Regulation (EU) 2023/839
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Article 1
Regulation (EU) 2018/841 is amended as follows:
| (1) | Article 1 is replaced by the following:‘Article 1Subject matterThis Regulation sets out rules concerning:(a)commitments of Member States for the land use, land use change and forestry (‘LULUCF’) sector that contribute to achieving the objectives of the Paris Agreement and meeting the greenhouse gas emission reduction target of the Union for the period from 2021 to 2025;(b)accounting of greenhouse gas emissions and removals from the LULUCF sector and checking the compliance of Member States with the commitments referred to in point (a) for the period from 2021 to 2025;(c)a 2030 Union target for net greenhouse gas removals in the LULUCF sector;(d)targets for net greenhouse gas removals in the LULUCF sector for Member States for the period from 2026 to 2030.’; |
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| (a) | commitments of Member States for the land use, land use change and forestry (‘LULUCF’) sector that contribute to achieving the objectives of the Paris Agreement and meeting the greenhouse gas emission reduction target of the Union for the period from 2021 to 2025; |
| (b) | accounting of greenhouse gas emissions and removals from the LULUCF sector and checking the compliance of Member States with the commitments referred to in point (a) for the period from 2021 to 2025; |
| (c) | a 2030 Union target for net greenhouse gas removals in the LULUCF sector; |
| (d) | targets for net greenhouse gas removals in the LULUCF sector for Member States for the period from 2026 to 2030.’ |
| (2) | Article 2 is replaced by the following:‘Article 2Scope1. This Regulation applies to emissions and removals of the greenhouse gases listed in Section A of Annex I to this Regulation, reported pursuant to Article 26(4) of Regulation (EU) 2018/1999 of the European Parliament and of the Council(1) and occurring on the territories of Member States in the period from 2021 to 2025 in any of the following land accounting categories:(a)land use reported as cropland, grassland, wetlands, settlements or other land, converted to forest land (“afforested land”);(b)land use reported as forest land converted to cropland, grassland, wetlands, settlements or other land (“deforested land”);(c)land use reported as any of the following (“managed cropland”):(i)cropland remaining cropland;(ii)grassland, wetland, settlement or other land, converted to cropland;(iii)cropland converted to wetland, settlement or other land;(d)land use reported as any of the following (“managed grassland”):(i)grassland remaining grassland;(ii)cropland, wetland, settlement or other land, converted to grassland;(iii)grassland converted to wetland, settlement or other land;(e)land use reported as forest land remaining forest land (“managed forest land”);(f)where a Member State has notified to the Commission its intention to include managed wetland in the scope of its commitments pursuant to Article 4(1) of this Regulation by 31 December 2020, land use reported as one of the following (“managed wetland”):—wetland remaining wetland;—settlement or other land, converted to wetland;—wetland converted to settlement or other land.2. This Regulation also applies to emissions and removals of the greenhouse gases listed in Section A of Annex I to this Regulation, reported pursuant to Article 26(4) of Regulation (EU) 2018/1999 and occurring on the territories of Member States in the period from 2026 to 2030, in any of the following land reporting categories or sectors:(a)forest land;(b)cropland;(c)grassland;(d)wetlands;(e)settlements;(f)other land;(g)harvested wood products;(h)other;(i)atmospheric deposition;(j)nitrogen leaching and run-off.(1) Regulation (EU) 2018/1999 of the European Parliament and of the Council of 11 December 2018 on the Governance of the Energy Union and Climate Action, amending Regulations (EC) No 663/2009 and (EC) No 715/2009 of the European Parliament and of the Council, Directives 94/22/EC, 98/70/EC, 2009/31/EC, 2009/73/EC, 2010/31/EU, 2012/27/EU and 2013/30/EU of the European Parliament and of the Council, Council Directives 2009/119/EC and (EU) 2015/652 and repealing Regulation (EU) No 525/2013 of the European Parliament and of the Council (OJ L 328, 21.12.2018, p.1).’;" |
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| (a) | land use reported as cropland, grassland, wetlands, settlements or other land, converted to forest land (“afforested land”); |
| (b) | land use reported as forest land converted to cropland, grassland, wetlands, settlements or other land (“deforested land”); |
| (c) | land use reported as any of the following (“managed cropland”):(i)cropland remaining cropland;(ii)grassland, wetland, settlement or other land, converted to cropland;(iii)cropland converted to wetland, settlement or other land; |
| (i) | cropland remaining cropland; |
| (ii) | grassland, wetland, settlement or other land, converted to cropland; |
| (iii) | cropland converted to wetland, settlement or other land; |
| (d) | land use reported as any of the following (“managed grassland”):(i)grassland remaining grassland;(ii)cropland, wetland, settlement or other land, converted to grassland;(iii)grassland converted to wetland, settlement or other land; |
| (i) | grassland remaining grassland; |
| (ii) | cropland, wetland, settlement or other land, converted to grassland; |
| (iii) | grassland converted to wetland, settlement or other land; |
| (e) | land use reported as forest land remaining forest land (“managed forest land”); |
| (f) | where a Member State has notified to the Commission its intention to include managed wetland in the scope of its commitments pursuant to Article 4(1) of this Regulation by 31 December 2020, land use reported as one of the following (“managed wetland”):—wetland remaining wetland;—settlement or other land, converted to wetland;—wetland converted to settlement or other land. |
| — | wetland remaining wetland; |
| — | settlement or other land, converted to wetland; |
| — | wetland converted to settlement or other land. |
| (a) | forest land; |
| (b) | cropland; |
| (c) | grassland; |
| (d) | wetlands; |
| (e) | settlements; |
| (f) | other land; |
| (g) | harvested wood products; |
| (h) | other; |
| (i) | atmospheric deposition; |
| (j) | nitrogen leaching and run-off. |
| (3) | Article 3 is amended as follows:(a)point (9) is replaced by the following:‘(9)“natural disturbances” means any non-anthropogenic events or circumstances that cause significant emissions in the LULUCF sector, the occurrence of which is beyond the control of the relevant Member State, and the effects of which the Member State is objectively unable to significantly limit, even after their occurrence, on emissions;’;(b)the following point is added:‘(11)“climate change” means a change of climate which is attributed directly or indirectly to human activity that alters the composition of the global atmosphere and which is in addition to natural climate variability observed over comparable time periods.’; |
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| (a) | point (9) is replaced by the following:‘(9)“natural disturbances” means any non-anthropogenic events or circumstances that cause significant emissions in the LULUCF sector, the occurrence of which is beyond the control of the relevant Member State, and the effects of which the Member State is objectively unable to significantly limit, even after their occurrence, on emissions;’; |
| ‘(9) | “natural disturbances” means any non-anthropogenic events or circumstances that cause significant emissions in the LULUCF sector, the occurrence of which is beyond the control of the relevant Member State, and the effects of which the Member State is objectively unable to significantly limit, even after their occurrence, on emissions;’; |
| (b) | the following point is added:‘(11)“climate change” means a change of climate which is attributed directly or indirectly to human activity that alters the composition of the global atmosphere and which is in addition to natural climate variability observed over comparable time periods.’; |
| ‘(11) | “climate change” means a change of climate which is attributed directly or indirectly to human activity that alters the composition of the global atmosphere and which is in addition to natural climate variability observed over comparable time periods.’; |
| (4) | Article 4 is replaced by the following:‘Article 4Commitments and targets1. For the period from 2021 to 2025, taking into account the flexibilities provided for in Articles 12, 13 and 13a, each Member State shall ensure that greenhouse gas emissions do not exceed greenhouse gas removals, calculated as the sum of total emissions and total removals on its territory in all of the land accounting categories referred to in Article 2(1).2. The 2030 Union target for net greenhouse gas removals shall be 310 million tonnes of CO2 equivalent as a sum of the values of the greenhouse gas net emissions and removals by Member States in 2030 set out in column D of Annex IIa, and shall be based on the average of its greenhouse gas inventory data for the years 2016, 2017 and 2018 as submitted in 2020.3. Each Member State shall ensure that, taking into account the flexibilities provided for in Articles 12 and 13b, the sum of its greenhouse gas emissions and removals on its territory and in all of the land reporting categories referred to in Article 2(2), points (a) to (j), reported for the year 2030 in its greenhouse gas inventory submitted in 2032, compared to the average of its greenhouse gas inventory data for the years 2016, 2017 and 2018 as submitted in 2032, does not exceed the target set out for that Member State in column C of Annex IIa.4. Each Member State shall ensure that the sum of the differences between the following points for each year in the period from 2026 to 2029 does not exceed the budget for 2026 to 2029:(a)its greenhouse gas emissions and removals on its territory and in all of the land reporting categories referred to in Article 2(2), points (a) to (j); and(b)the average value for its greenhouse gas inventory data for the years 2021, 2022 and 2023, as submitted in 2032.The budget for 2026 to 2029 shall be defined as the sum of the differences for each year in the period from 2026 to 2029 for that Member State between:(a)annual greenhouse gas emission and removal limit values for those years, established on the basis of a linear trajectory towards 2030; and(b)the average value for its greenhouse gas inventory data for the years 2021, 2022 and 2023, as submitted in 2025.The linear trajectory of a Member State shall start in 2022 at the average value for greenhouse gas inventory data for the years 2021, 2022 and 2023, and have as its end point for 2030 the value obtained by adding the value set out for that Member State in column C of Annex IIa to the average value for greenhouse gas inventory data for the years 2016, 2017 and 2018.The budget for 2026 to 2029 shall be defined on the basis of the greenhouse gas inventory data submitted in 2025 and the compliance with this budget shall be assessed on the basis of the greenhouse gas inventory data submitted in 2032.5. The Commission shall adopt implementing acts setting out the annual limit values based on the linear trajectory for net greenhouse gas removals for each Member State, for each year in the period from 2026 to 2029 in terms of tonnes of CO2 equivalent. Those national trajectories shall be based on the average greenhouse gas inventory data for the years 2021, 2022 and 2023, reported by each Member State.Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 16a of this Regulation. For the purpose of those implementing acts, the Commission shall carry out a comprehensive review of the most recent national inventory data submitted by Member States pursuant to Article 26(4) of Regulation (EU) 2018/1999.6. When adopting policies to comply with their commitments, targets and budgets as referred to in this Article, Member States shall consider the need to ensure a just and socially fair transition for all. The Commission may issue guidance to support Member States in that regard.’; |
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| (a) | its greenhouse gas emissions and removals on its territory and in all of the land reporting categories referred to in Article 2(2), points (a) to (j); and |
| (b) | the average value for its greenhouse gas inventory data for the years 2021, 2022 and 2023, as submitted in 2032. |
| (a) | annual greenhouse gas emission and removal limit values for those years, established on the basis of a linear trajectory towards 2030; and |
| (b) | the average value for its greenhouse gas inventory data for the years 2021, 2022 and 2023, as submitted in 2025. |
| (5) | in Article 5, paragraph 1 is replaced by the following:‘1. Each Member State shall prepare and maintain accounts that accurately reflect the emissions and removals resulting from the land accounting categories referred to in Article 2. Member States shall ensure that their accounts and other data provided under this Regulation are accurate, complete, consistent, publicly accessible, comparable and transparent. Member States shall denote emissions by a positive sign (+) and removals by a negative sign (-).’; |
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| (6) | in Article 6, paragraphs 1 and 2 are replaced by the following:‘1. Member States shall account for emissions and removals resulting from afforested land and deforested land calculated as the total emissions and total removals for each of the years in the period from 2021 to 2025.2. By way of derogation from Article 5(3), and no later than 2025, where land use has been converted from cropland, grassland, wetland, settlements or other land to forest land, a Member State may, 30 years after the date of that conversion, change the categorisation of such land from land converted to forest land to forest land remaining forest land, where such change is duly justified based on the IPCC Guidelines.’; |
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| (7) | in Article 7, paragraphs 1, 2 and 3 are replaced by the following:‘1. Each Member State shall account for emissions and removals resulting from managed cropland calculated as emissions and removals in the period from 2021 to 2025 minus the value obtained by multiplying by five the Member State’s average annual emissions and removals resulting from managed cropland in its base period from 2005 to 2009.2. Each Member State shall account for emissions and removals resulting from managed grassland calculated as emissions and removals in the period from 2021 to 2025 minus the value obtained by multiplying by five the Member State’s average annual emissions and removals resulting from managed grassland in its base period from 2005 to 2009.3. During the period from 2021 to 2025, each Member State that includes managed wetland in the scope of its commitments shall account for emissions and removals resulting from managed wetland, calculated as emissions and removals in that period minus the value obtained by multiplying by five the Member State’s average annual emissions and removals resulting from managed wetland in its base period from 2005 to 2009.’; |
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| (8) | Article 8 is amended as follows:(a)paragraph 1 is replaced by the following:‘1. Each Member State shall account for emissions and removals resulting from managed forest land, calculated as emissions and removals in the period from 2021 to 2025 minus the value obtained by multiplying by five the forest reference level of the Member State concerned.’;(b)paragraph 3 is replaced by the following:‘3. Member States shall submit to the Commission their national forestry accounting plans, including a proposed forest reference level, by 31 December 2018 for the period from 2021 to 2025. The national forestry accounting plan shall contain all the elements listed in Section B of Annex IV and shall be made public, including via the internet.’;(c)paragraphs 7 to 10 are replaced by the following:‘7. Where necessary based on the technical assessments carried out pursuant to paragraph 6, first subparagraph, and on, where applicable, the technical recommendations issued pursuant to paragraph 6, second subparagraph, Member States shall communicate their revised proposed forest reference levels to the Commission by 31 December 2019 for the period from 2021 to 2025. The Commission shall publish the proposed forest reference levels communicated to it by Member States.8. Based on the proposed forest reference levels submitted by Member States, on the technical assessment carried out pursuant to paragraph 6 of this Article and, where applicable, on the revised proposed forest reference level submitted under paragraph 7 of this Article, the Commission shall adopt delegated acts in accordance with Article 16 amending Annex IV with a view to laying down the forest reference levels to be applied by the Member States for the period from 2021 to 2025.9. If a Member State does not submit its forest reference level to the Commission by the dates specified in paragraph 3 of this Article and, where applicable, paragraph 7 of this Article, the Commission shall adopt delegated acts in accordance with Article 16 amending Annex IV with a view to laying down the forest reference level to be applied by that Member State for the period from 2021 to 2025, based on any technical assessment carried out pursuant to paragraph 6 of this Article.10. The delegated acts referred to in paragraphs 8 and 9 shall be adopted by 31 October 2020 for the period from 2021 to 2025.’; |
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| (a) | paragraph 1 is replaced by the following:‘1. Each Member State shall account for emissions and removals resulting from managed forest land, calculated as emissions and removals in the period from 2021 to 2025 minus the value obtained by multiplying by five the forest reference level of the Member State concerned.’; |
| (b) | paragraph 3 is replaced by the following:‘3. Member States shall submit to the Commission their national forestry accounting plans, including a proposed forest reference level, by 31 December 2018 for the period from 2021 to 2025. The national forestry accounting plan shall contain all the elements listed in Section B of Annex IV and shall be made public, including via the internet.’; |
| (c) | paragraphs 7 to 10 are replaced by the following:‘7. Where necessary based on the technical assessments carried out pursuant to paragraph 6, first subparagraph, and on, where applicable, the technical recommendations issued pursuant to paragraph 6, second subparagraph, Member States shall communicate their revised proposed forest reference levels to the Commission by 31 December 2019 for the period from 2021 to 2025. The Commission shall publish the proposed forest reference levels communicated to it by Member States.8. Based on the proposed forest reference levels submitted by Member States, on the technical assessment carried out pursuant to paragraph 6 of this Article and, where applicable, on the revised proposed forest reference level submitted under paragraph 7 of this Article, the Commission shall adopt delegated acts in accordance with Article 16 amending Annex IV with a view to laying down the forest reference levels to be applied by the Member States for the period from 2021 to 2025.9. If a Member State does not submit its forest reference level to the Commission by the dates specified in paragraph 3 of this Article and, where applicable, paragraph 7 of this Article, the Commission shall adopt delegated acts in accordance with Article 16 amending Annex IV with a view to laying down the forest reference level to be applied by that Member State for the period from 2021 to 2025, based on any technical assessment carried out pursuant to paragraph 6 of this Article.10. The delegated acts referred to in paragraphs 8 and 9 shall be adopted by 31 October 2020 for the period from 2021 to 2025.’; |
| (9) | Article 10 is amended as follows:(a)paragraph 1 is replaced by the following:‘1. At the end of the period from 2021 to 2025, Member States may exclude from their accounts for afforested land and managed forest land greenhouse gas emissions, resulting from natural disturbances, that exceed the average emissions caused by natural disturbances in the period from 2001 to 2020, excluding statistical outliers (“background level”). That background level shall be calculated in accordance with this Article and Annex VI.’;(b)in paragraph 2, point (b), the year ‘2030’ is replaced by ‘2025’; |
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| (a) | paragraph 1 is replaced by the following:‘1. At the end of the period from 2021 to 2025, Member States may exclude from their accounts for afforested land and managed forest land greenhouse gas emissions, resulting from natural disturbances, that exceed the average emissions caused by natural disturbances in the period from 2001 to 2020, excluding statistical outliers (“background level”). That background level shall be calculated in accordance with this Article and Annex VI.’; |
| (b) | in paragraph 2, point (b), the year ‘2030’ is replaced by ‘2025’; |
| (10) | Articles 11, 12 and 13 are replaced by the following:‘Article 11Flexibilities and governance1. A Member State may use:(a)the general flexibilities set out in Article 12; and(b)in order to comply with the commitment, target and budget set in accordance with Article 4, the flexibilities set out in Articles 13 and 13b.Finland may, besides the flexibilities referred to in the first subparagraph, use additional compensation pursuant to Article 13a.2. If a Member State is not in compliance with the monitoring requirements laid down in Article 26 of Regulation (EU) 2018/1999, the Central Administrator designated under Article 20 of Directive 2003/87/EC (the “Central Administrator”) shall temporarily prohibit that Member State from transferring pursuant to Article 12(2) of this Regulation or using the managed forest land flexibility pursuant to Article 13 of this Regulation. The Commission may also provide additional technical support to that Member State.Article 12General flexibilities1. Where, in the period from 2021 to 2025, total emissions exceed total removals in a Member State, or, in the period from 2026 to 2030, the difference between the sum of the greenhouse gas emissions and removals on the territory of a Member State and the commitment, target or budget set for that Member State in accordance with Article 4 of this Regulation is positive, and that Member State has chosen to use its flexibility, and has requested to delete annual emission allocations under Regulation (EU) 2018/842, the quantity of deleted emission allocations shall be taken into account with respect to the Member State’s compliance with its commitment, target or budget, respectively, set in accordance with Article 4 of this Regulation.2. To the extent that, in the period from 2021 to 2025, total removals exceed total emissions in a Member State, or, in the period from 2026 to 2030, the difference between the sum of the greenhouse gas emissions and removals on the territory of a Member State and the commitment, target or budget set for that Member State in accordance with Article 4 of this Regulation is negative, and after subtraction of any quantity taken into account under Article 7 of Regulation (EU) 2018/842, that Member State may transfer the remaining quantity of removals to another Member State. The quantity transferred shall be taken into account when assessing the recipient Member State’s compliance with its commitment, target or budget, respectively, set in accordance with Article 4 of this Regulation.3. In order to avoid double counting, the quantity of net removals taken into account under Article 7 of Regulation (EU) 2018/842 shall be subtracted from that Member State’s quantity available for transfer to another Member State pursuant to paragraph 2 of this Article.4. Member States should use revenues, or their equivalent in financial value, generated by transfers pursuant to paragraph 2 to tackle climate change in the Union or in third countries. Member States shall inform the Commission of any actions taken pursuant to this paragraph and shall make that information public in an easily accessible form.5. Any transfer pursuant to paragraph 2 may be the result of a greenhouse gas mitigation project or programme carried out in the selling Member State and remunerated by the receiving Member State, provided that double counting is avoided and traceability is ensured.Article 13Managed forest land flexibility1. Where, in the period from 2021 to 2025, total emissions exceed total removals in the land accounting categories referred to in Article 2(1), accounted for in accordance with this Regulation, in a Member State, that Member State may use the managed forest land flexibility set out in this Article in order to comply with Article 4(1).2. Where, in the period from 2021 to 2025, the result of the calculation referred to in Article 8(1) is a positive figure, the Member State concerned shall be entitled to compensate emissions corresponding to the result of that calculation, provided that the following conditions are fulfilled:(a)the Member State has included in its strategy submitted in accordance with Article 15 of Regulation (EU) 2018/1999 ongoing or planned specific measures to ensure the conservation or enhancement, as appropriate, of forest sinks and reservoirs, as well as information on the impact of such measures on relevant environmental objectives, including, inter alia, biodiversity protection and adaptation to natural disturbances; and(b)total emissions within the Union do not exceed total removals in the land accounting categories referred to in Article 2(1) of this Regulation for the period from 2021 to 2025.When assessing whether, within the Union, total emissions exceed total removals as referred to in the first subparagraph, point (b), of this paragraph, the Commission shall ensure that double counting is avoided by Member States, in particular in the exercise of the flexibilities set out in Article 12 of this Regulation and Article 7(1) or Article 9(2) of Regulation (EU) 2018/842.3. The compensation referred to in paragraph 2 may only cover sinks accounted for as emissions against the forest reference level of that Member State and shall, for the period from 2021 to 2025, not exceed 50 % of the maximum amount of compensation for the Member State concerned set out in Annex VII.4. Member States shall submit evidence to the Commission concerning the impact of natural disturbances calculated pursuant to Annex VI and the measures they plan to adopt to prevent or mitigate similar impacts in the future in order to be eligible for compensation of remaining sinks accounted for as emissions against its forest reference level, up to the amount unused by other Member States of the full amount of compensation for the period from 2021 to 2025 set out in Annex VII. Where the demand for compensation exceeds the amount of unused compensation available, that unused compensation shall be distributed on a pro rata basis among the Member States concerned. The Commission shall make the evidence submitted by the Member States publicly available.’; |
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| (a) | the general flexibilities set out in Article 12; and |
| (b) | in order to comply with the commitment, target and budget set in accordance with Article 4, the flexibilities set out in Articles 13 and 13b. |
| (a) | the Member State has included in its strategy submitted in accordance with Article 15 of Regulation (EU) 2018/1999 ongoing or planned specific measures to ensure the conservation or enhancement, as appropriate, of forest sinks and reservoirs, as well as information on the impact of such measures on relevant environmental objectives, including, inter alia, biodiversity protection and adaptation to natural disturbances; and |
| (b) | total emissions within the Union do not exceed total removals in the land accounting categories referred to in Article 2(1) of this Regulation for the period from 2021 to 2025. |
| (11) | the following Articles are inserted:‘Article 13aAdditional compensation1. Finland may compensate up to an additional 5 million tonnes of CO2 equivalent accounted emissions under the land accounting categories managed forest land, deforested land, managed cropland and managed grassland, in the period from 2021 to 2025, provided that the following conditions are fulfilled:(a)Finland included in its strategy submitted in accordance with Article 15 of Regulation (EU) 2018/1999 ongoing or planned specific measures to ensure the conservation or enhancement, as appropriate, of forest sinks and reservoirs;(b)total emissions within the Union do not exceed total removals in the land accounting categories referred to in Article 2(1) of this Regulation in the period from 2021 to 2025.When assessing whether, within the Union, total emissions exceed total removals as referred to in the first subparagraph, point (b), of this paragraph, the Commission shall ensure that double counting is avoided by Member States, in particular in the exercise of the flexibilities set out in Articles 12 and 13 of this Regulation and Article 7(1) or Article 9(2) of Regulation (EU) 2018/842.2. The additional compensation shall be limited to:(a)the amount exceeding the managed forest land flexibility available to Finland in the period from 2021 to 2025 pursuant to Article 13;(b)the emissions created by historical change from forest land to any other land use category that occurred no later than 31 December 2017;(c)the amount necessary for compliance with Article 4.3. The additional compensation shall not be subject to transfer pursuant to Article 12 of this Regulation or Article 7 of Regulation (EU) 2018/842.4. Any unused additional compensation out of the amount of 5 million tonnes of CO2 equivalent referred to in paragraph 1 shall be cancelled.5. The Central Administrator shall carry out the operations necessary for the purposes of paragraph 2, point (a), and paragraphs 3 and 4 of this Article in the Union Registry established pursuant to Article 40 of Regulation (EU) 2018/1999 (the “Union Registry”).Article 13bLand use mechanism for the period 2026 to 20301. A land use mechanism corresponding to a quantity of up to 178 million tonnes of CO2 equivalent shall be established in the Union Registry, subject to the fulfilment of the Union target referred to in Article 4(2). The land use mechanism shall be available in addition to the flexibilities provided for in Article 12.2. Where, in the period from 2026 to 2030, after a Member State has done its utmost to take account of any Commission opinion addressed to it under Article 13d, the difference between the sum of the greenhouse gas emissions and removals on the territory of a Member State and in all of the land reporting categories referred to in Article 2(2), points (a) to (j), and the corresponding target set for that Member State in accordance with Article 4(3) or the budget set for that Member State in accordance with Article 4(4), is positive, accounted and reported in accordance with this Regulation, that Member State may use the mechanism set out in this Article in order to comply with its target set in accordance with Article 4(3) or its budget set in accordance with Article 4(4).3. Where, in the period from 2026 to 2030, the result of one or both calculations referred to in paragraph 2 is positive, the Member State shall be entitled to use the mechanism set out in this Article to compensate net emissions or net removals, or both, accounted for as emissions against the target set for that Member State in accordance with Article 4(3) or against the budget set for that Member State in accordance with Article 4(4), or both, provided that the following conditions are fulfilled:(a)the Member State has included in its updated integrated national energy and climate plan submitted pursuant to Article 14 of Regulation (EU) 2018/1999 ongoing or planned specific measures to ensure the conservation or enhancement, as appropriate, of all land sinks and reservoirs, and to reduce the vulnerability of the land to natural disturbances;(b)the Member State has exhausted the flexibility available pursuant to Article 12(1) of this Regulation;(c)the difference in the Union between the annual sum of all greenhouse gas emissions and removals on its territory and in all of the land reporting categories referred to in Article 2(2), points (a) to (j), and the Union target of 310 million tonnes of CO2 equivalent of net removals is negative, in 2030.When assessing whether, within the Union, the condition as referred to in the first subparagraph, point (c), of this paragraph has been fulfilled, the Commission shall include up to 30 %, but not more than 20 Mt CO2 equivalent, of the unused surplus to the commitments of Member States under Article 4(1) from the period from 2021 to 2025, provided that one or more Member States submit evidence to the Commission concerning the impact of natural disturbances in accordance with paragraph 5 of this Article. The Commission shall ensure that double counting is avoided by Member States, in particular in the exercise of the flexibilities set out in Article 12 of this Regulation and Article 7(1) of Regulation (EU) 2018/842.4. The amount of the compensation referred to in paragraph 3 of this Article may, for the period from 2026 to 2030, not exceed 50 % of the maximum amount of compensation for the Member State concerned set out in Annex VII.5. Member States shall submit evidence to the Commission concerning the impact of natural disturbances calculated pursuant to Annex VI, in order to be eligible for compensation of net emissions or net removals, or both, accounted for as emissions against the targets set for those Member States in accordance with Article 4(3), or against the budget set for those Member States in accordance with Article 4(4), up to the amount unused by other Member States of the full amount of compensation for the period from 2026 to 2030 set out in Annex VII. Where the demand for compensation exceeds the amount of unused compensation available, that unused compensation shall be distributed on a pro rata basis among the Member States concerned.6. Member States shall be entitled to compensate net emissions or net removals, or both, accounted for as emissions against the targets set for those Member States in accordance with Article 4(3) or against the budget set for those Member States in accordance with Article 4(4), up to the amount unused by other Member States of the full amount of compensation for the period from 2021 to 2030 set out in Annex VII, after taking into account Article 13(4) and paragraph 5 of this Article, provided that those Member States:(a)have exhausted the flexibilities available pursuant to Article 12(1), and paragraphs 3 and 5 of this Article; and(b)have submitted evidence to the Commission concerning either:(i)the long-term impact of climate change resulting in excess emissions or diminishing sinks that are beyond their control; or(ii)the effects of an exceptionally high proportion of organic soils in their managed land area, compared to the Union average, resulting in excess emissions, provided that those effects are attributable to land management practices that occurred before the entry into force of Decision No 529/2013/EU;(c)have included in their latest integrated national energy and climate plans submitted pursuant to Article 14 of Regulation (EU) 2018/1999 specific measures to ensure the conservation or enhancement, as appropriate, of all land sinks and reservoirs, and to reduce the vulnerability of land to ecosystem perturbations driven by climate change.7. The amount of compensation referred to in paragraph 6 shall not exceed 50 million tonnes of CO2 equivalent for the Union as a whole. Where the demand for compensation exceeds the maximum amount of compensation available, that compensation shall be distributed on a pro rata basis among the Member States concerned.8. The evidence referred to in paragraph 6, point (b)(i), shall include a quantitative assessment of the effects on net emissions or net removals, in terms of million tonnes of CO2 equivalent for the affected area, and shall be based on comparable and reliable quantitative indices, on geographically explicit data and on the best scientific evidence available. Those indices and data and that evidence shall be based on observed changes covering at least the period 2001 to 2025, and on scientifically reviewed projections and observations for the period 2026 to 2030. Those indices and data and that evidence shall reflect background medium or long-term changes of climate characteristics relevant for the LULUCF sector, such as aridity, mean temperatures, mean precipitation, frost days, and the duration of meteorological or soil moisture droughts.9. The evidence referred to in paragraph 6, point (b)(ii), shall include a justification to the effect that the proportion of organic soils on managed land area for the Member State concerned exceeds the Union average proportion for the year 2030. The evidence shall include a quantitative analysis, in million tonnes of CO2 equivalent, of the reported emissions due to the legacy effects on managed organic soils, based on reviewed observations for the period 2026-2030, comparable and reliable geographically explicit data and on the best scientific evidence available, in particular about similar sites in the Member State concerned. The evidence shall also be accompanied by a description of policy measures currently implemented that minimise the negative impacts of legacy effects on managed organic soils.10. By 12 May 2024, the Commission shall, by means of implementing acts, set out the structure, format, technical details and process for submission of the evidence referred to in paragraph 6, point (b), of this Article. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 16a.11. The Commission shall make the evidence submitted by the Member States referred to in paragraph 6, point (b), publicly available, and may request a Member State to submit additional evidence if, after checking the information received from that Member State, it deems that information to be insufficiently justified or disproportionate.Article 13cGovernanceIf, as a result of the comprehensive review carried out in in 2032, the Commission finds that, taking into account the flexibilities used pursuant to Articles 12 and 13b, the budget for 2026 to 2029 referred to in Article 4(4) is not complied with, an amount equal to the amount in tonnes of CO2 equivalent of the excess greenhouse gas net emissions, multiplied by a factor of 1,08, shall be added to the greenhouse gas net emission figure reported by that Member State in 2030, in accordance with the measures adopted pursuant to Article 15.Article 13dCorrective action1. If the Commission finds, in its annual assessment under Article 29 of Regulation (EU) 2018/1999, that a Member State is not making sufficient progress towards meeting its target set in accordance with Article 4(3) of this Regulation, taking into account the trajectory and the budget set in accordance with Article 4(4) of this Regulation, as well as the flexibilities under this Regulation, that Member State shall, within three months, submit to the Commission a corrective action plan that includes:(a)a detailed explanation of why it is not making sufficient progress;(b)an assessment of how Union funding has supported its efforts towards complying with its target and budget and of how it intends to use such funding to make progress towards complying with them;(c)additional actions, complementing the integrated national energy and climate plan of that Member State pursuant to Regulation (EU) 2018/1999 or reinforcing its implementation, that it will implement in order to comply with its target set in accordance with Article 4(3) or its budget set in accordance with Article 4(4) through domestic policies and measures and the implementation of Union action, accompanied by a detailed assessment, underpinned by quantitative data, where available, of the envisaged net greenhouse gas removals that would result from those actions;(d)a strict timetable for implementing such actions, which enables the assessment of annual progress in implementation.Where a Member State has established a national climate advisory body, it may seek that body’s advice to identify the necessary actions referred to in point (c).2. In accordance with its annual work programme, the European Environment Agency shall assist the Commission in its work to assess any such corrective action plans.3. The Commission may issue an opinion regarding the robustness of the corrective action plans submitted in accordance with paragraph 1 and shall in that case do so within four months of receipt of those plans. The Member State concerned shall take utmost account of the Commission’s opinion and may revise its corrective action plan accordingly. If the Member State concerned does not address the opinion or a substantial part thereof, that Member State shall provide a justification to the Commission.4. Each Member State shall make its corrective action plan referred to in paragraph 1 and any justification referred to in paragraph 3 publicly available. The Commission shall make its opinion referred to in paragraph 3 publicly available.’; |
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| (a) | Finland included in its strategy submitted in accordance with Article 15 of Regulation (EU) 2018/1999 ongoing or planned specific measures to ensure the conservation or enhancement, as appropriate, of forest sinks and reservoirs; |
| (b) | total emissions within the Union do not exceed total removals in the land accounting categories referred to in Article 2(1) of this Regulation in the period from 2021 to 2025. |
| (a) | the amount exceeding the managed forest land flexibility available to Finland in the period from 2021 to 2025 pursuant to Article 13; |
| (b) | the emissions created by historical change from forest land to any other land use category that occurred no later than 31 December 2017; |
| (c) | the amount necessary for compliance with Article 4. |
| (a) | the Member State has included in its updated integrated national energy and climate plan submitted pursuant to Article 14 of Regulation (EU) 2018/1999 ongoing or planned specific measures to ensure the conservation or enhancement, as appropriate, of all land sinks and reservoirs, and to reduce the vulnerability of the land to natural disturbances; |
| (b) | the Member State has exhausted the flexibility available pursuant to Article 12(1) of this Regulation; |
| (c) | the difference in the Union between the annual sum of all greenhouse gas emissions and removals on its territory and in all of the land reporting categories referred to in Article 2(2), points (a) to (j), and the Union target of 310 million tonnes of CO2 equivalent of net removals is negative, in 2030.When assessing whether, within the Union, the condition as referred to in the first subparagraph, point (c), of this paragraph has been fulfilled, the Commission shall include up to 30 %, but not more than 20 Mt CO2 equivalent, of the unused surplus to the commitments of Member States under Article 4(1) from the period from 2021 to 2025, provided that one or more Member States submit evidence to the Commission concerning the impact of natural disturbances in accordance with paragraph 5 of this Article. The Commission shall ensure that double counting is avoided by Member States, in particular in the exercise of the flexibilities set out in Article 12 of this Regulation and Article 7(1) of Regulation (EU) 2018/842. |
| (a) | have exhausted the flexibilities available pursuant to Article 12(1), and paragraphs 3 and 5 of this Article; and |
| (b) | have submitted evidence to the Commission concerning either:(i)the long-term impact of climate change resulting in excess emissions or diminishing sinks that are beyond their control; or(ii)the effects of an exceptionally high proportion of organic soils in their managed land area, compared to the Union average, resulting in excess emissions, provided that those effects are attributable to land management practices that occurred before the entry into force of Decision No 529/2013/EU; |
| (i) | the long-term impact of climate change resulting in excess emissions or diminishing sinks that are beyond their control; or |
| (ii) | the effects of an exceptionally high proportion of organic soils in their managed land area, compared to the Union average, resulting in excess emissions, provided that those effects are attributable to land management practices that occurred before the entry into force of Decision No 529/2013/EU; |
| (c) | have included in their latest integrated national energy and climate plans submitted pursuant to Article 14 of Regulation (EU) 2018/1999 specific measures to ensure the conservation or enhancement, as appropriate, of all land sinks and reservoirs, and to reduce the vulnerability of land to ecosystem perturbations driven by climate change. |
| (a) | a detailed explanation of why it is not making sufficient progress; |
| (b) | an assessment of how Union funding has supported its efforts towards complying with its target and budget and of how it intends to use such funding to make progress towards complying with them; |
| (c) | additional actions, complementing the integrated national energy and climate plan of that Member State pursuant to Regulation (EU) 2018/1999 or reinforcing its implementation, that it will implement in order to comply with its target set in accordance with Article 4(3) or its budget set in accordance with Article 4(4) through domestic policies and measures and the implementation of Union action, accompanied by a detailed assessment, underpinned by quantitative data, where available, of the envisaged net greenhouse gas removals that would result from those actions; |
| (d) | a strict timetable for implementing such actions, which enables the assessment of annual progress in implementation. |
| (12) | Article 14 is amended as follows:(a)paragraph 1 is replaced by the following:‘1. By 15 March 2027 for the period from 2021 to 2025, and by 15 March 2032 for the period from 2026 to 2030, Member States shall submit to the Commission a compliance report, based on annual datasets, containing the balance of total emissions and total removals for the relevant period on each of the land accounting categories specified in Article 2(1), points (a) to (f), for the period from 2021 to 2025 and in Article 2(2), points (a) to (j), for the period from 2026 to 2030, using the accounting rules laid down in this Regulation.The compliance report shall include an assessment of:(a)the policies and measures regarding possible trade-offs, including at least with other Union environmental objectives and strategies, such as those laid down in the 8th Environment Action Programme set out in Decision (EU) 2022/591 of the European Parliament and of the Council(2), in the EU Biodiversity Strategy for 2030 and in the communication of the Commission of 11 October 2018 on a sustainable Bioeconomy for Europe: Strengthening the connection between economy, society and the environment;(b)how Member States have taken into account the “do no significant harm” principle when adopting their policies and measures to comply with their target set in accordance with Article 4(3) or their budget set in accordance with Article 4(4), to the extent relevant;(c)the synergies between climate mitigation and adaptation, including policies and measures to reduce the vulnerability of land to natural disturbances and the climate;(d)synergies between climate mitigation and biodiversity.The compliance report shall also contain, where applicable, details on the intention to use the flexibilities referred to in Article 11 and related amounts, or on the use of such flexibilities and related amounts. Member States shall make the compliance reports publicly available in accordance with Article 28 of Regulation (EU) 2018/1999.(2) Decision (EU) 2022/591 of the European Parliament and of the Council of 6 April 2022 on a General Union Environment Action Programme to 2030 (OJ L 114, 12.4.2022, p. 22).’;" (b)the following paragraphs are inserted:‘1a. The greenhouse gas emission inventory data submitted by each Member State and validated pursuant to Article 38 of Regulation (EU) 2018/1999 may be subject to a methodological adjustment by the Commission where there has been a change of the methodology used by Member States. However, such methodological adjustments, being for the purpose of the assessment of the compliance with the 2030 Union target, shall not affect the value of the 310 million tonnes of CO2 equivalent net removals as a sum of the values of the greenhouse gas net removals, in kt of CO2 equivalent, in 2030 for Member States set out in column D of Annex IIa or the targets in column C of that Annex.1b. Member States that indicate their intention to use the flexibility referred to in Article 13b(6) shall describe, in dedicated sections of the report, the measures taken to mitigate or reverse the effects mentioned in Article 13b(6), point (b), as well as the observed and expected effects of those measures.1c. The Commission shall carry out a comprehensive review of the compliance reports, provided under paragraph 1 of this Article, for the purpose of assessing compliance with Article 4.In parallel to that comprehensive review, the Commission shall assess how the ‘do no significant harm’ principle has been taken into account under paragraph 1, point (b). In that regard, prior to its first assessment, the Commission shall issue guidance on the application of the ‘do no significant harm’ principle for the purpose of this Regulation.’; |
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| (a) | paragraph 1 is replaced by the following:‘1. By 15 March 2027 for the period from 2021 to 2025, and by 15 March 2032 for the period from 2026 to 2030, Member States shall submit to the Commission a compliance report, based on annual datasets, containing the balance of total emissions and total removals for the relevant period on each of the land accounting categories specified in Article 2(1), points (a) to (f), for the period from 2021 to 2025 and in Article 2(2), points (a) to (j), for the period from 2026 to 2030, using the accounting rules laid down in this Regulation.The compliance report shall include an assessment of:(a)the policies and measures regarding possible trade-offs, including at least with other Union environmental objectives and strategies, such as those laid down in the 8th Environment Action Programme set out in Decision (EU) 2022/591 of the European Parliament and of the Council(2), in the EU Biodiversity Strategy for 2030 and in the communication of the Commission of 11 October 2018 on a sustainable Bioeconomy for Europe: Strengthening the connection between economy, society and the environment;(b)how Member States have taken into account the “do no significant harm” principle when adopting their policies and measures to comply with their target set in accordance with Article 4(3) or their budget set in accordance with Article 4(4), to the extent relevant;(c)the synergies between climate mitigation and adaptation, including policies and measures to reduce the vulnerability of land to natural disturbances and the climate;(d)synergies between climate mitigation and biodiversity.The compliance report shall also contain, where applicable, details on the intention to use the flexibilities referred to in Article 11 and related amounts, or on the use of such flexibilities and related amounts. Member States shall make the compliance reports publicly available in accordance with Article 28 of Regulation (EU) 2018/1999.(2) Decision (EU) 2022/591 of the European Parliament and of the Council of 6 April 2022 on a General Union Environment Action Programme to 2030 (OJ L 114, 12.4.2022, p. 22).’;" |
| (a) | the policies and measures regarding possible trade-offs, including at least with other Union environmental objectives and strategies, such as those laid down in the 8th Environment Action Programme set out in Decision (EU) 2022/591 of the European Parliament and of the Council(*2), in the EU Biodiversity Strategy for 2030 and in the communication of the Commission of 11 October 2018 on a sustainable Bioeconomy for Europe: Strengthening the connection between economy, society and the environment; |
| (b) | how Member States have taken into account the “do no significant harm” principle when adopting their policies and measures to comply with their target set in accordance with Article 4(3) or their budget set in accordance with Article 4(4), to the extent relevant; |
| (c) | the synergies between climate mitigation and adaptation, including policies and measures to reduce the vulnerability of land to natural disturbances and the climate; |
| (d) | synergies between climate mitigation and biodiversity. |
| (b) | the following paragraphs are inserted:‘1a. The greenhouse gas emission inventory data submitted by each Member State and validated pursuant to Article 38 of Regulation (EU) 2018/1999 may be subject to a methodological adjustment by the Commission where there has been a change of the methodology used by Member States. However, such methodological adjustments, being for the purpose of the assessment of the compliance with the 2030 Union target, shall not affect the value of the 310 million tonnes of CO2 equivalent net removals as a sum of the values of the greenhouse gas net removals, in kt of CO2 equivalent, in 2030 for Member States set out in column D of Annex IIa or the targets in column C of that Annex.1b. Member States that indicate their intention to use the flexibility referred to in Article 13b(6) shall describe, in dedicated sections of the report, the measures taken to mitigate or reverse the effects mentioned in Article 13b(6), point (b), as well as the observed and expected effects of those measures.1c. The Commission shall carry out a comprehensive review of the compliance reports, provided under paragraph 1 of this Article, for the purpose of assessing compliance with Article 4.In parallel to that comprehensive review, the Commission shall assess how the ‘do no significant harm’ principle has been taken into account under paragraph 1, point (b). In that regard, prior to its first assessment, the Commission shall issue guidance on the application of the ‘do no significant harm’ principle for the purpose of this Regulation.’; |
| (13) | in Article 15, paragraph 1 is replaced by the following:‘1. The Commission shall adopt delegated acts in accordance with Article 16 to supplement this Regulation in order to lay down the rules for the recording and accurate carrying out of the following operations in the Union Registry:(a)recording of the quantity of emissions and removals for each land accounting and reporting category in each Member State;(b)the exercise of any methodological adjustment carried out pursuant to Article 14(1a);(c)the exercise of the flexibilities referred to in Articles 12, 13, 13a and 13b; and(d)assessment of compliance pursuant to Article 13c.’; |
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| (a) | recording of the quantity of emissions and removals for each land accounting and reporting category in each Member State; |
| (b) | the exercise of any methodological adjustment carried out pursuant to Article 14(1a); |
| (c) | the exercise of the flexibilities referred to in Articles 12, 13, 13a and 13b; and |
| (d) | assessment of compliance pursuant to Article 13c.’ |
| (14) | the following Article is inserted:‘Article 16aCommittee procedure1. The Commission shall be assisted by the Climate Change Committee established by Article 44(3) of Regulation (EU) 2018/1999. That committee shall be a committee within the meaning of Regulation (EU) No 182/2011 of the European Parliament and of the Council(3).2. Where reference is made to this paragraph, Article 5 of Regulation (EU) No 182/2011 shall apply.(3) Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the rules and general principles concerning mechanisms for control by Member States of the Commission’s exercise of implementing powers (OJ L 55, 28.2.2011, p. 13).’;" |
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| (15) | Article 17 is replaced by the following:‘Article 17Review1. This Regulation shall be kept under review taking into account, inter alia:(a)international developments;(b)efforts undertaken to achieve the long-term objectives of the Paris Agreement; and(c)Union law, including on nature restoration.On the basis of the findings of the report prepared pursuant to Article 14(3) and the results of the assessment carried out pursuant to Article 13(2), point (b), or on the basis of the verification carried out pursuant to Article 37(4a) of Regulation (EU) 2018/1999, the Commission shall, where appropriate, submit proposals to ensure that the integrity of the Union’s overall 2030 greenhouse gas net removal target set in accordance with Article 4(2) of this Regulation and the target’s contribution to the goals of the Paris Agreement are respected.2. The Commission shall submit a report to the European Parliament and to the Council on the operation of this Regulation, no later than six months after the first global stocktake agreed under Article 14 of the Paris Agreement. The report shall be based on the most recent data available as provided by the Member States under Regulation (EU) 2018/1999 and on Article 4(4) of Regulation (EU) 2021/1119 of the European Parliament and of the Council(4). In view of the necessary increase in greenhouse gas emission reductions and removals in the Union and the pursuit of a socially just transition, and with regard to the need for additional Union policies and measures, the report shall include, where relevant, the following:(a)an assessment of the impacts of the flexibilities referred to in Article 11;(b)an assessment of the contribution of this Regulation to the climate neutrality objective and intermediate climate targets set out in Regulation (EU) 2021/1119;(c)an assessment of the contribution of this Regulation to the goals of the Paris Agreement;(d)an assessment of social and labour impacts, including on gender equality and working conditions, in Member States both at national and regional level, which the obligations laid down in this Regulation have in any of the land categories and sectors covered by Article 2;(e)an assessment of progress made at international level on the rules governing Article 6(2) and 6(4) of the Paris Agreement and, where relevant, proposals to amend this Regulation, in particular to avoid double counting and apply corresponding adjustments;(f)an assessment of the current trends and future projections regarding emissions and removals of greenhouse gases from cropland, grassland and wetlands and regulatory options to ensure consistency of those trends and projections with the objective of achieving long-term greenhouse gas emission reductions in all sectors of the economy in accordance with the Union’s climate-neutrality objective and the Union’s intermediate climate targets set out in Regulation (EU) 2021/1119;(g)the current trends and future projections regarding emissions of greenhouse gases from the following reporting categories and regulatory options to ensure consistency of those trends and projections with the objective of achieving long-term greenhouse gas emission reductions in all sectors of the economy in accordance with the Union’s climate-neutrality objective and the Union’s intermediate climate targets set out in Regulation (EU) 2021/1119:(i)enteric fermentation;(ii)manure management;(iii)rice cultivation;(iv)agricultural soils;(v)prescribed burning of savannas;(vi)field burning of agricultural residues;(vii)liming;(viii)urea application;(ix)other carbon-containing fertilizers;(x)other.That report shall take into account, where relevant, the effects of the forest age structure, including where those effects are linked to specific wartime or post-war circumstances, in a scientifically robust, reliable and transparent way, and with a view to ensuring the long-term resilience and adaptive capacity of forests.That report may also, subsequent to the adoption of an appropriate science-based reporting methodology and based on progress in reporting and the latest scientific information available, assess the feasibility of analysis and the impact of reporting greenhouse gas emissions and removals from additional sectors, such as the marine and freshwater environments, as well as relevant regulatory options.Following the report and taking into account the importance of each sector making a fair contribution to the Union’s climate-neutrality objective and the Union’s intermediary climate targets pursuant to Regulation (EU) 2021/1119, the Commission shall, where appropriate, submit legislative proposals. In particular, those proposals may set out Union and Member State targets for greenhouse gas emissions and removals, taking due account of any deficit accumulated by 2030 by each Member State.The European Scientific Advisory Board on Climate Change established under Article 10a of Regulation (EC) No 401/2009 of the European Parliament and of the Council(5) (the “Advisory Board”) may, on its own initiative, provide scientific advice or issue reports on Union measures, climate targets, annual emissions and removals levels and flexibilities under this Regulation. The Commission shall consider the relevant advice and reports of the Advisory Board, in particular as regards future measures aiming at further emission reductions and removal increases in the sub-sectors covered by this Regulation.3. Within 12 months of the entry into force of a legislative act concerning a Union regulatory framework for the certification of carbon removals, the Commission shall submit a report to the European Parliament and to the Council on the possible benefits and trade-offs of the inclusion in the scope of this Regulation of sustainably sourced long-lived carbon storage products that have a net-positive carbon sequestration effect. The report shall assess how to consider direct and indirect emissions and removals of greenhouse gases related to those products, such as those resulting from land use change and consequent risks of leakage of related emissions, as well as possible benefits and trade-offs with other Union environmental objectives, in particular biodiversity objectives. Where appropriate, the report may consider a process for inclusion of sustainable carbon storage products in the scope of this Regulation, in a manner consistent with other Union environmental objectives, as well as IPCC Guidelines as adopted by the Conference of the Parties to the UNFCCC or the Conference of the Parties serving as the Meeting of the Parties to the Paris Agreement. The Commission’s report may be accompanied, where appropriate, by a legislative proposal to amend this Regulation accordingly.(4) Regulation (EU) 2021/1119 of the European Parliament and of the Council of 30 June 2021 establishing the framework for achieving climate neutrality and amending Regulations (EC) No 401/2009 and (EU) 2018/1999 (“European Climate Law”) (OJ L 243, 9.7.2021, p. 1)." (5) Regulation (EC) No 401/2009 of the European Parliament and of the Council of 23 April 2009 on the European Environment Agency and the European Environment Information and Observation Network (OJ L 126, 21.5.2009, p. 13).’;" |
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| (a) | international developments; |
| (b) | efforts undertaken to achieve the long-term objectives of the Paris Agreement; and |
| (c) | Union law, including on nature restoration. |
| (a) | an assessment of the impacts of the flexibilities referred to in Article 11; |
| (b) | an assessment of the contribution of this Regulation to the climate neutrality objective and intermediate climate targets set out in Regulation (EU) 2021/1119; |
| (c) | an assessment of the contribution of this Regulation to the goals of the Paris Agreement; |
| (d) | an assessment of social and labour impacts, including on gender equality and working conditions, in Member States both at national and regional level, which the obligations laid down in this Regulation have in any of the land categories and sectors covered by Article 2; |
| (e) | an assessment of progress made at international level on the rules governing Article 6(2) and 6(4) of the Paris Agreement and, where relevant, proposals to amend this Regulation, in particular to avoid double counting and apply corresponding adjustments; |
| (f) | an assessment of the current trends and future projections regarding emissions and removals of greenhouse gases from cropland, grassland and wetlands and regulatory options to ensure consistency of those trends and projections with the objective of achieving long-term greenhouse gas emission reductions in all sectors of the economy in accordance with the Union’s climate-neutrality objective and the Union’s intermediate climate targets set out in Regulation (EU) 2021/1119; |
| (g) | the current trends and future projections regarding emissions of greenhouse gases from the following reporting categories and regulatory options to ensure consistency of those trends and projections with the objective of achieving long-term greenhouse gas emission reductions in all sectors of the economy in accordance with the Union’s climate-neutrality objective and the Union’s intermediate climate targets set out in Regulation (EU) 2021/1119:(i)enteric fermentation;(ii)manure management;(iii)rice cultivation;(iv)agricultural soils;(v)prescribed burning of savannas;(vi)field burning of agricultural residues;(vii)liming;(viii)urea application;(ix)other carbon-containing fertilizers;(x)other. |
| (i) | enteric fermentation; |
| (ii) | manure management; |
| (iii) | rice cultivation; |
| (iv) | agricultural soils; |
| (v) | prescribed burning of savannas; |
| (vi) | field burning of agricultural residues; |
| (vii) | liming; |
| (viii) | urea application; |
| (ix) | other carbon-containing fertilizers; |
| (x) | other. |
| (16) | Annex I is amended in accordance with Annex I to this amending Regulation; |
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| (17) | Annex II is amended in accordance with Annex II to this amending Regulation; |
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| (18) | in Annex III, the entry for the United Kingdom is deleted; |
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| (19) | the text set out in Annex III to this amending Regulation is inserted as Annex IIa; |
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| (20) | in Annex IV, Section C, the entry for the United Kingdom is deleted; |
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| (21) | Annex VI is amended in accordance with Annex IV to this amending Regulation; |
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| (22) | in Annex VII, the entry for the United Kingdom is deleted. |
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art_2
#art_2
Article 2
Regulation (EU) 2018/1999 is amended as follows:
| (1) | in Article 2, the following points are added:‘(63)“geographic information system” means a computer system capable of capturing, storing, analysing, and displaying geographically referenced information;(64)“geo-spatial application” means an electronic application form that includes an IT application based on a geographic information system that allows beneficiaries to spatially declare the agricultural parcels of the holding and non-agricultural areas claimed for payment.’; |
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| ‘(63) | “geographic information system” means a computer system capable of capturing, storing, analysing, and displaying geographically referenced information; |
| (64) | “geo-spatial application” means an electronic application form that includes an IT application based on a geographic information system that allows beneficiaries to spatially declare the agricultural parcels of the holding and non-agricultural areas claimed for payment.’; |
| (2) | in Article 4, point (a)(1)(ii) is replaced by the following:‘(ii)the Member State’s commitments and national targets for net greenhouse gas removals pursuant to Article 4(1) and (2) of Regulation (EU) 2018/841;’; |
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| ‘(ii) | the Member State’s commitments and national targets for net greenhouse gas removals pursuant to Article 4(1) and (2) of Regulation (EU) 2018/841;’; |
| (3) | in Article 9(2), the following point is added:‘(e)consistency of relevant financing measures, including the relevant share of revenues generated from the auctioning of EU ETS allowances under Directive 2003/87/EC that are used for land use, land-use change and forestry, Union support and the use of Union funds such as instruments of the Common Agricultural Policy, policies and measures, with regard to the achievement of the commitments, targets and budgets of the Member States set in accordance with Article 4 of Regulation (EU) 2018/841.’; |
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| ‘(e) | consistency of relevant financing measures, including the relevant share of revenues generated from the auctioning of EU ETS allowances under Directive 2003/87/EC that are used for land use, land-use change and forestry, Union support and the use of Union funds such as instruments of the Common Agricultural Policy, policies and measures, with regard to the achievement of the commitments, targets and budgets of the Member States set in accordance with Article 4 of Regulation (EU) 2018/841.’; |
| (4) | in Article 26(6), the following point is added:‘(c)amend Part 3 of Annex V to update the list of categories in accordance with relevant Union legislation.’; |
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| ‘(c) | amend Part 3 of Annex V to update the list of categories in accordance with relevant Union legislation.’; |
| (5) | in Article 37, the following paragraph is inserted:‘4a. Where the Commission finds during the initial check carried out pursuant to paragraph 4 of this Article a difference between the annual average of net removals in the years specified in Article 4(2) of Regulation (EU) 2018/841 reported by any Member State in the 2020 and 2023 or subsequent submission of the greenhouse gas inventory that is greater than 500 kt CO2 equivalent, the Commission shall verify:(a)the transparency, accuracy, consistency, comparability and completeness of information submitted; and(b)that LULUCF reporting is carried out in a manner which is consistent with UNFCCC guidance documentation or Union rules.The Commission shall make the results of that verification publicly available.’; |
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| (a) | the transparency, accuracy, consistency, comparability and completeness of information submitted; and |
| (b) | that LULUCF reporting is carried out in a manner which is consistent with UNFCCC guidance documentation or Union rules. |
| (6) | Article 38 is amended as follows:(a)the following paragraph is inserted:‘1a. In 2025, the Commission shall carry out a comprehensive review of the national inventory data submitted by Member States pursuant to Article 26(4) of this Regulation, in order to determine the annual targets of net greenhouse gas emissions reduction of the Member States pursuant to Article 4(3) of Regulation (EU) 2018/841 and in order to determine the annual emission allocations of the Member States pursuant to Article 4(3) of Regulation (EU) 2018/842.’;(b)in paragraph 2, the introductory wording is replaced by the following: ‘The comprehensive review referred to in paragraphs 1 and 1a shall include:’;(c)paragraph 4 is replaced by the following:‘4. Upon completion of the comprehensive review carried out pursuant to paragraph 1 of this Article, the Commission shall, by means of implementing acts, determine the total sum of emissions for the relevant years arising from the corrected inventory data for each Member State, split between emission data relevant for Article 9 of Regulation (EU) 2018/842 and emission data referred to in Part 1, point (c), of Annex V to this Regulation, and determine the total sum of emissions and removals relevant for Article 4 of Regulation (EU) 2018/841.’; |
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| (a) | the following paragraph is inserted:‘1a. In 2025, the Commission shall carry out a comprehensive review of the national inventory data submitted by Member States pursuant to Article 26(4) of this Regulation, in order to determine the annual targets of net greenhouse gas emissions reduction of the Member States pursuant to Article 4(3) of Regulation (EU) 2018/841 and in order to determine the annual emission allocations of the Member States pursuant to Article 4(3) of Regulation (EU) 2018/842.’; |
| (b) | in paragraph 2, the introductory wording is replaced by the following: ‘The comprehensive review referred to in paragraphs 1 and 1a shall include:’; |
| (c) | paragraph 4 is replaced by the following:‘4. Upon completion of the comprehensive review carried out pursuant to paragraph 1 of this Article, the Commission shall, by means of implementing acts, determine the total sum of emissions for the relevant years arising from the corrected inventory data for each Member State, split between emission data relevant for Article 9 of Regulation (EU) 2018/842 and emission data referred to in Part 1, point (c), of Annex V to this Regulation, and determine the total sum of emissions and removals relevant for Article 4 of Regulation (EU) 2018/841.’; |
| (7) | Annex V is amended in accordance with Annex V to this amending Regulation. |
|---|
art_3
#art_3
Article 3
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
Provenance and validity dates, identifier, hash
| as of | 2023-04-19 → this publisher state was selected |
| publisher state | publisher version 2023-04-19 → latest held publisher-asserted |
| type | REG Regulation (EU) 2023/839 of the European Parliament and of the Council of 19 April 2023 amending Regulation (EU) 2018/841 as regards the scope, simplifying the reporting and compliance rules, and setting out the targets of the Member States for 2030, and Regulation (EU) 2018/1999 as regards improvement in monitoring, reporting, tracking of progress and review (Text with EEA relevance) |
| language | en |
| published | 2023-04-19 |
| lex_id | eu-eurlex:32023r0839:2023-04-19--1cbff3444599a294727dfc66b9e55a84d060b2253f5047c5cef8350fc008a3a9 |
| record sha256 | 039ed66447921bb1b346efae50b69561dd994e0b4af924dc06c661ce2d313aa0 |
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| index built | 2026-08-15T09:01:06Z · corpus e9c4df0981c855855a1a28218cf086ddeb5bb691 |
| stamp signature | valid (ECDSA-P256) |