Recital 21

(21) The evidence required for the deduction of a carbon price effectively paid relies on information relevant for the determination and verification of actual embedded emissions. Where the embedded emissions are declared on the basis of default values, it should only be possible to claim the deduction of the carbon price by reference to yearly default carbon prices, where available. Furthermore, since the embedded emissions of precursors should not be accounted for where they have already been subject to the EU ETS or to a carbon pricing system that is fully linked with the EU ETS, the carbon price associated with those embedded emissions is not relevant for the deduction.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.