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Directive (EU) 2024/1785 of the European Parliament and of the Council of 24 April 2024 amending Directive 2010/75/EU of the European Parliament and of the Council on industrial emissions (integrated pollution prevention and control) and Council Directive 1999/31/EC on the landfill of waste (Text with EEA relevance) · European Union

| 1.3. | Costs taken into account in the evaluation shall: (a) represent net value costs, after deduction of any financial benefits from applying best available techniques; (b) include the cost of accessing financial capital required to finance the best available techniques; (c) be calculated using a discount rate to take account of differences in monetary value over time.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-13 · Text as adopted (Official Journal); later amendments are not incorporated in this text.