Opodatkowanie paliw i energii elektrycznej na statkach a kwestia ochrony środowiska
Taxation of fuels and electricity on ships versus environmental protection

Summary/Abstract: Emissions from ships lead to air pollution by harmful substances. To reduce the pollution, a number of actions is taken within the regulations of the transport law and the environmental law.However, in the tax law of the European Union, tax exemptions are usually provided for both marine fuels and electricity produced on board ships, which is not beneficial from the environmental point of view. Some Member States exceptionally, however, apply a reduced rate of the excise duty on electricity supplied directly to vessels at berth in ports (electricity taken from land). Lowering the tax rates creates an economic incentive to use shore-side electricity in order to reduce air pollution in port cities and improve the quality of local air for the health benefit of residents.

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