{
  "url": "https://openlegislation.uk/eu-decision-2018-1491/article-1",
  "json_url": "https://openlegislation.uk/eu-decision-2018-1491/article-1.json",
  "legislation": "eudn/2018/1491",
  "legislation_title": "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 with Article 19 of Directive 2003/96/EC",
  "legislation_url": "https://openlegislation.uk/eu-decision-2018-1491",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "Spain is authorised to apply a reduced rate of excise duty to electricity directly supplied to vessels berthed in ports, other than private pleasure craft, provided that the minimum levels of taxation referred to in Article 10 of Directive 2003/96/EC are respected.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2018/1491/article/1",
    "retrieved_at": "2026-11-01T15:12:59.579359+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}