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DIRECTIVE 2003/87/EC OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC (Text with EEA relevance) ANNEX I CATEGORIES OF ACTIVITIES REFERRED TO IN ARTICLES 2(1), 3, 4, 14(1), 28 AND 30 ANNEX II GREENHOUSE GASES REFERRED TO IN ARTICLES 3 AND 30 ANNEX III CRITERIA FOR NATIONAL ALLOCATION PLANS REFERRED TO IN ARTICLES 9, 22 AND 30 ANNEX IV PRINCIPLES FOR MONITORING AND REPORTING REFERRED TO IN ARTICLE 14(1) ANNEX V CRITERIA FOR VERIFICATION REFERRED TO IN ARTICLE 15 · European Union

1. If the average emissions reported under Chapter IVa for the years 2024 to 2026 are more than 2 % higher compared to the value of the 2025 quantity defined in accordance with Article 30c(1), and if those differences are not due to the difference of less than 5 % between the emissions reported under Chapter IVa and the inventory data of 2025 Union greenhouse gas emissions from UNFCCC source categories for the sectors covered under Chapter IVa, the linear reduction factor shall be calculated by adjusting the linear reduction factor referred to in Article 30c(1).

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Source: EUR-Lex CELLAR · retrieved 2026-08-09 · Text as consolidated on 2024-03-01; changes after this date are not shown.