(c)
whether all greenhouse gas emissions covered by this Directive are effectively accounted for, and whether double counting is effectively avoided; in particular, it shall assess the accounting of the greenhouse gas emissions which are considered to have been captured and utilised in a product in a manner other than that referred to in Article 12(3b).
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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.