# 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, Article 2

Extent: E+W+S+N.I.

This Decision shall take effect from 1 January 2019. It shall expire six years thereafter.
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 expire on the day on which those general rules become applicable.

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Source: https://www.legislation.gov.uk/eudn/2018/1491/article/2 (the official version)
Page: https://openlegislation.uk/eu-decision-2018-1491/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.