policies 

Environment and climate change policy 

The requested measure concerns mainly the EU’s environment and climate change 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,  reducing 
noise  and  fighting  climate  change.  Directive  2008/50/EC  on  Ambient  Air  Quality7  requires 
Member  States  to  ensure  that  the  levels  of  several  air  pollutants  are  kept  below  the  limit 
values,  target  values  and  other  air  quality  standards,  established  in  the  Directive.  This 
obligation  requires  Member  States  to  find  solutions  to  problems  such  as  ship  emissions  at 
berth in ports where this is relevant and it is conceivable that in ports where these problems 
exist  the  use  of  shore-side  electricity  will  be  encouraged  as  one  element  of  the  overall  air 

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COM/2021/563  final:  Proposal  for  a  COUNCIL  DIRECTIVE  restructuring  the  Union  framework  for 
the taxation of energy products and electricity (recast). 
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, 11.6.2008, p 1). 

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quality  strategy.  The  use  of  shore-side  electricity  is  also  encouraged  under  Directive  (EU) 
2016/8028 regulating the sulphur content in marine fuels. 

According to the Spanish authorities, the use of shore-side electricity has not led to emission 
reductions of sulphur dioxide, nitric oxides, particulate matters and carbon oxides, because of 
very  limited  availability  of  facilities  for  the  supply  of  shore-side  electricity  in  Spain.  Such 
facilities have become operational in the port of Barcelona in 2024 only. Project installations 
have  already  been  prepared  for  the  ports  of  Valencia,  Bilbao  and  Algeciras.  Other  Spanish 
ports are also preparing preliminary projects for the deployment of facilities for the supply of 
shore-side  electricity.  The  full  potential  of  the  measure  has  not  been  reached  since  costly 
equipment is still needed both on quays and on the ships. The use of shore-side electricity is 
of importance in  the Spanish  strive to  meet  the air quality  standards in  accordance with  the 
directive 2008/50/EC of 21 May 2008 on ambient air quality and cleaner air for Europe. 

Energy policy 

The  measure  is  in  line  with  Regulation  (EU)  2023/1804  of  13 September 20239 on  the 
deployment  of  alternative  fuels  infrastructure  and  repealing  Directive  2014/94/EU10,  which 
addresses the issue of installing shore-side electricity supply facilities in ports where there is 
demand  for  such  facilities  and  the  costs  are  not  disproportionate  to  the  benefits,  including 
environmental  benefits.  A  similar  measure  has  also  been  assessed  as  contributing  to  the 
achievement  of  the  objectives  of  Union  policies  and  legislation  aiming  to  reduce  the 
environmental  footprint  of  maritime  transport  and  to  the  development  of  certain  economic 
activities under Article 107(3)(c) of TFEU11. 

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 tax exemption: not only is 
the bunker fuel burnt for generating the electricity exempt from taxation, which corresponds 
to the normal situation 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 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. 

Transport policy 

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Directive (EU) 2016/802 of the European Parliament and of the Council of 11 May 2016 relating to a 
reduction in the sulphur content of certain liquid fuels (OJ L 132, 21.5.2016, p. 58–78). 
OJ L 234, 22.9.2023, p. 1. 
OJ L 307, 28.10.2014, p. 1. 
Commission decision C(2024) 3934 final of 17.06.2024 in State aid case SA.105117 (OJ C/2024/5376, 
03.09.2024) 

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The measure is in line with Commission recommendation 2006/339/EC on the promotion of 
shore-side  electricity  for  use  by  ships  at  berth  in  Union  ports12  and  with  the  Commission 
Communication  Strategic  goals  and  recommendations  for  the  EU’s  maritime  transport 
policy13. 

Moreover, in accordance with Regulation (EU) 2023/1805 of the European Parliament and of 
the Council of 13 September 2023 on the use of renewable and low-carbon fuels in maritime 
transport,  and  amending  Directive 2009/16/EC14,  from  2030  onwards  vessels  classified  as 
cruise  ships,  ferries  and  container  ships  above  5,000  gross  tonnage  are  required  to  use 
Onshore Power Supply systems, except in cases where zero-emission technology is available 
to them. 

Internal market and fair competition 

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. 

The Spanish authorities have not observed changes in the ship owners’ choice of ports linked 
to  the  availability  of  shore-side  electricity  facilities.  The  ship  owners’  choice  of  port  is  not 
based on whether shore side electricity is supplied or not. 

Concerning competition between ports, it can be expected that 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,  will  be  negligible.  In  a 
situation where, as stated above, the use of shore-side electricity is, at least in the short term, 
unlikely to become more economic 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  prolong  the  authorization  to  apply  a  reduced  tax 
rate, unless there will be significant changes in the current framework and situation, makes it 
unlikely that the analysis conducted in the preceding paragraphs will change before the date 
of expiry of the measure. 

2. 

• 

LEGAL BASIS, SUBSIDIARITY AND PROPORTIONALITY 

Legal basis 

Article 19 of Council Directive 2003/96/EC. 

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13 

14 

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) 
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. 
OJ L 234, 22.09.2023, p. 48. 

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• 

Subsidiarity (for non-exclusive competence)  

The  field  of  indirect  taxation  covered  by  Article  113  of  TFEU  is  not  in  itself  within  the 
exclusive competence of the European Union within the meaning of Article 3 of TFEU. 

However,  pursuant  to  Article  19  of  Directive  2003/96/EC,  the  Council  has  been  granted  an 
exclusive competence, as a matter of secondary law, to authorise a Member State to introduce 
further exemptions or reductions within the meaning of that provision. Member States cannot 
therefore substitute themselves for the Council. As a result, the principle of subsidiarity is not 
applicable  to  the  present  implementing  decision.  In  any  event,  since  this  act  is  not  a  draft 
legislative act, it should not be transmitted to national Parliaments pursuant to Protocol No 2 
to the Treaties for review of compliance with the subsidiarity principle. 

• 

Proportionality 

The proposal respects the principle of proportionality. The tax reduction does not exceed what 
is necessary to attain the objective in question. 

• 

Choice of the instrument 

The  instrument  proposed  is  a  Council  implementing  decision.  Article  19  of  Directive 
2003/96/EC makes provision for this type of measure only. 

3. 

• 

RESULTS 
CONSULTATIONS AND IMPACT ASSESSMENTS 

EX-POST 

EVALUATIONS, 

OF 

STAKEHOLDER 

Ex-post evaluations/fitness checks of existing legislation 

The measure does not require the evaluation of existing legislation. 

• 

Stakeholder consultations 

This  proposal  is  based  on  a  request  made  by  Spain  and  concerns  only  this  Member  State. 
Therefore, no stakeholder consultation has been conducted. 

• 

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 
and does not require an impact assessment. 

The information provided by Spain suggests that the measure will have a limited impact on 
tax revenues.  

Spain expects the measure to have a positive impact on the achievement of its environmental 
goals  and  in  particular  the  improvement  of  air  quality  in  accordance  with  Directive 
2008/50/EC  on  ambient  air  quality  and  cleaner  air  for  Europe.  The  full  potential  of  the 
measure has not been reached since costly equipment is still needed both on quays and on the 
ships. 

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• 

Regulatory fitness and simplification 

The  measure  does  not  provide  for  a  simplification.  It  is  the  result  of  the  request  made  by 
Spain and concerns only this Member State. 

• 

Fundamental rights 

The measure has no bearing on fundamental rights. 

4. 

BUDGETARY IMPLICATIONS 

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. 

5. 

• 

OTHER ELEMENTS 

Implementation plans and monitoring, evaluation and reporting arrangements 

An  implementation  plan  is  not  necessary.  This  proposal  concerns  an  authorisation  for  a  tax 
reduction  for  an  individual  Member  State  upon  its  own  request.  It  is  provided  for  a  limited 
period until 31 December 2028. The tax rate that will apply will have to be in accordance with 
the  minimum  level  of  taxation  set  by  the  Energy  Taxation  Directive.  The  measure  can  be 
evaluated in case of a request for a renewal after the validity period has expired. 

• 

Explanatory documents (for directives) 

The proposal does not require explanatory documents on the transposition.  

• 

Detailed explanation of the specific provisions of the proposal 

Article 1 stipulates that Spain will be allowed to apply a reduced rate of electricity taxation to 
electricity  directly  supplied  to  vessels,  other  than  private  pleasure  craft,  berthed  in  Spanish 
ports (‘shore-side electricity’). The tax rate must be in line with the minimum level of taxation 
for electricity for business use set by the Directive. It will not be possible to supply electricity 
at a reduced rate to private pleasure craft as defined in Article 14(1)(c), second subparagraph 
of Directive 2003/96/EC. 

Article  2  stipulates  that  the  authorisation  requested  is  granted  with  effect  from  1  January 
2025,  in  continuity  with  the  current  Council  Implementing  Decision  2018/1491,  until  31 
December 2028, within the maximum period allowed by the Directive. 

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2024/0323 (NLE) 

Proposal for a 

COUNCIL IMPLEMENTING DECISION 

authorising Spain to apply a reduced rate of taxation to electricity directly supplied to 
vessels berthed in ports in accordance with 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 electricity15, and in particular 
Article 19(1), first subparagraph, thereof, 

Having regard to the proposal from the European Commission, 

Whereas: 

(1) 

(2) 

By Council Implementing Decision (EU) 2018/149116 Spain was authorised to apply a 
reduced rate of excise duty to electricity directly supplied to vessels berthed in ports 
other than private pleasure craft (‘shore-side electricity’) in accordance with Article 19 
of Directive 2003/96/EC until 31 December 2024. 

By  letter  of  27  February  2024,  Spain  sought  authorisation  to  continue  to  apply  a 
reduced  rate  of  electricity  tax  to  shore-side  electricity  pursuant  to  Article  19  of 
Directive 2003/96/EC. The Spanish authorities provided additional information related 
to the request by letters dated 11, 14 and 15 October 2024. 

(3)  With the reduced tax rate that it intends to apply, Spain aims to continue promoting the 
use  of  shore-side  electricity.  The  use  of  such  electricity  is  considered  to  be  an 
environmentally  less  harmful  way  to  satisfy  the  electricity  needs  of  vessels  lying  at 
berth in ports than the burning of bunker fuels by those vessels. 

(4) 

(5) 

15 
16 

Insofar  as  the  use  of  shore-side  electricity  avoids  emissions  of  air  pollutants 
originating from the burning of bunker fuels, it contributes to an improvement in the 
local air quality in port cities and to noise reduction. The measure is therefore expected 
to contribute to the environmental, health and climate policy objectives of the Union. 

Allowing Spain to apply a reduced rate of taxation to shore-side electricity does not go 
beyond  what  is  necessary  to  increase  the  use  of  such  electricity,  since  on-board 
generation  of  electricity  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 

OJ L 283, 31.10.2003, p. 51, ELI: http://data.europa.eu/eli/dir/2003/96/oj. 
Council  Implementing  Decision  (EU)  2018/1491  of  2  October  2018  authorising  Spain  to  apply  a 
reduced  rate  of  excise  duty  to  electricity  directly  supplied  to  vessels  at  berth  in  a  port,  in  accordance 
40, 
with  Article 
ELI: http://data.europa.eu/eli/dec_impl/2018/1491/oj). 

of  Directive 

2003/96/EC 

8.10.2018, 

252, 

(OJ 

19 

p. 

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(6) 

(7) 

in competition during its period of application and will thus not negatively affect the 
proper functioning of the internal market. 

In accordance with Article 19(2) of Directive 2003/96/EC, each authorisation granted 
under  that  provision  is  to  be  strictly  limited  in  time.  In  order  to  ensure  that  the 
authorisation  period  is  sufficiently  long  so  as  not  to  discourage  relevant  economic 
operators  from  making  the  necessary  investments,  it  is  appropriate  to  grant  the 
authorisation for a four-year period. However, the authorisation should cease to apply 
from the date of application of any general provisions on tax advantages for shore-side 
electricity adopted by the Council under Article 113 of the Treaty on the Functioning 
of  the  European  Union,  or  any  other  relevant  provision  of  the  Treaty,  should  such 
provisions become applicable during the period of the authorisation.  

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,  it  should  be  ensured  that  Spain  may  continue  to  apply  a  reduced  rate  of 
taxation  to  shore-side  electricity.  The  authorisation  requested  should  therefore  be 
granted  with  effect  from  1  January  2025,  in  order  to  follow  seamlessly  on  from  the 
prior arrangements under Implementing Decision (EU) 2018/1491. 

(8) 

This  Decision  is  without  prejudice  to  the  application  of  Union  rules  regarding  State 
aid, 

HAS ADOPTED THIS DECISION:  

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 1 

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. 

This Decision is addressed to the Kingdom of Spain. 

Done at Brussels, 

Article 3 

For the Council 
The President 

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