(b)

DIRECTIVE 2003/87/EC OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC (Text with EEA relevance) ANNEX I CATEGORIES OF ACTIVITIES REFERRED TO IN ARTICLES 2(1), 3, 4, 14(1), 28 AND 30 ANNEX II GREENHOUSE GASES REFERRED TO IN ARTICLES 3 AND 30 ANNEX III CRITERIA FOR NATIONAL ALLOCATION PLANS REFERRED TO IN ARTICLES 9, 22 AND 30 ANNEX IV PRINCIPLES FOR MONITORING AND REPORTING REFERRED TO IN ARTICLE 14(1) ANNEX V CRITERIA FOR VERIFICATION REFERRED TO IN ARTICLE 15 · European Union

they originate from a State that is listed in the implementing act adopted pursuant to Article 25a(3) as participating in ICAO’s Carbon Offsetting and Reduction Scheme for International Aviation (CORSIA). This condition shall not apply in respect of emissions released before 2027, nor shall it apply in respect of least developed countries or small island developing States, as defined by the United Nations, except for those States whose GDP per capita equals or exceeds the Union average.

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Source: EUR-Lex CELLAR · retrieved 2026-08-09 · Text as consolidated on 2024-03-01; changes after this date are not shown.