Recital 19

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

(19) Third-country jurisdictions listed in Annex I to the Council conclusions on the revised EU list of non-cooperative jurisdictions for tax purposes or high-risk countries listed in Commission Delegated Regulation (EU) 2016/1675 (10), and issuers established in those jurisdictions or countries, should not be authorised to use the designation ‘European Green Bond’ or ‘EuGB’.

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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.