Recital 15

Regulation (EU) 2023/2631 of the European Parliament and of the Council of 22 November 2023 on European Green Bonds and optional disclosures for bonds marketed as environmentally sustainable and for sustainability-linked bonds (Text with EEA relevance) · European Union

(15) Union and third-country sovereigns are frequent issuers of bonds marketed as environmentally sustainable and should therefore also be allowed to issue European Green Bonds. Union and third-country sovereigns should be allowed to issue European Green Bonds to finance public assets or expenditure that meet or are expected to meet the taxonomy requirements within a reasonably short period from the issuance of the bond concerned, such as assets or expenditure relating to tax relief, subsidies, intermediate consumption, current transfers within a general government and current international cooperation.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-03 · Text as adopted (Official Journal); later amendments are not incorporated in this text.