### (36) all public entities investing public resources through procurement should lead by example when awarding contracts and concessions by choosing products , services works and buildings with the highest energy efficiency performance , also in relation to those procurements that are not subject to specific requirements under directive 2009/30/ec. in that context , all award procedures for public contracts and concessions with the value above the thresholds set out in articles 6 and 7 of directive 2014/23/eu of the european parliament and of the council67 , article 2(1) of directive 2014/24/eu of the european parliament and of the council68 , and articles 3 and 4 of directive 2014/25/eu of the european parliament and of the council , need to take into account the energy efficiency performance of the products , buildings and services set by union or national law , by considering as priority the energy efficiency first principle in their procurement procedures. ### (36) all public entities investing public resources through procurement should lead by example when awarding contracts and concessions by choosing products , services works and buildings with the highest energy efficiency performance , also in relation to those procurements that are not subject to specific requirements under directive 2009/30/ec. in that context , all award procedures for public contracts and concessions with the value above the thresholds set out in articles 6 and 7 of directive 2014/23/eu of the european parliament and of the council67 , article 2(1) of directive 2014/24/eu of the european parliament and of the council68 , and articles 3 and 4 of directive 2014/25/eu of the european parliament and of the council , need to take into account the energy efficiency performance of the products , buildings and services set by union or national law , by considering as priority the energy efficiency first principle in their procurement procedures , if this is cost-effective and financially viable.


### (47) member states are required to achieve cumulative end-use energy savings for the entire obligation period up to 2030 , equivalent to new annual savings of at least 0 ,8% of final energy consumption up to 31 december 2023 and of at least [xx]% as of 1 january 2024 . that requirement could be met by new policy measures that are adopted during the obligation period from 1 january 2021 to 31 december 2030 or by new individual actions as a result of policy measures adopted during or before the previous period , provided that the individual actions that trigger energy savings are introduced during the following period. to that end , member states should be able to make use of an energy efficiency obligation scheme , alternative policy measures , or both. ### (47) member states should be able to make use of an energy efficiency obligation scheme , alternative policy measures , or both , so that they can make energy savings in a flexible manner.


### (50) when designing policy measures to fulfil the energy savings obligation , member states should respect the climate and environmental standards and priorities of the union and comply with the principle of ‘do no significant harm’ within the meaning of regulation (eu) 2020/85271 . member states should not promote activities that are not environmentally sustainable such as use of solid fossil fuels. the energy savings obligation aims at strengthening the response to climate change by promoting incentives to member states to implement a sustainable and clean policy mix , which is resilient , and mitigates climate change. therefore , energy savings from policy measures regarding the use of direct fossil fuel combustion will not be eligible energy savings under energy savings obligation as of transposition of this directive. it will allow aligning the energy savings obligation with the objectives of the european green deal , the climate target plan , the renovation wave strategy , and mirror the need for action identified by the iea in its net zero report72 . the restriction aims at encouraging member states to spend public money into future-proof , sustainable technologies only. it is important that member states provide a clear policy framework and investment certainty to market actors. the implementation of the calculation methodology under energy savings obligation should allow all market actors to adapt their technologies in a reasonable timeframe. where member states support the uptake of efficient fossil fuel technologies or early replacement of such technology , for example through subsidy schemes or energy efficiency obligation schemes , energy savings may not be eligible anymore under the energy savings obligation. while energy savings resulting , for example , from the promotion of natural gas-based cogeneration would not be eligible , the restriction would not apply for indirect fossil fuel usage , for example where the electricity production includes fossil fuel generation. policy measures targeting behavioural changes to reduce the consumption of fossil fuel , for example through information campaigns , eco-driving , should remain eligible. the energy savings from policy measures targeting building renovations may contain measures such as a replacement of fossil fuel heating systems together with building fabric improvements , which should be limited to those technologies that allow achieving the required energy savings according to the national building codes established in a member state. nevertheless , member states should promote upgrading heating systems as part of deep renovations in line with the long-term objective of carbon neutrality , i.e. reducing the heating demand and covering the remaining heating demand with a carbon-free energy source. ### (50) when designing policy measures to fulfil the energy savings obligation , member states should respect the climate and environmental standards and priorities of the union and comply with the principle of ‘do no significant harm’ within the meaning of regulation (eu) 2020/85271 . member states should not promote activities that are not environmentally sustainable such as use of solid fossil fuels. the energy savings obligation aims at strengthening the response to climate change by promoting incentives to member states to implement a sustainable and clean policy mix , which is resilient , and mitigates climate change. therefore , energy savings from policy measures regarding the use of direct solid fossil fuel combustion will not be eligible energy savings under energy savings obligation as of transposition of this directive. it will allow aligning the energy savings obligation with the objectives of the european green deal , the climate target plan , the renovation wave strategy , and mirror the need for action identified by the iea in its net zero report72 . the restriction aims at encouraging member states to spend public money into future-proof , sustainable technologies only. it is important that member states provide a clear policy framework and investment certainty to market actors. the implementation of the calculation methodology under energy savings obligation should allow all market actors to adapt their technologies in a reasonable timeframe. where member states support the uptake of efficient fossil fuel technologies or early replacement of such technology , for example through subsidy schemes or energy efficiency obligation schemes , energy savings may not be eligible anymore under the energy savings obligation. policy measures targeting behavioural changes to reduce the consumption of fossil fuel , for example through information campaigns , eco-driving , should remain eligible. the energy savings from policy measures targeting building renovations may contain measures such as a replacement of inefficient fossil fuel heating systems together with building fabric improvements , which should be limited to those technologies that allow achieving the required energy savings according to the national building codes established in a member state. nevertheless , member states should promote upgrading heating systems as part of deep renovations in line with the long-term objective of carbon neutrality , i.e. reducing the heating demand and covering the remaining heating demand with a carbon-free energy source.


### (50) when designing policy measures to fulfil the energy savings obligation , member states should respect the climate and environmental standards and priorities of the union and comply with the principle of ‘do no significant harm’ within the meaning of regulation (eu) 2020/85271. member states should not promote activities that are not environmentally sustainable such as use of solid fossil fuels. the energy savings obligation aims at strengthening the response to climate change by promoting incentives to member states to implement a sustainable and clean policy mix , which is resilient , and mitigates climate change. therefore , energy savings from policy measures regarding the use of direct fossil fuel combustion will not be eligible energy savings under energy savings obligation as of transposition of this directive. it will allow aligning the energy savings obligation with the objectives of the european green deal , the climate target plan , the renovation wave strategy , and mirror the need for action identified by the iea in its net zero report72. the restriction aims at encouraging member states to spend public money into future-proof , sustainable technologies only. it is important that member states provide a clear policy framework and investment certainty to market actors. the implementation of the calculation methodology under energy savings obligation should allow all market actors to adapt their technologies in a reasonable timeframe. where member states support the uptake of efficient fossil fuel technologies or early replacement of such technology , for example through subsidy schemes or energy efficiency obligation schemes , energy savings may not be eligible anymore under the energy savings obligation. while energy savings resulting , for example , from the promotion of natural gas-based cogeneration would not be eligible , the restriction would not apply for indirect fossil fuel usage , for example where the electricity production includes fossil fuel generation. policy measures targeting behavioural changes to reduce the consumption of fossil fuel , for example through information campaigns , eco-driving , should remain eligible. the energy savings from policy measures targeting building renovations may contain measures such as a replacement of fossil fuel heating systems together with building fabric improvements , which should be limited to those technologies that allow achieving the required energy savings according to the national building codes established in a member state. nevertheless , member states should promote upgrading heating systems as part of deep renovations in line with the long-term objective of carbon neutrality , i.e. reducing the heating demand and covering the remaining heating demand with a carbon-free energy source. ### (50) when designing policy measures to fulfil the energy savings obligation , member states should respect the climate and environmental standards and priorities of the union and comply with the principle of ‘do no significant harm’ within the meaning of regulation (eu) 2020/85271. member states should not promote activities that are not environmentally sustainable such as use of solid fossil fuels. the energy savings obligation aims at strengthening the response to climate change by promoting incentives to member states to implement a sustainable and clean policy mix , which is resilient , and mitigates climate change. therefore , energy savings from policy measures regarding the use of direct fossil fuel combustion in new products , equipment , vehicles or buildings will be eligible energy savings under energy savings obligation only up to a maximum limit as of transposition of this directive. it will allow aligning the energy savings obligation with the objectives of the european green deal , the climate target plan , the renovation wave strategy , and mirror the need for action identified by the iea in its net zero report72. the restriction aims at encouraging member states to spend public money into future-proof , sustainable technologies only. it is important that member states provide a clear policy framework and investment certainty to market actors. the implementation of the calculation methodology under energy savings obligation should allow all market actors to adapt their technologies in a reasonable timeframe. where member states support the uptake of efficient fossil fuel technologies or early replacement of such technology , for example through subsidy schemes or energy efficiency obligation schemes , energy savings may be eligible up to a maximum limit under the energy savings obligation. policy measures targeting behavioural changes to reduce the consumption of fossil fuel , for example through information campaigns , eco-driving , should remain eligible. the energy savings from policy measures targeting building renovations may contain measures such as a replacement of inefficient heating systems together with building fabric improvements , which should be limited to those technologies that allow achieving the required energy savings according to the national building codes established in a member state. nevertheless , member states should promote upgrading heating systems as part of deep renovations in line with the long-term objective of carbon neutrality , i.e. reducing the heating demand and covering the remaining heating demand with more carbon-free energy.


### (54) member states and obligated parties should make use of all available means and technologies , except regarding the use of direct fossil fuel combustion technologies , to achieve the cumulative end-use energy savings required , including by promoting sustainable technologies in efficient district heating and cooling systems , efficient heating and cooling infrastructure and energy audits or equivalent management systems , provided that the energy savings claimed comply with the requirements laid down in article 8 and annex v to this directive. member states should aim for a high degree of flexibility in the design and implementation of alternative policy measures. member states should encourage actions resulting in energy savings over the long lifetimes. ### (54) member states and obligated parties should make use of all available means and technologies , except regarding the use of direct solid fossil fuel combustion technologies , to achieve the cumulative end-use energy savings required , including by promoting sustainable technologies in efficient district heating and cooling systems , efficient heating and cooling infrastructure and energy audits or equivalent management systems , provided that the energy savings claimed comply with the requirements laid down in article 8 and annex v to this directive. member states should aim for a high degree of flexibility in the design and implementation of alternative policy measures. member states should encourage actions resulting in energy savings over the long lifetimes.


### (63) to tap the energy savings potential in certain market segments where energy audits are generally not offered commercially (such as small and medium-sized enterprises (smes)) , member states should develop programmes to encourage smes to undergo energy audits. energy audits should be mandatory and regular for large enterprises , as energy savings can be significant. energy audits should take into account relevant european or international standards , such as en iso 50001 (energy management systems) , or en 16247-1 (energy audits) , or , if including an energy audit , en iso 14000 (environmental management systems) and thus be also in line with the provisions of annex vi to this directive as such provisions do not go beyond the requirements of these relevant standards. a specific european standard on energy audits is currently under development. energy audits may be carried out on a stand-alone basis or be part of a broader environmental management system or an energy performance contract. in all such cases those systems should comply with the minimum requirements of annex vi. in addition , specific mechanisms and schemes established to monitor emissions and fuel consumption by certain transport operators , for example under eu law the eu ets , may be considered compatible with energy audits , including in energy management systems , if they comply with the minimum requirements set out in annex vi. ### (63) to tap the energy savings potential in certain market segments where energy audits are generally not offered commercially (such as small and medium-sized enterprises (smes)) , member states should develop programmes to encourage smes to undergo energy audits. energy audits and other tools with the same aim are particularly important for large enterprises , as energy savings can be significant. energy audits should take into account relevant european or international standards , such as en iso 50001 (energy management systems) , or en 16247-1 (energy audits) , or , if including an energy audit , en iso 14000 (environmental management systems) and thus be also in line with the provisions of annex vi to this directive as such provisions do not go beyond the requirements of these relevant standards. a specific european standard on energy audits is currently under development. energy audits may be carried out on a stand-alone basis or be part of a broader environmental management system or an energy performance contract. in all such cases those systems should comply with the minimum requirements of annex vi. in addition , specific mechanisms and schemes established to monitor emissions and fuel consumption by certain transport operators , for example under eu law the eu ets , may be considered compatible with energy audits , including in energy management systems , if they comply with the minimum requirements set out in annex vi.


### (123) energy generated on or in buildings from renewable energy technologies reduces the amount of energy supplied from fossil fuels. the reduction of energy consumption and the use of energy from renewable sources in the buildings sector are important measures to reduce the union's energy dependence and greenhouse gas emissions , especially in view of ambitious climate and energy objectives set for 2030 as well as the global commitment made in the context of the paris agreement. for the purposes of their cumulative energy savings obligation member states may take into account energy savings from policy measures promoting renewable technologies to meet their energy savings requirements in accordance with the calculation methodology provided in this directive . energy savings from policy measures regarding the use of direct fossil fuel combustion should not be counted. ### (123) renewable energy generated on or in buildings reduces the demand for fossil fuels. the reduction of energy consumption and the use of energy from renewable sources and the demand flexibility in the buildings sector are important measures to reduce the union's energy dependence and greenhouse gas emissions , and energy system resilience especially in view of ambitious climate and energy objectives set for 2030 as well as the global commitment made in the context of the paris agreement. for the purposes of their cumulative energy savings obligation member states may take into account energy savings from policy measures promoting renewable technologies to meet their energy savings requirements in accordance with the calculation methodology provided in this directive , and technologies to contribute to reduce the energy system constraints and increase its resiliency. energy savings from policy measures regarding the use of direct combustion of fossil fuel combustion with no prospect of decarbonising by further technology upgrade and/or use of renewable fuels should not be counted.


### (123) energy generated on or in buildings from renewable energy technologies reduces the amount of energy supplied from fossil fuels. the reduction of energy consumption and the use of energy from renewable sources in the buildings sector are important measures to reduce the union’s energy dependence and greenhouse gas emissions , especially in view of ambitious climate and energy objectives set for 2030 as well as the global commitment made in the context of the paris agreement. for the purposes of their cumulative energy savings obligation member states may take into account energy savings from policy measures promoting renewable technologies to meet their energy savings requirements in accordance with the calculation methodology provided in this directive. energy savings from policy measures regarding the use of direct fossil fuel combustion should not be counted. ### (123) energy generated on or in buildings from renewable energy technologies reduces the amount of energy supplied from fossil fuels. the reduction of energy consumption and the use of energy from renewable sources in the buildings sector are important measures to reduce the union’s energy dependence and greenhouse gas emissions , especially in view of ambitious climate and energy objectives set for 2030 as well as the global commitment made in the context of the paris agreement. for the purposes of their cumulative energy savings obligation member states may take into account energy savings from policy measures promoting renewable technologies to meet their energy savings requirements in accordance with the calculation methodology provided in this directive. energy savings from policy measures regarding the use of direct fossil fuel combustion that cannot be decarbonised through improved technology and/or the use of renewable fuels should not be counted.


### (123) energy generated on or in buildings from renewable energy technologies reduces the amount of energy supplied from fossil fuels. the reduction of energy consumption and the use of energy from renewable sources in the buildings sector are important measures to reduce the union’s energy dependence and greenhouse gas emissions , especially in view of ambitious climate and energy objectives set for 2030 as well as the global commitment made in the context of the paris agreement. for the purposes of their cumulative energy savings obligation member states may take into account energy savings from policy measures promoting renewable technologies to meet their energy savings requirements in accordance with the calculation methodology provided in this directive. energy savings from policy measures regarding the use of direct fossil fuel combustion should not be counted. ### (123) energy generated on or in buildings from renewable energy technologies reduces the amount of energy supplied from fossil fuels. the reduction of energy consumption and the use of energy from renewable sources in the buildings sector are important measures to reduce the union’s energy dependence and greenhouse gas emissions , especially in view of ambitious climate and energy objectives set for 2030 as well as the global commitment made in the context of the paris agreement. for the purposes of their cumulative energy savings obligation member states may take into account energy savings from policy measures promoting renewable technologies to meet their energy savings requirements in accordance with the calculation methodology provided in this directive. therefore , energy savings from policy measures regarding the use of direct fossil fuel combustion should not be eligible energy savings under the energy savings obligation if they are not suitable for decarbonisation through more advanced technologies and/or the use of renewables.


### 1. this directive establishes a common framework of measures to promote energy efficiency within the union in order to ensure that the union's target on energy efficiency is met and enables further energy efficiency improvements . ### 1. this directive establishes a common framework of measures to promote energy efficiency and system within the union in order to ensure that the union's target on energy efficiency is met and enables further energy efficiency improvements .


### this directive lays down rules designed to implement energy efficiency as a priority across all sectors , remove barriers in the energy market and overcome market failures that impede efficiency in the supply and use of energy. it also provides for the establishment of indicative national energy efficiency contributions for 2030. ### this directive lays down rules designed to implement energy efficiency as a priority across all sectors , remove barriers in the energy market and overcome market failures that impede efficiency in the supply and use of energy. it also provides for the establishment of indicative national energy efficiency contributions for 2040.


### (30) ‘smart metering system’ or ‘intelligent metering system’ means ’smart metering system’ as defined in directive (eu) 2019/944 ; ### (30) ‘smart metering system’ or ‘intelligent metering system’ means ’smart metering system’ as defined in directive (eu) 2019/944 and intelligent metering system as defined in directive (eu) 2009/73 ;


### c) where applicable , carry out early , forward-looking investments into energy efficiency improvement measures before distributional impacts from other policies and measures show effect; ### c) where applicable , carry out early , forward-looking investments into energy efficiency improvement measures before distributional impacts from other policies and measures show effect while taking into account security of supply and affordability of energy;


### 1. as part of its integrated national energy and climate plan , its subsequent integrated national energy and climate plan and respective progress reports notified in accordance with regulation (eu) 2018/1999 , each member state shall notify to the commission a comprehensive heating and cooling assessment. that comprehensive assessment shall contain the information set out in annex ix and shall be accompanied with the assessment carried out pursuant to article 15(7) of directive (eu) 2018/2001. ### deleted


### 5. member states shall adopt policies and measures which ensure that the potential identified in the comprehensive assessments carried out pursuant to paragraph 1 is realised. these policies and measures shall include at least the elements set out in annex ix. each member state shall notify those policies and measures as part of the update of its integrated national energy and climate plans , its subsequent integrated national energy and climate plan , and respective progress reports notified in accordance with regulation (eu) 2018/1999. ### deleted


### 5. member states shall adopt policies and measures , which ensure that the potential identified in the comprehensive assessments carried out pursuant to paragraph 1. these policies and measures shall include at least the elements set out in annex ix. each member state shall notify those policies and measures as part of the update of its integrated national energy and climate plans , its subsequent integrated national energy and climate plan , and respective progress reports notified in accordance with regulation (eu) 2018/1999. ### 5. member states shall adopt policies and measures , which ensure that the potential identified in the comprehensive assessments carried out pursuant to paragraphs 1 and 3. these policies and measures shall include at least the elements set out in annex ix. each member state shall notify those policies and measures as part of the update of its integrated national energy and climate plans , its subsequent integrated national energy and climate plan , and respective progress reports notified in accordance with regulation (eu) 2018/1999.


### be based on the information and data provided in the comprehensive assessments carried out pursuant to paragraph 1 and provide an estimate and mapping of the potential for increasing energy efficiency , including via waste heat recovery , and renewable energy in heating and cooling in that particular area; ### be based on the information and data provided in the comprehensive assessments carried out pursuant to paragraph 1 and provide an estimate and mapping of the potential for increasing energy efficiency , including via high-efficiency cogeneration , waste heat recovery , and renewable energy in heating and cooling in that particular area;


### be based on the information and data provided in the comprehensive assessments carried out pursuant to paragraph 1 provide estimate and mapping of the potential for increasing energy efficiency , including via waste heat recovery , and renewable energy in heating and cooling in that particular area; ### be based on the information and data provided in the comprehensive assessments carried out pursuant to paragraph 1 provide estimate and mapping of the potential for increasing energy efficiency , including via waste heat recovery , and renewable energy in heating and cooling in the region;


### member states shall ensure that the public is given the opportunity to participate the preparation of heating and cooling plans , the comprehensive assessment and the policies and measures. ### member states shall ensure that the public , including relevant heat and electricity stakeholders , is given the opportunity to participate the preparation of heating and cooling plans , the comprehensive assessment and the policies and measures.


### a. until 31 december 2025 , a system using at least 50% renewable energy , 50% waste heat , 75% cogenerated heat or 50% of a combination of such energy and heat; ### a. until 31 december 2029 , a system using at least 50% renewable and decarbonised energy , 50% waste heat , 75% cogenerated heat or 50% of a combination of such energy and heat going into the network;


### a. until 31 december 2025 , a system using at least 50% renewable energy , 50% waste heat , 75% cogenerated heat or 50% of a combination of such energy and heat; ### a. until 31 december 2025 , a system using at least 50% renewable energy , 50% waste heat , 75% cogenerated heat or 50% of a combination of such energy and heat going into the network;


### b. from 1 january 2026 , a system using at least 50% renewable energy , 50% waste heat , 80% of high-efficiency cogenerated heat or at least a combination of such thermal energy going into the network where the share of renewable energy is at least 5% and the total share of renewable energy , waste heat or high-efficiency cogenerated heat is at least 50%; ### b. from 1 january 2030 , a system using at least 50% renewable and decarbonised energy , 50% waste heat , 80% of heat from high-efficiency cogeneration heat or at least a combination of such thermal energy going into the network where the share of renewable energy is at least 10% and the total share of renewable and decarbonised energy , waste heat or high-efficiency cogenerated heat is at least 60%;


### b. from 1 january 2026 , a system using at least 50% renewable energy , 50% waste heat , 80% of high-efficiency cogenerated heat or at least a combination of such thermal energy going into the network where the share of renewable energy is at least 5% and the total share of renewable energy , waste heat or high-efficiency cogenerated heat is at least 50%; ### b. from 1 january 2026 , a system using at least 50% renewable energy , 50% waste heat , 75% of cogenerated heat or at least a combination of such thermal energy going into the network where the share of renewable energy is at least 5% and the total share of renewable energy , waste heat or high-efficiency cogenerated heat is at least 50%;


### c. from 1 january 2035 , a system using at least 50% renewable energy and waste heat , where the share of renewable energy is at least 20%; ### c. from 1 january 2040 , a system using at least 60% renewable and decarbonised energy , high efficiency cogeneration heat and waste heat , where the share of renewable energy is at least 20% and where high efficiency cogeneration heat is used from heat that cannot be supplied with renewable electricity in line with art. 24 par. 4(a) of this directive and article 2 paragraph 9 of directive (eu) 218/2001;


### c. from 1 january 2035 , a system using at least 50% renewable energy and waste heat , where the share of renewable energy is at least 20%; ### c. from 1 january 2035 , a system using at least 50% renewable energy and waste heat , where the share of renewable energy is at least 20% , or a system using at least 75% of high efficiency cogenerated heat and renewable energy , where the share of renewable energy is at least 10%;


### c. from 1 january 2035 , a system using at least 50% renewable energy and waste heat , where the share of renewable energy is at least 20%; ### c. from 1 january 2035 , a system using at least 50% renewable energy and waste heat , where the share of renewable energy is at least 20% or a system using at least 75% of high efficiency cogenerated heat and renewable energy , where the share of renewable energy is at least 10%;


### d. from 1 january 2045 , a system using at least 75 % renewable energy and waste heat , where the share of renewable energy is at least 40%; ### deleted


### d. from 1 january 2045 , a system using at least 75 % renewable energy and waste heat , where the share of renewable energy is at least 40%; ### d. from 1 january 2045 , a system using at least 75 % renewable and decarbonised energy , high efficiency cogeneration heat and waste heat , where the share of renewable energy is at least 40% and where high efficiency cogeneration heat is used for heat that cannot be supplied with renewable electricity in line with article 24 paragraph 4(a) of this directive and article 2 paragraph 9 of directive (eu) 2018/2001;


### e. from 1 january 2050 , a system using only renewable energy and waste heat , where the share of renewable energy is at least 60%. ### deleted


### e. from 1 january 2050 , a system using only renewable energy and waste heat , where the share of renewable energy is at least 60%. ### e. by 31 december2025 the operator draws up a decarbonisation roadmap to be submitted to the competent authority and published for transitioning away from the most polluting fossil fuels , compatible with the union’s 2030 climate target and the 2050 climate neutrality target;


### 2. member states shall ensure that where a district heating and cooling system is built or substantially refurbished it meets the criteria set out in paragraph 1 applicable at such time when it starts or continues its operation after the refurbishment. in addition , member states shall ensure that when a district heating and cooling system is built or substantially refurbished , there is no increase in the use of fossil fuels other than natural gas in existing heat sources compared to the annual consumption averaged over the previous three calendar years of full operation before refurbishment , and that any new heat sources in that system do not use fossil fuels other than natural gas. ### 2. member states shall ensure that when a district heating and cooling system is built or substantially refurbished , there is no increase in the use of fossil fuels other than natural gas in existing heat sources compared to the annual consumption averaged over the previous three calendar years of full operation before refurbishment , and that any new heat sources in that system do not use fossil fuels other than natural gas.


### 3. member states shall ensure that as from 1 january 2025 , and every five years thereafter , operators of all existing district heating and cooling systems with a total energy output exceeding 5 mw and which do not meet the criteria set out in paragraph 1(b) to (e) , prepare a plan to increase primary energy efficiency and renewable energy. the plan shall include measures to meet the criteria set out in paragraph 1(b) to (e) and shall be approved by the competent authority. ### 3. member states shall ensure that as from 1 january 2025 , and every five years thereafter , operators of all existing district heating and cooling systems with a total energy output exceeding 5 mw and which do not meet the criteria set out in paragraph 1(b) to (e) , prepare a plan to increase primary energy efficiency and renewable energy. the plan shall include measures to meet the criteria set out in paragraph 1(b) to (e) and shall be approved by the competent authority. investments listed in the plans are eligible for funding on the same basis as investments in energy efficient systems.


### 1. national energy regulatory authorities shall apply the energy efficiency first principle in accordance with article 3 of this directive in carrying out the regulatory tasks specified in directives (eu) 2019/944 and 2009/73/ec regarding their decisions on the operation of the gas and electricity infrastructure , including their decisions on network tariffs . ### 1. national energy regulatory authorities shall apply the energy efficiency first principle in accordance with article 3 of this directive in carrying out the regulatory tasks specified in directives (eu) 2019/944 and 2009/73/ec regarding their decisions on the operation of the gas and electricity infrastructure.


### 2. member states shall ensure that gas and electricity transmission and distribution network operators apply the energy efficiency first principle in accordance with article 3 of this directive in their network planning , network development and investment decisions. while taking security of supply and market integration into account , member states shall ensure that transmission system operators and distribution system operators do not invest in stranded assets to contribute to climate change mitigation. national regulatory authorities should provide methodologies and guidance on how to assess alternatives in the cost-benefit analysis , taking into account wider benefits , and verify the implementation of the energy efficiency first principle by the transmission system operators or distribution system operators when approving , verifying or monitoring the projects submitted by the transmission system operators or distribution system operators. ### 2. member states shall ensure that gas and electricity transmission and distribution network operators apply the energy efficiency first principle in accordance with article 3 of this directive in their network planning , network development and investment decisions. while taking security of supply and market integration into account , member states shall ensure that transmission system operators and distribution system operators do not invest in stranded assets to contribute to climate change mitigation. national regulatory authorities should provide methodologies and guidance on how to assess alternatives in the cost-benefit analysis , making the most of the energy infrastructure and taking into account wider benefits , and verify the implementation of the energy efficiency first principle by the transmission system operators or distribution system operators when approving , verifying or monitoring the projects submitted by the transmission system operators or distribution system operators and the impact on the security of , and access to , the energy supply.


### 7. national regulatory authorities shall ensure the removal of those incentives in transmission and distribution tariffs that are detrimental to the energy efficiency of the generation , transmission , distribution and supply of electricity and gas. ### 7. national regulatory authorities shall ensure the removal of those incentives in transmission and distribution tariffs that are detrimental to the energy efficiency of the generation , storage , transmission , distribution , demand and supply of electricity and gas , resulting in inefficient use of the energy infrastructure.


### the union's 2030 headline targets on energy efficiency set out in article 4(1) with a view to revising those that targets upwards in the event of substantial cost reductions resulting from economic or technological developments , or where needed to meet the union's decarbonisation targets for 2040 or 2050 , or its international commitments for decarbonisation; ### the union's 2040 headline targets on energy efficiency set out in article 4(1) with a view to revising those targets in the event of substantial cost changes resulting from economic or technological developments;


### if member states shall continue to ensure that at least 3% of the total floor area of heated and/or cooled buildings owned by public bodies is renovated each year in accordance with paragraph 1 of article 6 with a view to revising the renovation rate in that article; ### if member states have succeeded in the objective that at least 3% of the total floor area of heated and/or cooled buildings owned by public bodies is renovated each year in accordance with paragraph 1 of article 6 with a view to revising the renovation rate in that article;


### where ceu is a correction factor , target is the level of national-specific ambition and fecb2030 pecb2030 is the 2020 reference scenario used as a baseline for 2030. ### where ceu is a correction factor , target is the level of national-specific ambition and fecb2030 pecb2030 is the 2020 reference scenario or other national scenario used as a baseline used as a baseline for 2030.


### 6. fpotential shall be calculated for each member state based on the final or primary energy savings under the primes mix 55% scenario for 2030. the savings are expressed in relation to 2020 reference scenario projections for 2030. ### 6. fpotential shall be calculated for each member state based on the final or primary energy savings under the primes mix 55% scenario for 2030. the savings are expressed in relation to 2020 reference scenario projections for 2030 or to other national scenario projections for2030 .


### — direct emissions of the carbon dioxide from cogeneration production that is fuelled with fossil fuels , are less than 270 gco2 per 1 kwh of energy output from the combined generation (including heating/cooling , power and mechanical energy). ### — direct emissions of the carbon dioxide from cogeneration production that is fuelled with fossil fuels , are less than 270 gco2 per 1 kwh of energy output from the combined generation (combining electrical , heating and cooling , including heating/cooling , power and mechanical energy) as of 1 january 2030. when calculating the abovementioned threshold , the operating conditions of cogeneration units , including seasonal changes of heat curve and ancillary services provided to electricity grid , shall be taken into account..


### energy savings as a result of policy measures regarding the use of direct fossil fuel combustion in products , equipment , transport systems , vehicles , buildings or works shall not count towards the fulfilment of energy savings obligation as from 1 january 2024; ### deleted


### for policies that accelerate the uptake of more efficient products and vehicles , except those regarding the use of direct fossil fuel combustion , full credit may be claimed , provided that it is shown that such uptake takes place before expiry of the average expected lifetime of the product or vehicle , or before the product or vehicle would usually be replaced , and the savings are claimed only for the period until end of the average expected lifetime of the product or vehicle to be replaced; ### for policies that accelerate the uptake of more efficient products and vehicles , except those regarding the use of direct solid fossil fuel combustion , full credit may be claimed , provided that it is shown that such uptake takes place before expiry of the average expected lifetime of the product or vehicle , or before the product or vehicle would usually be replaced , and the savings are claimed only for the period until end of the average expected lifetime of the product or vehicle to be replaced;


### 1. heating and cooling demand in terms of assessed useful energy110 and quantified final energy consumption in gwh per year111 by sectors: ### 1. heating and cooling annual demand in terms of assessed useful energy110 and quantified final energy consumption in gwh per year111 , and heating and cooling peak demand in terms of useful energy and energy consumption in gwh per day by sectors:


### by technology , in gwh per year112 , within sectors mentioned under point 1 where possible , distinguishing between energy derived from fossil and renewable sources: ### by technology , in gwh per year112 , and gwh per day in peak heating and cooling periods , within sectors mentioned under point 1 where possible , distinguishing between energy derived from fossil and renewable sources:


### 4. a forecast of trends in the demand for heating and cooling to maintain a perspective of the next 30 years in gwh and taking into account in particular projections for the next 10 years , the change in demand in buildings and different sectors of the industry , and the impact of policies and strategies related to the demand management , such as long-term building renovation strategies under directive (eu) 2018/844; ### 4. a forecast of trends in the demand for heating and cooling to maintain a perspective of the next 30 years in gwh/ year and gwh/day and taking into account in particular projections for the next 10 years , the change in demand in buildings and different sectors of the industry , and the impact of policies and strategies related to the demand management , such as long-term building renovation strategies under directive (eu) 2018/844;


### 1. stresses that a gender equality perspective should be integrated and ensured into all policy areas , particularly in light of the multiple gendered impacts of various ongoing climate , energy and social crises; reiterates therefore its call for the implementation of gender budgeting at all stages of the budgetary process; ### 1. stresses that a perspective based on equality between men and women should be integrated and ensured into adequate policy areas , particularly in light of the multiple impacts of various ongoing climate , energy and social crises; reiterates therefore its call for the adequate implementation of gender budgeting in the budgetary process;


### 1. grants the commission discharge in respect of the implementation of the general budget of the european union for the financial year 2021 / postpones its decision on granting the commission discharge in respect of the implementation of the general budget of the european union for the financial year 2021; ### 1. postpones its decision on granting the commission discharge in respect of the implementation of the general budget of the european union for the financial year 2021;


### 1. grants the interim director of the consumers , health , agriculture and food executive agency discharge in respect of the implementation of the agency’s budget for the financial year 2021 / postpones its decision on granting the interim director of the consumers , health , agriculture and food executive agency discharge in respect of the implementation of the agency’s budget for the financial year 2021; ### 1. postpones its decision on granting the interim director of the consumers , health , agriculture and food executive agency discharge in respect of the implementation of the agency’s budget for the financial year 2021;


### 1. grants the director of the european climate , infrastructure and environment executive agency discharge in respect of the implementation of the agency’s budget for the financial year 2021 / postpones its decision on granting the director of the european climate , infrastructure and environment executive agency discharge in respect of the implementation of the agency’s budget for the financial year 2021; ### 1. postpones its decision on granting the director of the european climate , infrastructure and environment executive agency discharge in respect of the implementation of the agency’s budget for the financial year 2021;


### 1. grants the director of the european education and culture executive agency discharge in respect of the implementation of the agency’s budget for the financial year 2021 / postpones its decision on granting the director of the european education and culture executive agency discharge in respect of the implementation of the agency’s budget for the financial year 2021; ### 1. postpones its decision on granting the director of the european education and culture executive agency discharge in respect of the implementation of the agency’s budget for the financial year 2021;


### 1. grants the director of the european innovation council and smes executive agency discharge in respect of the implementation of the agency’s budget for the financial year 2021 / postpones its decision on granting the director of the european innovation council and smes executive agency discharge in respect of the implementation of the agency’s budget for the financial year 2021; ### 1. postpones its decision on granting the director of the european innovation council and smes executive agency discharge in respect of the implementation of the agency’s budget for the financial year 2021;


### 1. grants the acting director of the european research council executive agency discharge in respect of the implementation of the agency’s budget for the financial year 2021 / postpones its decision on granting the acting director of the european research council executive agency discharge in respect of the implementation of the agency’s budget for the financial year 2021; ### 1. postpones its decision on granting the acting director of the european research council executive agency discharge in respect of the implementation of the agency’s budget for the financial year 2021;


### 1. grants the director of the european health and digital executive agency discharge in respect of the implementation of the agency’s budget for the financial year 2021 / postpones its decision on granting the director of the european health and digital executive agency discharge in respect of the implementation of the agency’s budget for the financial year 2021; ### 1. postpones its decision on granting the director of the european health and digital executive agency discharge in respect of the implementation of the agency’s budget for the financial year 2021;


### 3. welcomes the position of gender equality and mainstreaming as one of the horizontal principles for union funds in the multiannual financial framework for 2021-2027 and in the recovery and resilience facility; ### 3. welcomes the equality between men and women and its mainstreaming as one of the horizontal principles for union funds in the multiannual financial framework for 2021-2027 and in the recovery and resilience facility;


### 3. notes that the court of auditors (the 'court') , in its annual report on the implementation of the budget concerning the financial year 2021 , continued to find a material level of error in the spending area 'natural resources and environment' , also noting that expenditure in those areas is subject to complex eligibility conditions and drawing attention to the type of errors that may occur , such as ineligible beneficiaries or expenditure , administrative errors and failure to meet agri-environmental commitments; ### 3. notes that the court of auditors (the 'court') , in its annual report on the implementation of the budget concerning the financial year 2021 , continued to find a material level of error in the spending area 'natural resources and environment' , also noting that expenditure in those areas is subject to complex conditions and eligibility rules , drawing attention to the type of errors that may occur , which is most commonly ineligible beneficiaries or expenditure , administrative errors , and failure to meet agri-environmental commitments;


### 4. notes with concern that , despite the fact that member states stepped up implementation of their national programmes in 2021 , for both the asylum , migration and integration fund (amif) and the internal security fund (isf) significant amounts remain undisbursed; deeply regrets that its previous calls for splitting the amif lines by priority has not been followed up; stresses that such splitting could help increase transparency and accountability in budget spending and therefore reiterates its call to do so; ### 4. notes with concern that , despite the fact that member states stepped up implementation of their national programmes in 2021 , for both the asylum , migration and integration fund (amif) and the internal security fund (isf) significant amounts remain undisbursed;


### 4. welcomes the commission's work on a new classification to measure the gender impact of union spending; calls on the commission to ensure that this classification focuses on an accurate and comprehensive representation of the impact of programmes on gender equality; ### 4. welcomes the commission's work on a new classification to measure the sex indicator impact of union spending; calls on the commission to ensure that this classification focuses on an accurate and comprehensive representation of the impact of programmes on equality between men and women;


### 4. reiterates its deep concerns regarding the situation concerning the rule of law in a number of member states , which is deeply worrying in its own right and leads to serious losses for the union budget; underlines that union funds must not be used for anti-democratic activities or for strengthening authoritarianism; welcomes the first application of the conditionality mechanism in the case of hungary , procedure launched in november 2021 and concluded in december 2022 with the freezing of 55% of three cohesion policy programmes (around eur 6 ,35 billion); reiterates its strong conviction that member states must respect democracy and the rule of law in order to receive union funds and draws attention to the commission that the rule of law situation has also been deteriorating in other member states , calls therefore on the commission to trigger without delay the application of the conditionality mechanism whenever breaches of the principles of the rule of law are identified to be affecting or are in serious risk of affecting the sound financial management of the union budget or the protection of the financial interests of the union in a sufficiently direct way; moreover stresses that parliament , council and the commission need to closely co-operate together as allies; underlines its strong and repeated requests to the commission and executive agencies to ensure the protection of the union budget by making global and systematic use of digital and automated systems for reporting , monitoring and audit; ### 4. underlines its strong and repeated requests to the commission and executive agencies to ensure the protection of the union budget by making global and systematic use of digital and automated systems for reporting , monitoring and audit;


### 4. is concerned about destruction and confiscation of union-funded projects in the west bank; reminds of the position of the council , expressing its commitment to ensure that all agreements between israel and the eu must unequivocally and explicitly indicate the inapplicability to the territories occupied by israel since 1967 , as well as to continue the effective implementation of existing union legislation and bilateral arrangements applicable to settlement products; ### deleted


### 4. is concerned about destruction and confiscation of union-funded projects in the west bank; reminds of the position of the council , expressing its commitment to ensure that all agreements between israel and the eu must unequivocally and explicitly indicate the inapplicability to the territories occupied by israel since 1967 , as well as to continue the effective implementation of existing union legislation and bilateral arrangements applicable to settlement products; ### 4. notes the destruction and confiscation of union-funded projects in the west bank; calls on the eu to fully cooperate with israeli authorities when funding infrastructure and projects in areas of the west bank under israeli control in accordance with the oslo accords;


### 5. regrets the lack of specific budget lines for measures dedicated to gender equality , especially within the daphne programme , leading to a lack of transparency and accountability. ### deleted


### 5. recognises the critical role performed by unrwa in providing palestine refugees with vital services; commends the results of the study on palestinian schoolbooks performed by the georg eckert institute , confirming that they adhere to unesco standards and adopt criteria that are prominent in international education discourse. ### 5. stresses the ongoing and past mismanagement by unrwa and the use of facilities by eu-listed terror organisations; regrets that palestinian textbooks continue to include the promotion and glorification of terrorism , incitement to violence , and anti-semitism; calls for palestinian textbooks to adhere to the unesco standards of peace , tolerance , and non-violence;


### 5. recognises the critical role performed by unrwa in providing palestine refugees with vital services; commends the results of the study on palestinian schoolbooks performed by the georg eckert institute , confirming that they adhere to unesco standards and adopt criteria that are prominent in international education discourse. ### 5. notes the role performed by unrwa in providing palestine refugees with vital services; takes note of the results of the study on a small portion of palestinian schoolbooks performed by the georg eckert institute , confirming that the lessons on human rights and political education adhere to unesco standards , while the report also determines that textbooks contain anti-semitic narratives and glorification of violence that are not compatible with unesco standards;


### 2. notes with concern that special report 10/2021 , published by the eca1 , confirmed that the union’s budget cycle does not yet adequately take gender equality into account and that the commission has not yet fully implemented its commitment to include gender mainstreaming in the union budget; ### 2. notes that special report 10/2021 , published by the eca1 , confirmed that the union’s budget cycle does not yet adequately take gender equality into account and that the commission has not yet fully implemented its commitment to adequately include gender mainstreaming in the union budget;


### 9. notes with grave concern the court's finding in special report 09/20223 , stating that the reported spending was not always relevant to climate action , that the amount reported as having been spent for that purpose had been overstated by at least eur 72 billion , meaning that only around 13% of the 2014-2020 budget was spent on climate related purposes. therefore deplores that reliability issues could remain in the commission's reporting for the 2021-2027 period; ### 9. notes with concern the court's finding in special report 09/20223 , stating that the reported spending was not always relevant to climate action , and that the amount reported as having been spent for that purpose had been overstated by at least eur 72 billion , meaning that approximately 13% of the 2014-2020 budget was spent on climate related purposes. underlines its discontent that reliability issues could remain in the commission's reporting for the 2021-2027 period;


### a. whereas , gender equality and the elimination of inequalities are core values upon which the union is founded , and the commitment to promote gender equality and gender mainstreaming in all of its actions as enshrined in article 8 tfeu; ### a. whereas , gender equality and the elimination of inequalities are core values upon which the union is founded , and the commitment to promote equality between men and women in all of its actions as enshrined in article 8 tfeu;


### a. whereas , gender equality and the elimination of inequalities are core values upon which the union is founded , and the commitment to promote gender equality and gender mainstreaming in all of its actions as enshrined in article 8 tfeu; ### a. whereas , equality between women and men and the elimination of inequalities are core values upon which the union is founded , and the commitment to promote equality between women and men in all of its actions as enshrined in article 8 tfeu;


### 11. calls on the commission to provide parliament with an annual report setting out in detail the contribution of each budget item to the climate mainstreaming and the biodiversity targets , in order to facilitate their monitoring; calls further on the commission to report whether any budget item fails to respect the "do no significant harm" criterion as referred to in the taxonomy regulation; ### 11. calls on the commission to provide parliament with an annual report setting out in detail the contribution of each budget item to the climate mainstreaming and the biodiversity targets , in order to facilitate their monitoring;


### 12. regrets the court's finding , in its special report 16/20214 , that eu agricultural funding destined for climate action has not contributed to reducing greenhouse gas emissions; shares the court's view that the new common agricultural policy should have a greater focus on reducing agricultural emissions , and be more accountable and transparent about its contribution to climate mitigation; ### 12. regrets the court's finding , in its special report 16/20214 , that eu agricultural funding destined for climate action has not contributed to reducing greenhouse gas emissions; shares the court's view that the new common agricultural policy should be more accountable and transparent about its contribution to climate mitigation;


### 132. reiterates that the effectiveness of the rule of law conditionality mechanism in part rests on information stemming from audits and investigations at union level and not having this information available will make the mechanism less effective; ### deleted


### (11) member states should also replicate at any time the ranking of minimum levels of taxation as laid down in the annex in relation to different products for each given use in order to ensure an environmentally tailored structure of rates. the minimum levels of energy taxation should be automatically aligned every year to take into account the evolution of their real value in order to preserve the current level of rate harmonization and therefore reduce the volatility stemming from energy and food prices. this alignment should be made on the basis of the changes in the union-wide harmonised index of consumer prices excluding energy and unprocessed food as published by eurostat. ### (11) the minimum levels of energy taxation should take into account the evolution of their real value in order to preserve the current level of rate harmonization and therefore reduce the volatility stemming from energy and food prices.


### (23) fuel used for waterborne navigation , including fishing , should also be taxed , and the member states party to international agreements providing for the exemption of that fuel , have to , by the date of the application of this directive , ensure they eliminate the incompatibilities. it is necessary to allow for a different level of taxation to be applied to the use of energy products and electricity for intra-eu waterborne regular service navigation , fishing and freight transport and their respective at berth activities. considering the specificity of those uses , the minimum levels of taxation should be lower than the ones applicable to general motor fuel use. in order to provide an incentive to the use of sustainable alternative fuels and electricity , such fuels and electricity should be exempted from taxation for ten years. energy products and electricity used for the remaining intra-eu waterborne navigation should be subject to the standard levels of taxation applicable to motor fuels and electricity in the member states. ### (23) fuel used for sea going navigation , including fishing , should also be taxed , and the member states party to international agreements providing for the exemption of that fuel , have to , by the date of the application of this directive , ensure they eliminate the incompatibilities. it is necessary to allow for a different level of taxation to be applied to the use of energy products and electricity for intra-eu sea going regular service navigation , fishing and freight transport and their respective at berth activities. considering the specificity of those uses , the minimum levels of taxation should be lower than the ones applicable to general motor fuel use. in order to provide an incentive to the use of sustainable alternative fuels and electricity , such fuels and electricity should be exempted from taxation for ten years. energy products and electricity used for the remaining intra-eu sea going navigation should be subject to the standard levels of taxation applicable to motor fuels and electricity in the member states.


### for the purposes of ranking mentioned in the first subparagraph , electricity shall be considered together with other motor fuels and heating fuels indicated in tables b and c of annex i , except when member states apply a specific level of taxation to electricity used to charge electric vehicles , in which case electricity shall be considered together with motor fuels indicated in table a of annex i , unless otherwise specified in this directive. ### electricity shall be considered together with other motor fuels and heating fuels indicated in tables b and c of annex i , except when member states apply a specific level of taxation to electricity used to charge electric vehicles; in which case electricity shall be considered together with motor fuels indicated in table a of annex i , unless otherwise specified in this directive.


### 2. the minimum levels of taxation laid down in this directive shall be adapted every year starting from 1 january 2024 to take account of the changes in the harmonised index of consumer prices excluding energy and unprocessed food as published by eurostat. the minimum levels shall be adapted automatically , by increasing or decreasing the base amount in euro by the percentage change in that index over the preceding calendar year. ### deleted


### the commission is empowered to adopt delegated acts in accordance with article 29 to amend the minimum levels of taxation as referred to in the first subparagraph. ### deleted


### without prejudice to article 5(2) , when a transitional period is applicable as provided for in table b of annex i , the increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 january 2033. for low-carbon fuels , the minimum level of taxation set for the first year of the transitional period shall apply until 1 january 2033. ### when a transitional period is applicable as provided for in table b of annex i , the increase in the minimum levels of taxation shall be fixed at one tenth per year until ... [twelve years after the date of entry into force of this directive]. for low-carbon fuels , the minimum level of taxation set for the first year of the transitional period shall apply until ... [twelve years after the date of entry into force of this directive].


### without prejudice to article 5(2) , when a transitional period is applicable as provided for in table c of annex i , the increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 january 2033. for low-carbon fuels , the minimum level of taxation set for the first year of the transitional period shall apply until 1 january 2033. ### without prejudice to article 5(2) , when a transitional period is applicable as provided for in table c of annex i , the increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 january 2035.


### 1. without prejudice to article 5 , member states shall apply , as a single use , under fiscal control not less than minimum levels of taxation as set out in tables b and d of annex i to energy products supplied for use as fuel to vessels , and to electricity used directly for charging electric vessels , for the purposes of intra-eu waterborne regular service navigation , fishing and freight transport. ### 1. without prejudice to article 5 , member states shall apply , as a single use , under fiscal control not less than minimum levels of taxation as set out in tables b and d of annex i to energy products supplied for use as fuel to vessels , and to electricity used directly for charging electric vessels , for the purposes of intra-eu sea going regular service navigation , fishing and freight transport.


### for the purposes of this article , ‘intra-eu waterborne navigation’ shall mean navigation between two ports located in the union , including domestic navigation. ### for the purposes of this article , ‘intra-eu sea going navigation’ shall mean navigation between two ports located in the union , including domestic navigation.


### 2. member states may exempt or apply the same levels of taxation applied for intra-eu waterborne navigation to extra-eu waterborne navigation according to the type of activity. ### 2. member states may exempt or apply the same levels of taxation applied for intra-eu sea going navigation to extra-eu sea going navigation according to the type of activity.


### 5. member states may apply under fiscal control total or partial exemptions to electricity directly supplied to vessels berthed in ports. ### 5. member states shall apply under fiscal control total or partial exemptions to electricity directly supplied to vessels berthed in ports.


### without prejudice to other union provisions , member states may apply under fiscal control exemptions or reductions in the level of taxation to: ### without prejudice to other union provisions , member states shall apply under fiscal control exemptions or reductions in the level of taxation to:


### without prejudice to other union provisions , member states may apply under fiscal control exemptions or reductions in the level of taxation to: ### without prejudice to other union provisions , member states shall apply under fiscal control total or partial exemptions or reductions in the level of taxation to:


### electricity produced from combined heat and power generation , provided that cogeneration by the combined generators is high-efficiency cogeneration as defined in article 2 , point (34) , of directive 2012/27/eu. ; ### energy products and electricity produced from combined heat and power generation ,


### electricity produced from combined heat and power generation , provided that cogeneration by the combined generators is high-efficiency cogeneration as defined in article 2 , point (34) , of directive 2012/27/eu. ; ### energy products and electricity produced from combined heat and power generation;


### reductions in the level of taxation , which shall not go below the minima as set out in table c and d of annex i , to energy products and electricity used for combined heat and power generation , without prejudice to article 13; ### deleted


### 1. member states shall ensure that where equal minimum levels of taxation are laid down in annex i in relation to a given use , equal levels of taxation are fixed for products put to that use. member states shall also replicate at any time the ranking of minimum levels of taxation as laid down in annex i in relation to different products for each given use. ### 1. member states shall ensure that where equal minimum levels of taxation are laid down in annex i in relation to a given use , equal levels of taxation are fixed for products put to that use. member states shall also replicate at any time the minimum levels of taxation as laid down in annex i in relation to different products for each given use.


### without prejudice to article 5 , as applicable as a single use , member states may apply tax reductions , which shall not go below the relevant minima as set out in tables b , c and d of annex i on the consumption of energy products used for heating purposes or for the purposes of article 8(2) , points (b) and (c) , and on electricity in the following cases: ### without prejudice to article 5 , as applicable as a single use , member states may apply tax reductions on the consumption of energy products used for heating purposes or for the purposes of article 8(2) , points (b) and (c) , and on electricity in the following cases:


### reductions in the level of taxation , which shall not go below the minima as set out in table b and d of annex i , to energy products and electricity used for the carriage of goods and passengers by rail , metro , tram and trolley bus , and for local public passenger transport , waste collection , armed forces and public administration , disabled people and ambulances; ### reductions in the level of taxation to energy products and electricity used for the carriage of goods and passengers by rail , metro , tram and trolley bus , and for local public passenger transport , waste collection , armed forces and public administration , disabled people and ambulances;


### reductions in the level of taxation , which shall not go below the minima as set out in table c and d of annex i , to energy products used as heating fuel and electricity if used by households and/or by organisations recognised as charitable by the member state concerned. in the case of such charitable organisations , member states shall confine the reduction to use for the purpose of non-business activities. where mixed use takes place , taxation shall apply in proportion to each type of use. if a use is insignificant , it may be treated as nil. ### deleted


### for the purposes of point (c) , the minimum levels of taxation as set out in tables c and d of annex i shall start from zero and increase over a transitional period of ten years by one tenth of the final minimum rates in each year. ### deleted


### for the purposes of point (c) , energy products and electricity used by households recognised as vulnerable may be exempt for a maximum period of ten years after the entry into force of this directive. for the purposes of this paragraph , ‘vulnerable households’ shall mean households significantly affected by the impacts of this directive which , for the purpose of this directive , means that they are below the ‘at risk of poverty’” threshold , defined as 60% of the national median equivalised disposable income. ### deleted


### 1. as from 1 january 2023 , notwithstanding article 7 , the minimum levels of taxation applicable to products used as motor fuel for the purposes set out in paragraph 2 of this article shall be fixed as set out in table b of annex i . ### 1. as from ... [two years after the date of entry into force of this directive] , notwithstanding article 7 , the minimum levels of taxation applicable to products used as motor fuel for the purposes set out in paragraph 2 of this article shall be fixed as set out in table b of annex i .


### they shall apply those measures from [1 january 2023] . ### they shall apply those provisions from … [two years after the date of entry into force of this directive].


### 2. is of the opinion that a revision of the mff may have to be accompanied by a revision of the neighbourhood , development and international cooperation (ndici) - global europe instrument and the third instrument for pre-accession assistance (ipa iii) to reflect any policy changes in the relevant instruments and any changes in countries’ status and eligibility for eu funding; ### 2. is of the opinion that a revision of the mff may have to be accompanied by a revision of the neighbourhood , development and international cooperation (ndici) - global europe instrument and the third instrument for pre-accession assistance (ipa iii) to reflect any policy changes in the relevant instruments and any changes in countries’ status and eligibility for eu funding; reiterates the need to increase the effectiveness of the eu’s security and defence policy towards the eastern partnership countries;


### 2. is of the opinion that a revision of the mff may have to be accompanied by a revision of the neighbourhood , development and international cooperation (ndici) - global europe instrument and the third instrument for pre-accession assistance (ipa iii) to reflect any policy changes in the relevant instruments and any changes in countries’ status and eligibility for eu funding; ### 2. is of the opinion that a revision of the mff is necessary; therefore calls for the eu-budget to be cut drastically to reflect political reality and the fact that the eu budget cannot be a panacea for all the ills of the world;


### 3. underlines its undivided solidarity with the people of ukraine and recalls the need to mobilise all available eu budget instruments to provide the strongest possible economic and financial support to ukraine and to people fleeing the war; calls for work to start on a marshall-plan-like facility within the eu budget (ukraine solidarity trust fund) to rebuild ukraine after the war , and for a massive investment programme to be launched; ### 3. underlines its undivided solidarity with the people of ukraine and recalls the need to mobilise all available eu budget instruments to provide the strongest possible economic and financial support to ukraine and to people fleeing the war; calls for work to start on a marshall-plan-like facility within the eu budget (ukraine solidarity trust fund) to rebuild ukraine after the war , and for a massive investment programme to be launched; recalls that the eu must continue to increase support to ukraine as it defends itself against russian aggression , highlights the need to support ukraine with heavy weapons , artillery systems , fighter planes and tanks; regrets that most western countries have demilitarised and have little conventional combat power at their disposal - thus enabling authoritarian regimes to dictate terms;


### 3. underlines its undivided solidarity with the people of ukraine and recalls the need to mobilise all available eu budget instruments to provide the strongest possible economic and financial support to ukraine and to people fleeing the war; calls for work to start on a marshall-plan-like facility within the eu budget (ukraine solidarity trust fund) to rebuild ukraine after the war , and for a massive investment programme to be launched; ### 3. underlines its undivided solidarity with the people of ukraine and recalls the need to mobilise all available eu budget instruments to provide the strongest possible economic and financial support to ukraine and to people fleeing the war and seeking refuge in neighbouring eu countries; calls for work to start on a marshall-plan-like facility within the eu budget (ukraine solidarity trust fund) to rebuild ukraine after the war , and for a massive investment programme to be launched; underlines the importance of dedicating more resources aimed at enforcing the freezing and confiscation of russian oligarchs' assets;


### 3. notes that the global humanitarian funding gap continues to grow; stresses that the humanitarian aid instrument must receive significantly more funding in the revised mff to match the eu’s ambition to be a leading humanitarian donor; ### 3. notes that the global humanitarian funding gap continues to grow; stresses that the humanitarian aid instrument must receive significantly more funding in the revised mff to match the eu’s ambition to be a leading humanitarian donor and to play a more visible role as a peacemaker in the current geopolitical context , given the eu’s economic strength and geographical reach;


### 4. welcomes the commission’s upcoming proposal for a european defence investment programme (edip) , the aim of which would be to introduce joint procurement and life cycle management of military capabilities , in particular those necessary to harness eu defence over the decades to counter a military threat from russia; calls on all member states to complement eu funding with funding from their national defence budgets; invites the commission to open this programme to key strategic partners and allies; ### 4. welcomes the commission’s upcoming proposal for a european defence investment programme (edip) , the aim of which would be to introduce joint procurement and life cycle management of military capabilities , in particular those necessary to harness eu defence over the decades to counter a military threat from russia; calls on all member states to complement eu funding with funding from their national defence budgets; invites the commission to open this programme to key strategic partners and allies; calls for reinforcement of the european peace facility to strengthen ukrainian armed forces capabilities , especially regarding military equipment;


### 4. welcomes the commission’s upcoming proposal for a european defence investment programme (edip) , the aim of which would be to introduce joint procurement and life cycle management of military capabilities , in particular those necessary to harness eu defence over the decades to counter a military threat from russia; calls on all member states to complement eu funding with funding from their national defence budgets; invites the commission to open this programme to key strategic partners and allies; ### 4. notes the commission’s upcoming proposal for a european defence investment programme (edip) , the aim of which would be to introduce joint procurement and life cycle management of military capabilities , in particular those necessary to harness eu defence over the decades to counter a military threat from russia; recalls that while some member states have military industrial capacities of highest level many eu states have cut their national defence budgets and dismantled arms production capabilities; invites the commission to open this programme to key western strategic partners and allies;


### 5. calls for stronger defence cooperation with ukraine and moldova to be established , including by enhancing the financial capabilities of the european defence agency (eda) to help identify where ukraine should participate in eu defence capability development over the years to come. ### 5. calls for stronger defence cooperation with ukraine and moldova to be established , questions whether increased financial capabilities for the european defence agency (eda) would make any difference on the ground in moldova or ukraine as desk-generals are already oversupplied across europe; calls for an increase in conventional combat power - not in armchair generals , headquarters or paper brigades; calls on member states to invite ukraine to participate in defence capability development programmes over the years to come.


### 5. calls for stronger defence cooperation with ukraine and moldova to be established , including by enhancing the financial capabilities of the european defence agency (eda) to help identify where ukraine should participate in eu defence capability development over the years to come. ### 5. calls for stronger defence cooperation with ukraine and moldova and georgia to be established , including by enhancing the financial capabilities of the european defence agency (eda) to help identify where ukraine and other close partners should/could/may participate in eu defence capability development over the years to come.


### 1. reiterates that , from the very beginning of the new multiannual financial framework (mff) , the available margins under heading 6 have been limited and have been shrinking further , including through early depletion of the cushion; encourages the commission to propose an ambitious early revision of the mff in order to meet needs more effectively; ### 1. reiterates that , from the very beginning of the new multiannual financial framework (mff) , the available margins under heading 6 have been too high and not necessary; encourages the commission to propose an ambitious early revision of the mff in order to cut costs and return a surplus to net paying member states;


### 14. underlines that the unanimity requirement for adoption of the mff regulation impedes the necessary decisions in the revision process; calls , in that regard , on the european council to activate the passerelle clause set out in article 312(2) tfeu to allow for adoption of the mff regulation by qualified majority; ### deleted


### (3) the european green deal31 combines a comprehensive set of mutually reinforcing measures and initiatives aimed at achieving climate neutrality in the union by 2050 , and sets out a new growth strategy that aims to transform the union into a fair and prosperous society , with a modern , resource-efficient and competitive economy , where economic growth is decoupled from resource use. it also aims to protect , conserve and enhance the union's natural capital , and protect the health and well-being of citizens from environment-related risks and impacts. at the same time , this transition affects women and men differently and has a particular impact on some disadvantaged groups , such as older people , persons with disabilities and persons with a minority racial or ethnic background. it must therefore be ensured that the transition is just and inclusive , leaving no one behind. ### (3) the european green deal31 combines a comprehensive set of mutually reinforcing measures and initiatives aimed at achieving climate neutrality in the union by 2050 , which represents a major challenge in terms of maintaining the competitiveness of union production vis-à-vis third countries not participating in the eu ets or any other adequate carbon pricing scheme , as well as for maintaining the viability of production , especially for smes and small rural farms.


### do not exceed , in the years 2023 , 2024 and 2025 , the limit defined by a linear trajectory starting in 2022 at the annual emission allocation for that member state , as set out pursuant to paragraph 3 of this article for that year , and ending in 2030 at the limit set for that member state in column 2 of annex i to this regulation; ### do not exceed , in the years 2023 to 2030 , the limit defined by a linear trajectory starting in 2022 at the annual emission allocation for that member state , as set out pursuant to paragraph 3 of this article for that year , and ending in 2030 at the limit set for that member state in column 2 of annex i to this regulation;


### do not exceed , in the years 2026 to 2030 , the limit defined by a linear trajectory starting in 2024 , at the average of its greenhouse gas emissions during the years 2021 , 2022 and 2023 , as submitted by the member state pursuant to article 26 of regulation (eu) 2018/1999 , and ending in 2030 at the limit set for that member state in column 2 of annex i to this regulation. ### deleted


### for the years 2023 , 2024 and 2025 , it shall determine the annual emission allocations based on the value for the 2005 greenhouse gas emissions of each member state indicated pursuant to the second subparagraph and the reviewed values of the national inventory data for the years 2016 , 2017 and 2018 referred to in the second subparagraph. ### for the years 2023 to 2030 , it shall determine the annual emission allocations based on the value for the 2005 greenhouse gas emissions of each member state indicated pursuant to the second subparagraph and the reviewed values of the national inventory data for the years 2016 , 2017 and 2018 referred to in the second subparagraph.


### for the years 2026 to 2030 , it shall determine the annual emission allocations based on the value for the 2005 greenhouse gas emissions of each member state indicated pursuant to the second subparagraph and on a comprehensive review of the most recent national inventory data for the years 2021 , 2022 and 2023 submitted by the member states pursuant to article 26 of regulation (eu) 2018/1999. ### deleted


### (1) the purpose of this regulation is to improve the functioning of the internal market by laying down a uniform legal framework in particular for the development , marketing and use of artificial intelligence in conformity with union values. this regulation pursues a number of overriding reasons of public interest , such as a high level of protection of health , safety and fundamental rights , and it ensures the free movement of ai-based goods and services cross-border , thus preventing member states from imposing restrictions on the development , marketing and use of ai systems , unless explicitly authorised by this regulation. ### (1) the purpose of this regulation is to improve the functioning of the internal market by laying down a uniform legal framework in particular for the development , marketing and use of artificial intelligence in conformity with union values without hampering innovation , deployment and uptake of artificial intelligence and the beneficial contributions the technology can bring to individuals , businesses as well as society and economy at large. this regulation pursues a number of overriding reasons of public interest , such as a high level of protection of health , safety and fundamental rights , and it ensures the free movement of ai-based goods and services cross-border , thus preventing member states from imposing restrictions on the development , marketing and use of ai systems , unless explicitly authorised by this regulation.


### (1) the purpose of this regulation is to improve the functioning of the internal market by laying down a uniform legal framework in particular for the development , marketing and use of artificial intelligence in conformity with union values. this regulation pursues a number of overriding reasons of public interest , such as a high level of protection of health , safety and fundamental rights , and it ensures the free movement of ai-based goods and services cross-border , thus preventing member states from imposing restrictions on the development , marketing and use of ai systems , unless explicitly authorised by this regulation. ### (1) the purpose of this regulation is to improve the functioning of the internal market by laying down a uniform legal framework in particular for the development , marketing and use of artificial intelligence in conformity with union values , the universal declaration of human rights , the european convention on human rights and the charter of fundamental rights of the eu. this regulation pursues a number of overriding reasons of public interest , such as a high level of protection of health , safety and fundamental rights , and it ensures the free movement of ai-based goods and services cross-border , thus preventing member states from imposing restrictions on the development , marketing and use of ai systems , unless explicitly authorised by this regulation.


### (6) the notion of ai system should be clearly defined to ensure legal certainty , while providing the flexibility to accommodate future technological developments. the definition should be based on the key functional characteristics of the software , in particular the ability , for a given set of human-defined objectives , to generate outputs such as content , predictions , recommendations , or decisions which influence the environment with which the system interacts , be it in a physical or digital dimension. ai systems can be designed to operate with varying levels of autonomy and be used on a stand-alone basis or as a component of a product , irrespective of whether the system is physically integrated into the product (embedded) or serve the functionality of the product without being integrated therein (non-embedded). the definition of ai system should be complemented by a list of specific techniques and approaches used for its development , which should be kept up-to–date in the light of market and technological developments through the adoption of delegated acts by the commission to amend that list. ### (6) the notion of ai system should be clearly defined to ensure legal and commercial certainty , and be in line with internationally accepted definitions , while providing the flexibility to accommodate future technological developments. the commission should pursue dialogue with key international organisations so as to ensure that there is alignment and common understanding of precisely what ai systems entail. the definition should be based on the key functional characteristics of the software , in particular the ability , for a given set of human-defined objectives , to generate outputs such as content , predictions , recommendations , or decisions which influence the environment with which the system interacts , be it in a physical or digital dimension. ai systems can be designed to operate with varying levels of autonomy and be used on a stand-alone basis or as a component of a product , irrespective of whether the system is physically integrated into the product (embedded) or serve the functionality of the product without being integrated therein (non-embedded). the definition of ai system should be complemented by a list of specific techniques and approaches used for its development , which should be kept up-to–date in the light of market and technological developments through the adoption of delegated acts by the commission to amend that list.


### (13) in order to ensure a consistent and high level of protection of public interests as regards health , safety and fundamental rights , common normative standards for all high-risk ai systems should be established. those standards should be consistent with the charter of fundamental rights of the european union (the charter) and should be non-discriminatory and in line with the union’s international trade commitments. ### (13) in order to ensure a consistent and high level of protection of public interests as regards health , safety and fundamental rights , common normative standards for all high-risk ai systems should be established. those standards should be consistent with the charter of fundamental rights of the european union (the charter) and should in particular be non-discriminatory and in line with the union’s international trade commitments.


### (32) as regards stand-alone ai systems , meaning high-risk ai systems other than those that are safety components of products , or which are themselves products , it is appropriate to classify them as high-risk if , in the light of their intended purpose , they pose a high risk of harm to the health and safety or the fundamental rights of persons , taking into account both the severity of the possible harm and its probability of occurrence and they are used in a number of specifically pre-defined areas specified in the regulation. the identification of those systems is based on the same methodology and criteria envisaged also for any future amendments of the list of high-risk ai systems. ### (32) as regards stand-alone ai systems , meaning high-risk ai systems other than those that are safety components of products , or which are themselves products , it is appropriate to classify them as high-risk if , in the light of their intended purpose , they pose a high risk of harm to the health , natural environment , and safety or the fundamental rights of persons , taking into account both the severity of the possible harm and its probability of occurrence and they are used in a number of specifically pre-defined areas specified in the regulation. the identification of those systems is based on the same methodology and criteria envisaged also for any future amendments of the list of high-risk ai systems.


### (32) as regards stand-alone ai systems , meaning high-risk ai systems other than those that are safety components of products , or which are themselves products , it is appropriate to classify them as high-risk if , in the light of their intended purpose , they pose a high risk of harm to the health and safety or the fundamental rights of persons , taking into account both the severity of the possible harm and its probability of occurrence and they are used in a number of specifically pre-defined areas specified in the regulation. the identification of those systems is based on the same methodology and criteria envisaged also for any future amendments of the list of high-risk ai systems. ### (32) as regards stand-alone ai systems , meaning high-risk ai systems other than those that are safety components of products , or which are themselves products , it is appropriate to classify them as high-risk if , in the light of their intended purpose , they pose a high risk of harm to the health , natural environment and safety or the fundamental rights of persons , taking into account both the severity of the possible harm and its probability of occurrence and they are used in a number of specifically pre-defined areas specified in the regulation. the identification of those systems is based on the same methodology and criteria envisaged also for any future amendments of the list of high-risk ai systems.


### (33) technical inaccuracies of ai systems intended for the remote biometric identification of natural persons can lead to biased results and entail discriminatory effects. this is particularly relevant when it comes to age , ethnicity , sex or disabilities. therefore , ‘real-time’ and ‘post’ remote biometric identification systems should be classified as high-risk. in view of the risks that they pose , both types of remote biometric identification systems should be subject to specific requirements on logging capabilities and human oversight. ### (33) technical inaccuracies of ai systems intended for the remote biometric identification of natural persons can lead to biased results and entail discriminatory effects. this is particularly relevant when it comes to age , ethnicity , sex or disabilities. therefore , ‘real-time’ and ‘post’ remote biometric identification systems should be classified as high-risk. in view of the risks that they may pose , both types of remote biometric identification systems should be subject to specific requirements on logging capabilities and , when appropriate and justified by a proven added value to the protection of health , safety and fundamental rights , human oversight.