### (4) in regulation (eu) 2021/1119 of the european parliament and of the council30 , the union has enshrined the target of economy-wide climate neutrality by 2050 in legislation. that regulation also establishes a binding union commitment to reduce net greenhouse gas emissions (emissions after deduction of removals) by at least 55 % below 1990 levels by 2030. all sectors of the economy are expected to contribute to achieving that target , including the land use , land use change and forestry sector. the contribution of net removals to the 2030 union climate target is limited to 225 million tonnes of co2 equivalent. in the context of regulation (eu) 2021/1119 , the commission reaffirmed in a corresponding statement its intention to propose a revision of regulation (eu) 2018/841 of the european parliament and of the council31 , in line with the ambition to increase net carbon removals to levels above 300 million tonnes of co2 equivalent in the land use , land use change and forestry sector by 2030. ### (4) in regulation (eu) 2021/1119 of the european parliament and of the council30 , the union has enshrined the target of economy-wide climate neutrality by 2050 in legislation. that regulation also establishes a binding union commitment to reduce net greenhouse gas emissions (emissions after deduction of removals) by at least 55 % below 1990 levels by 2030. all sectors of the economy are expected to contribute to achieving that target , with the highest priority being the reduction of fossil emissions. the contribution of net removals to the 2030 union climate target is limited to 225 million tonnes of co2 equivalent. in the context of regulation (eu) 2021/1119 , the commission reaffirmed in a corresponding statement its intention to propose a revision of regulation (eu) 2018/841 of the european parliament and of the council31 , in line with the ambition to increase net carbon removals to levels above 300 million tonnes of co2 equivalent in the land use , land use change and forestry sector by 2030. stresses that this regulation must remain as a climate accounting framework for carbon emissions and removals in accordance with the ipcc reporting guidelines. to ensure better regulation and avoiding excessive burden and regulatory overlap , lulucf should not be extended to encompass other policy areas such as measures in agriculture , forestry or transport.


### (4) in regulation (eu) 2021/1119 of the european parliament and of the council30 , the union has enshrined the target of economy-wide climate neutrality by 2050 in legislation. that regulation also establishes a binding union commitment to reduce net greenhouse gas emissions (emissions after deduction of removals) by at least 55 % below 1990 levels by 2030. all sectors of the economy are expected to contribute to achieving that target , including the land use , land use change and forestry sector. the contribution of net removals to the 2030 union climate target is limited to 225 million tonnes of co2 equivalent. in the context of regulation (eu) 2021/1119 , the commission reaffirmed in a corresponding statement its intention to propose a revision of regulation (eu) 2018/841 of the european parliament and of the council31 , in line with the ambition to increase net carbon removals to levels above 300 million tonnes of co2 equivalent in the land use , land use change and forestry sector by 2030. ### (4) in regulation (eu) 2021/1119 of the european parliament and of the council30 , the union has enshrined the target of economy-wide climate neutrality by 2050 in legislation. that regulation also establishes a binding union commitment to reduce net greenhouse gas emissions (emissions after deduction of removals) by at least 55 % below 1990 levels by 2030. all sectors of the economy are expected to contribute to achieving that target , with the highest priority being the reduction of fossil emissions. the contribution of net removals to the 2030 union climate target is limited to 225 million tonnes of co2 equivalent. in the context of regulation (eu) 2021/1119 , the commission reaffirmed in a corresponding statement its intention to propose a revision of regulation (eu) 2018/841 of the european parliament and of the council31 , in line with the ambition to increase net carbon removals to levels above 300 million tonnes of co2 equivalent in the land use , land use change and forestry sector by 2030. this regulation must remain as a climate accounting framework for carbon emissions and removals in accordance with the ipcc reporting guidelines. to ensure better regulation and avoiding excessive burden and regulatory overlap , lulucf should not be extended to encompass other policy areas such as measures in agriculture and forestry ,


### (5) in order to contribute to the increased ambition to reduce greenhouse gas net emissions from at least 40 % to at least 55 % below 1990 levels , binding annual targets for net greenhouse gas removals should be set out for each member state in the land use , land use change and forestry sector in the period from 2026 to 2030 (in analogy to the annual emission allocations set out in regulation (eu) 2018/842 of the european parliament and of the council32 ) , resulting in a target of 310 millions of tonnes co2 equivalent of net removals for the union as a whole in 2030. the methodology used to establish the national targets for 2030 should take into account the average greenhouse gas emissions and removals from the years 2016 , 2017 and 2018 , reported by each member state , and reflect the current mitigation performance of the land use , land use change and forestry sector , and each member state’s share of the managed land area in the union , taking into account the capacity of that member state to improve its performance in the sector via land management practices or changes in land use that benefit the climate and biodiversity. ### (5) in order to contribute to the increased ambition to reduce greenhouse gas net emissions from at least 40 % to at least 55 % below 1990 levels , binding annual targets for net greenhouse gas removals should be set out for each member state in the land use , land use change and forestry sector in the period from 2026 to 2030 (in analogy to the annual emission allocations set out in regulation (eu) 2018/842 of the european parliament and of the council32 ) , resulting in a target of 310 millions of tonnes co2 equivalent of net removals for the union as a whole in 2030 and should take into account the principles of sustainable forest management as agreed by forest europe and fao. the methodology used to establish the national targets for 2030 should take into account the average greenhouse gas emissions and removals from the years 2016 , 2017 and 2018 , reported by each member state , and reflect the current mitigation performance of the land use , land use change and forestry sector , and each member state’s share of the managed land area in the union , taking into account the capacity of that member state to improve its performance in the sector via land management practices or changes in land use that benefit the climate and biodiversity.


### (5) in order to contribute to the increased ambition to reduce greenhouse gas net emissions from at least 40 % to at least 55 % below 1990 levels , binding annual targets for net greenhouse gas removals should be set out for each member state in the land use , land use change and forestry sector in the period from 2026 to 2030 (in analogy to the annual emission allocations set out in regulation (eu) 2018/842 of the european parliament and of the council32 ) , resulting in a target of 310 millions of tonnes co2 equivalent of net removals for the union as a whole in 2030. the methodology used to establish the national targets for 2030 should take into account the average greenhouse gas emissions and removals from the years 2016 , 2017 and 2018 , reported by each member state , and reflect the current mitigation performance of the land use , land use change and forestry sector , and each member state’s share of the managed land area in the union , taking into account the capacity of that member state to improve its performance in the sector via land management practices or changes in land use that benefit the climate and biodiversity. ### (5) in order to contribute to the increased ambition to reduce greenhouse gas net emissions from at least 40 % to at least 55 % below 1990 levels , binding annual targets for net greenhouse gas removals should be set out for each member state in the land use , land use change and forestry sector in the period from 2026 to 2030 (in analogy to the annual emission allocations set out in regulation (eu) 2018/842 of the european parliament and of the council32 ) , resulting in a target of 310 millions of tonnes co2 equivalent of net removals for the union as a whole in 2030. the methodology used to establish the national targets for 2030 should take into account the average greenhouse gas emissions and removals from the years 2016 , 2017 and 2018 , reported by each member state , and reflect the current mitigation performance of the land use , land use change and forestry sector , and each member state’s share of the managed land area in the union , taking into account the capacity of that member state to improve its performance in the sector via land management practices or changes in land use that benefit the climate and biodiversity and should strengthen sustainable forest management which allows for the adaptation of forests to climate change in long term.


### (8) the land sector has the potential to become rapidly climate-neutral by 2035 in a cost-effective manner , and subsequently generate more greenhouse gas removals than emissions. a collective commitment aiming to achieve climate-neutrality in the land sector in 2035 at eu level can provide the needed planning certainty to drive land-based mitigation action in the short term , considering that it can take many years for such action to deliver the desired mitigation outcomes. moreover , the land sector is projected to become the largest sector in the eu greenhouse gas flux profile in 2050. it is therefore particularly important to anchor that sector to a trajectory that can effectively deliver net zero greenhouse gas emissions by 2050. by mid-2024 , the member states should submit their updated integrated national energy and climate plans in accordance with article 14 of regulation (eu) 2018/1999 of the european parliament and of the council34 . the plans should include relevant measures by which each member state best contributes to the collective target of climate neutrality in the land sector at eu level in 2035. on the basis of these plans , the commission should propose national targets , ensuring that the union-wide greenhouse gas emissions and removals in the land use , land use change and forestry sector and the emissions from the agriculture non-co2 sectors are at least balanced by 2035. contrary to the eu level target of climate neutrality for the land sector by 2035 , such national targets will be binding and enforceable on each member state. ### (8) the land sector has the potential to become rapidly climate-neutral by 2035 through reducing emissions , maintaining and enhancing sinks and carbon stocks , replacing fossil fuels with renewable energy from forest biomass and by harnessing the removal potential of organic materials from sustainable forest management. the bioeconomy and bioenergy are indispensable for a fossil-free economy. a collective commitment aiming to achieve climate-neutrality in the land sector in 2035 at eu level can provide the needed planning certainty to drive land-based mitigation action in the short term , considering that it can take many years for such action to deliver the desired mitigation outcomes. moreover , the land sector is projected to become the largest sector in the eu greenhouse gas flux profile in 2050. it is therefore particularly important to anchor that sector to a trajectory that can effectively deliver net zero greenhouse gas emissions by 2050. by mid-2024 , the member states should submit their updated integrated national energy and climate plans in accordance with article 14 of regulation (eu) 2018/1999 of the european parliament and of the council34 . the plans should include relevant measures by which each member state best contributes to the collective target of climate neutrality in the land sector at eu level in 2035. on the basis of these plans , the commission should propose national targets , ensuring that the union-wide greenhouse gas emissions and removals in the land use , land use change and forestry sector and the emissions from the agriculture non-co2 sectors are at least balanced by 2035. contrary to the eu level target of climate neutrality for the land sector by 2035 , such national targets will be binding and enforceable on each member state.


### (8) the land sector has the potential to become rapidly climate-neutral by 2035 in a cost-effective manner , and subsequently generate more greenhouse gas removals than emissions. a collective commitment aiming to achieve climate-neutrality in the land sector in 2035 at eu level can provide the needed planning certainty to drive land-based mitigation action in the short term , considering that it can take many years for such action to deliver the desired mitigation outcomes. moreover , the land sector is projected to become the largest sector in the eu greenhouse gas flux profile in 2050. it is therefore particularly important to anchor that sector to a trajectory that can effectively deliver net zero greenhouse gas emissions by 2050. by mid-2024 , the member states should submit their updated integrated national energy and climate plans in accordance with article 14 of regulation (eu) 2018/1999 of the european parliament and of the council34 . the plans should include relevant measures by which each member state best contributes to the collective target of climate neutrality in the land sector at eu level in 2035. on the basis of these plans , the commission should propose national targets , ensuring that the union-wide greenhouse gas emissions and removals in the land use , land use change and forestry sector and the emissions from the agriculture non-co2 sectors are at least balanced by 2035. contrary to the eu level target of climate neutrality for the land sector by 2035 , such national targets will be binding and enforceable on each member state. ### (8) the land sector has the potential to become rapidly climate-neutral by 2035 in a cost-effective manner , and subsequently generate more greenhouse gas removals than emissions. a collective commitment aiming to achieve climate-neutrality in the land sector in 2035 at eu level can provide the needed planning certainty to drive land-based mitigation action in the short term , considering that it can take many years for such action to deliver the desired mitigation outcomes. moreover , the land sector is projected to become the largest sector in the eu greenhouse gas flux profile in 2050. it is therefore particularly important to anchor that sector to a trajectory that can effectively deliver net zero greenhouse gas emissions by 2050. by mid-2024 , the member states should submit their updated integrated national energy and climate plans in accordance with article 14 of regulation (eu) 2018/1999 of the european parliament and of the council34 . the plans should include relevant measures by which each member state best contributes to the collective target of climate neutrality in the land sector at eu level in 2035. on the basis of these plans , the commission should propose national targets that are fairly distributed among sectors and member states , ensuring that the union-wide greenhouse gas emissions and removals in the land use , land use change and forestry sector and the emissions from the agriculture non-co2 sectors are at least balanced by 2035. contrary to the eu level target of climate neutrality for the land sector by 2035 , such national targets will be binding and enforceable on each member state.


### (9) the accounting rules set out in articles 6 , 7 , 8 and 10 of regulation (eu) 2018/841 were designed to determine the extent to which mitigation performance in the land use , land use change and forestry sector could contribute to the 2030 eu target for reduction of greenhouse gas net emissions of 40 % , which did not include the land use , land use change and forestry sector. in order to simplify the regulatory framework for that sector , the current accounting rules should not apply after 2025 , and the compliance with national targets of the member states should be verified on the basis of reported greenhouse gas emissions and removals. this ensures methodological consistency with directive 2003/87/ec of the european parliament and of the council35 , regulation (eu) 2018/842 of the european parliament and of the council36 , and the determination of the new target for reduction of greenhouse gas net emissions of at least 55 % , which also includes the land use , land use change and forestry sector). ### (9) the accounting rules set out in articles 6 , 7 , 8 and 10 of regulation (eu) 2018/841 were designed to determine the extent to which mitigation performance in the land use , land use change and forestry sector could contribute to the 2030 eu target for reduction of greenhouse gas net emissions of 40 % , which did not include the land use , land use change and forestry sector. in order to simplify the regulatory framework for that sector , the current accounting rules should not apply after 2025 , and the compliance with national targets of the member states should be verified on the basis of reported greenhouse gas emissions and removals. this ensures methodological consistency with directive 2003/87/ec of the european parliament and of the council35 , regulation (eu) 2018/842 of the european parliament and of the council36 , and the determination of the new target for reduction of greenhouse gas net emissions of at least 55 % , which also includes the land use , land use change and forestry sector). in order to ensure better regulation and a predictable operating environment for industry , the accounting rules only applies to the land use , land use change and forestry sector’s greenhouse gas accounting.


### (10) in order to enhance greenhouse gas removals , individual farmers or forest managers need a direct incentive to store more carbon on their land and their forests. new business models based on carbon farming incentives and on the certification of carbon removals need to be increasingly deployed in the period until 2030. such incentives and business models will enhance climate mitigation in the bio-economy , including through the use of durable harvested wood products , in full respect of ecological principles fostering biodiversity and the circular economy. hence , new categories of carbon storage products should be introduced in addition to the harvested wood products. the emerging business models , farming and land management practices to enhance removals contribute to a balanced territorial development and economic growth in rural areas. they also create opportunities for new jobs and provide incentives for relevant training , reskilling and upskilling. ### (10) in order to enhance greenhouse gas removals , individual farmers or forest managers and owners need a direct incentive to store more carbon on their land and their forests while encouraging to implement sustainable forest management practices. eu should base the lulucf accounting in line with the article 6 of the paris agreement and outcomes of the glasgow summit to avoid double counting and enhance the development of robust and harmonized global accounting of carbon removals.. new business models based on carbon farming incentives and on the certification of carbon removals need to be increasingly deployed in the period until 2030. such incentives and business models will enhance climate mitigation in the bio-economy , including through the use of durable harvested wood products and all bio-based products , while ensuring new innovative solutions such as lignine in batteries , advanced biofuels as well as components and bio-composites in transport sector taking into account the potential of side streams and residues as well as carbon capture and storage technologies , in full respect of ecological principles fostering biodiversity and the circular economy. hence , new categories of carbon storage products should be introduced in addition to the harvested wood products. the emerging business models , farming and land management practices to enhance removals contribute to a balanced territorial development and economic growth in rural areas. they also create opportunities for new jobs and provide incentives for relevant training , reskilling and upskilling.


### (10) in order to enhance greenhouse gas removals , individual farmers or forest managers need a direct incentive to store more carbon on their land and their forests. new business models based on carbon farming incentives and on the certification of carbon removals need to be increasingly deployed in the period until 2030. such incentives and business models will enhance climate mitigation in the bio-economy , including through the use of durable harvested wood products , in full respect of ecological principles fostering biodiversity and the circular economy. hence , new categories of carbon storage products should be introduced in addition to the harvested wood products. the emerging business models , farming and land management practices to enhance removals contribute to a balanced territorial development and economic growth in rural areas. they also create opportunities for new jobs and provide incentives for relevant training , reskilling and upskilling. ### (10) in order to enhance greenhouse gas removals , individual farmers or forest managers need a direct incentive to store more carbon on their land and their forests. new business models based on carbon farming incentives and on the certification of carbon removals need to be increasingly deployed in the period until 2030. such incentives and business models will enhance climate mitigation in the bio-economy , including through the use of durable harvested wood products , in full respect of ecological principles fostering biodiversity and the circular economy. hence , new categories of carbon storage products should be introduced in addition to the harvested wood products. the european bioeconomy can increase the production of carbon storage products while strengthening carbon sinks and improving forest health. increasing the usage of carbon storage products is important to replace usage of fossil emission intensive products made from non-renewable resources and to achieve the goals of the european green deal. the emerging business models , farming and land management practices to enhance removals contribute to a balanced territorial development and economic growth in rural areas. they also create opportunities for new jobs and provide incentives for relevant training , reskilling and upskilling.


### (10) in order to enhance greenhouse gas removals , individual farmers or forest managers need a direct incentive to store more carbon on their land and their forests. new business models based on carbon farming incentives and on the certification of carbon removals need to be increasingly deployed in the period until 2030. such incentives and business models will enhance climate mitigation in the bio-economy , including through the use of durable harvested wood products , in full respect of ecological principles fostering biodiversity and the circular economy. hence , new categories of carbon storage products should be introduced in addition to the harvested wood products. the emerging business models , farming and land management practices to enhance removals contribute to a balanced territorial development and economic growth in rural areas. they also create opportunities for new jobs and provide incentives for relevant training , reskilling and upskilling. ### (10) in order to enhance greenhouse gas removals , individual farmers or forest managers need a direct incentive to store more carbon on their land and their forests. new business models based on carbon farming incentives and on the certification of carbon removals need to be increasingly deployed in the period until 2030. such incentives and business models will enhance climate mitigation in the bio-economy , including through the use of durable harvested wood products and through substitution of fossil-based raw materials , in full respect of ecological principles fostering biodiversity and the circular economy. hence , new categories of carbon storage products should be introduced in addition to the harvested wood products and ensure new innovative solutions. the emerging business models , farming and land management practices to enhance removals contribute to a balanced territorial development and economic growth in rural areas. they also create opportunities for new jobs and provide incentives for relevant training , reskilling and upskilling.


### (11) considering the specificities of the land use , land use change and forestry sector in each member state , as well as the fact that member states need to increase their performance to achieve their national binding targets , a range of flexibilities should remain at the disposal of the member states , including trading surpluses and the extension of forest-specific flexibilities , while respecting the environmental integrity of the targets. ### (11) considering the specificities of the land use , land use change and forestry sector in each member state caused by fluctuations in the nature , economy and society , as well as the fact that member states need to increase their performance to achieve their national binding targets , a maximum range of flexibilities within lulucf-sector and between lulucf and esr should remain at the disposal of the member states , including trading surpluses and the extension of forest-specific flexibilities , while respecting the environmental integrity of the targets.


### (13) with the setting of binding national annual targets for greenhouse gas removals based on the reported greenhouse gas emissions and removals from 2026 onwards , the rules for target compliance should be set out. the principles laid down in regulation (eu) 2018/842 should apply mutatis mutandis , with a penalty for non-compliance calculated in the following way: 108% of the gap between the assigned target and the net removals reported in the given year will be added to the greenhouse gas emission figure reported in the subsequent year by the member state. ### (13) deleted


### (16) due to the change to reporting-based targets , the greenhouse gas emissions and removals need to be estimated with a higher level of accuracy. moreover , the communication from the commission on eu biodiversity strategy for 203038 , the farm to fork strategy for a fair , healthy and environmentally-friendly food system39 , the eu forest strategy40 , the revised directive (eu) 2018/2001 of the european parliament and of the council41 and the communication from the commission on forging a climate-resilient europe - the new eu strategy on adaptation to climate change42 will all require enhanced monitoring of land , thereby helping to protect and enhance the resilience of nature-based carbon removals throughout the union. the monitoring and reporting of emissions and removals needs to be upgraded , using advanced technologies available under union programmes , such as copernicus , and digital data collected under the common agricultural policy , applying the twin transition of green and digital innovation. ### (16) due to the change to reporting-based targets , the greenhouse gas emissions and removals need to be estimated with a higher level of accuracy. moreover , the communication from the commission on eu biodiversity strategy for 203038 , the farm to fork strategy for a fair , healthy and environmentally-friendly food system39 , the eu soil strategy 39a the eu forest strategy40 , the revised directive (eu) 2018/2001 of the european parliament and of the council41 and the communication from the commission on forging a climate-resilient europe - the new eu strategy on adaptation to climate change42 will all require enhanced monitoring of land , thereby helping to protect and enhance the resilience of nature-based carbon removals throughout the union. the satellite and on site monitoring and reporting of emissions and removals needs to be upgraded , making full use of already existing tools such as lucas statistical survey , using advanced technologies available under union programmes , such as copernicus , and digital data collected under the common agricultural policy , applying the twin transition of green and digital innovation.


### 2. the 2030 union target for net greenhouse gas removals is 310 million tonnes co2 equivalent as a sum of the member states targets established in accordance with paragraph 3 of this article , and shall be based on the average of its greenhouse gas inventory data for the years 2016 , 2017 and 2018. ### 2. the 2030 union target for net greenhouse gas removals is 310 million tonnes co2 equivalent as a sum of the member states targets established in accordance with paragraph 3 of this article , and shall be based on the average of its greenhouse gas inventory data for the years 2016 , 2017 and 2018. the conditions on measures for achieving these targets in land use and forestry sectors should be set in other related legislation both at the eu and at national level. this legislation sets the accounting rules and the overall ambition ensuring that every member states reduces its net greenhouse gas emissions and increases carbon sinks accordingly.


### 2. the commission shall adopt delegated acts in accordance with article 16 in order to amend paragraph 1 of this article and annex v by adding new categories of carbon storage products , including harvested wood products , that have a carbon sequestration effect , based on ipcc guidelines as adopted by the conference of the parties to the unfccc or the conference of the parties serving as the meeting of the parties to the paris agreement , and ensuring environmental integrity.; ### 2. the commission shall adopt delegated acts in 3 months from entry into force of this regulation in accordance with article 16 in order to amend paragraph 1 of this article and annex v by adding new categories of carbon storage products , including harvested wood products and all relevant bio-based products , that have a carbon sequestration effect , based on ipcc guidelines as adopted by the conference of the parties to the unfccc or the conference of the parties serving as the meeting of the parties to the paris agreement , and ensuring environmental integrity. the commission should take into account the life cycle analysis , the substitution effect , the potential of side streams and residues and the inclusion of bioenergy carbon capture , storage and utilization technologies in carbon storage products;


### 2. the commission shall adopt delegated acts in accordance with article 16 in order to amend paragraph 1 of this article and annex v by adding new categories of carbon storage products , including harvested wood products , that have a carbon sequestration effect , based on ipcc guidelines as adopted by the conference of the parties to the unfccc or the conference of the parties serving as the meeting of the parties to the paris agreement , and ensuring environmental integrity.; ### 2. the commission shall adopt delegated acts in accordance with article 16 in order to amend paragraph 1 of this article and annex v by adding new categories of carbon storage products , including short and long-life harvested wood products , that have a carbon sequestration effect , and by introducing a life-cycle assessment of those products , including recycled products based on ipcc guidelines as adopted by the conference of the parties to the unfccc or the conference of the parties serving as the meeting of the parties to the paris agreement , and ensuring environmental integrity.;


### paragraph 3 is deleted; ### deleted


### if the reviewed greenhouse gas emissions and removals of a member state in 2032 exceed the annual targets of that member state for any specific year of the period 2026 to 2030 , taking into account the flexibilities used pursuant to articles 12 and 13b , the following measure shall apply: ### deletion


### an amount equal to the amount in tonnes of co2 equivalent of the excess greenhouse gas net emissions , multiplied by a factor of 1 ,08 , shall be added to the greenhouse gas emission figure reported by that member state in the following year , in accordance with the measures adopted pursuant to article 15.; ### deletion


### following the report , the commission shall make legislative proposals where it deems it appropriate. in particular , the proposals shall set out annual targets and governance aiming towards the 2035 climate-neutrality target as laid down in article 4(4) , additional union policies and measures , and a post-2035 framework , including in the scope of the regulation greenhouse gas emissions and removals from additional sectors , such as the marine and freshwater environment.; ### following the report , the commission shall make legislative proposals where it deems it appropriate. in particular , the proposals shall set out annual targets and governance aiming towards the 2035 climate-neutrality target as laid down in article 4(4) , additional union policies and measures , and a post-2035 framework , including in the scope of the regulation greenhouse gas emissions and removals from additional sectors , such as the marine and freshwater environment. as appropriate , the proposal shall update methodologies for data collection , monitoring and reporting in the lulucf sector , in particular concerning soils in the union as announced under the new eu soil strategy for 2030;


### member state ### value of the net greenhouse gas emissions reduction in kt of co2 equivalent in 2030


### a. whereas the outermost regions are an integral part of the eu and should have access to eu funding instruments and programmes supporting mobility , transport and tourism; ### a. whereas the outermost regions are an integral part of the eu and places of opportunity and challenge and should have access to eu funding instruments and programmes supporting mobility , transport and tourism;


### c. whereas tourism contributes to a significant share of the outermost regions’ economies and whereas the sector has suffered greatly from the covid-19 crisis; ### c. whereas tourism contributes to a significant share of the outermost regions’ economies and whereas the sector has suffered greatly from the covid-19 crisis and the increase in fuel and energy prices following russia's illegal invasion of ukraine;


### c. whereas the number of young people who are not in employment , education or training is at an alarming level in the ors; ### c. whereas the number of young people who are not in employment , education or training (neets) is at an alarming level in the ors; whereas the eu average for neets was 13.7% in 2020 , in the same year the neets rate was 23% in martinique , 40% in french guiana , 23.2% in the canary islands , and 16.7% in madeira3a;


### d. whereas the outermost regions have great potential to develop key sectors such as ecotourism; ### d. whereas the outermost regions have great potential to develop key sectors such as ecotourism , sustainable mobility , the circular economy and renewable energies as they are natural enclaves;


### d. whereas women in the ors too often face unstable and short-term employment; ### d. whereas the gender gap in employment is much higher in the ors than the eu average; whereas women in the ors too often face unstable and short-term employment;


### 1. welcomes the commission communication on outermost regions (ors) (com(2022)0198); calls for this strategy to be factored in to the post-2027 multiannual financial framework (mff); recalls that ors face specific permanent constraints; notes that these challenges , combined with the effects of the current crisis , suggest a slower economic recovery in ors than in other eu regions; ### 1. welcomes the commission communication on outermost regions (ors) (com(2022)0198); calls for this strategy to be factored in to the post-2027 multiannual financial framework (mff); recalls that ors face specific permanent constraints; notes that these challenges , combined with the effects of the current crisis , suggest a slower economic recovery in ors than in other eu regions; asks the commission to come up with a concrete timetable for the support measures outlined in the strategy in collaboration with the concerned member states and the ors;


### 1. welcomes the commission communication on outermost regions (ors) (com(2022)0198); calls for this strategy to be factored in to the post-2027 multiannual financial framework (mff); recalls that ors face specific permanent constraints; notes that these challenges , combined with the effects of the current crisis , suggest a slower economic recovery in ors than in other eu regions; ### 1. welcomes the commission communication on outermost regions (ors) (com(2022)0198); calls for this strategy to be factored in to the post-2027 multiannual financial framework (mff); recalls that ors have many major assets for the union , but face also specific permanent constraints as well as higher unemployment rates and a gdp below the eu average; notes that these challenges , combined with the effects of the current crisis , suggest a slower economic recovery in ors than in other eu regions;


### 1. considers that the programme of options specifically relating to remoteness and insularity (posei) should be strengthened; calls , in this regard , for an increase in the budget of posei from 2027; ### 1. considers that the programme of options specifically relating to remoteness and insularity (posei) should be strengthened in order to help the outermost regions to achieve the ambition of the new green deal and to cope with increasing competition from third countries and soaring energy prices; calls , in this respect , for an increase in the posei budget , taking into account the fact that the current allocation was calculated in 2006 against a background of significantly changed economic and trade conditions.


### 2. points out that , taking into account the dependence of the outermost regions on air connections , flights from those regions to the mainland of their respective member states should be exempt from the eu emissions trading system until 2030 , and calls on the commission to take into account the regions’ specific characteristics in the revision of all relevant legal acts; ### 2. points out that , taking into account the dependence of the outermost regions on sea and air connections , flights and sea transport from those regions to the mainland of their respective member states should be exempt from the eu emissions trading system until 2030 , and calls on the commission to take into account the regions’ specific characteristics in the revision of all relevant legal acts;


### 2. underlines the key role of cohesion policy in unlocking ors’ potential and offsetting the impact of their permanent constraints; stresses the need to better account for ors’ specific features in cohesion fund programming , while ensuring they can fully benefit from provisions enabling greater flexibility , namely higher co-financing rates and access to pre-financing; stresses the need to factor ors’ specific circumstances fully in to delivery of the green deal and to tap into their potential to achieve self-sufficiency from renewables by providing adequate support; ### 2. underlines the key role of cohesion policy in unlocking ors’ potential and offsetting the impact of their permanent constraints and reducing economic and social gaps between the ors and the rest of the eu; stresses the need to better account for ors’ specific features in cohesion fund programming , while ensuring they can fully benefit from provisions enabling greater flexibility , namely higher co-financing rates and access to pre-financing; underlines that the concerned member states and the ors themselves are responsible for shaping and implementing the right development strategies and priorities and using the full potential of funding opportunities provided by the european instruments; stresses the need to factor ors’ specific circumstances fully in delivery of the green deal and to tap into their potential to achieve self-sufficiency from renewables by providing adequate support;


### 3. stresses the need to ensure the empowerment of women in the ors by promoting access to stable , high-quality jobs; ### 3. stresses the need to ensure the empowerment of women in the ors by promoting sustainable integration into the labour market , access to stable , high-quality jobs and affordable childcare , as well as combating discrimination , in particular discrimination in employment; considers that promoting women's participation in the labour market can boost employment rates;


### 4. encourages the commission to support investments in tourism , to ensure eu funding for its recovery and sustainable development and to provide the sector with information on funding opportunities; ### 4. encourages the commission to support investments in sustainable , digitised and quality tourism by ensuring eu funding for its recovery , sustainable development and the creation of quality jobs for the sector by strengthening lifelong learning and to provide the sector with information on funding opportunities;


### 4. calls on the commission to focus on prevention , social reintegration and the return to employment in the implementation of the eu drugs strategy; ### 4. calls on the commission to focus on prevention , social reintegration and the return to employment in the implementation of the eu drugs strategy; calls on the commission to study the possibilities of european funding for therapeutic centres in the ors aimed at the care and reinsertion of drug addicts;


### 5. calls on the commission to facilitate the establishment of special economic zones in order to promote economic and social recovery , job creation and skills development in the ors , and to support the member states in the evaluation , renewal and adaptation of existing special economic zones; ### 5. calls on the commission to facilitate the establishment of special economic zones in order to promote economic and social recovery , job creation and skills development in the ors , particularly for the most fragile and promising sectors , and to support the member states in the evaluation , renewal and adaptation of existing special economic zones;


### 6. calls on the commission to improve access to the european social fund plus in the ors by setting up mass information campaigns aimed at institutional and associative partners , providing a support service for project leaders and financing training for managing authorities. ### 6. calls on the commission to improve access to the european social fund plus in the ors by setting up mass information campaigns aimed at institutional and associative partners , providing a support service for project leaders and financing training for managing authorities in order to strengthen their human and administrative capacity and by providing them with more funding to facilitate pre-financing;


### (1) over the past decades , air transport has played a crucial role in the union's economy and in the everyday lives of union citizens , as one of the best performing and most dynamic sectors of the union economy. it has been a strong driver for economic growth , jobs , trade and tourism , as well as for connectivity and mobility for businesses and citizens alike , particularly within the union aviation internal market. growth in air transport services has significantly contributed to improving connectivity within the union and with third countries , and has been a significant enabler of the union economy. ### (1) over the past decades , air transport has played a crucial role in the union's economy and in the everyday lives of union citizens , as one of the best performing and most dynamic sectors of the union economy. it has been a strong driver for economic growth , jobs , trade and tourism , as well as for connectivity and mobility for businesses and citizens alike. the transport sector has contributed to foster cohesion , to reduce regional disparities and to improve connectivity and access to the union internal market for all regions. growth in air transport services has significantly contributed to improving connectivity within the union and with third countries , and has been a significant enabler of the union economy.


### (8) sustainable aviation fuels are liquid , drop-in fuels , fully fungible with conventional aviation fuel and compatible with existing aircraft engines. several production pathways of sustainable aviation fuels have been certified at global level for use in civil or military aviation. sustainable aviation fuels are technologically ready to play an important role in reducing emissions from air transport already in the very short term. they are expected to account for a major part of the aviation fuel mix in the medium and long term. further , with the support of appropriate international fuel standards , sustainable aviation fuels might contribute to lowering the aromatic content of the final fuel used by an operator , thus helping to reduce other non-co2 emissions. other alternatives to power aircraft , such as electricity or liquid hydrogen are expected to progressively contribute to the decarbonisation of air transport , beginning with short-haul flights. ### (8) sustainable aviation fuels are liquid , drop-in fuels , fully fungible with conventional aviation fuel and compatible with existing aircraft engines. several production pathways of sustainable aviation fuels have been certified at global level for use in civil or military aviation. sustainable aviation fuels are technologically ready to play an important role in reducing emissions from air transport already in the very short term. they are expected to account for a major part of the aviation fuel mix in the medium and long term. further , with the support of appropriate international fuel standards , sustainable aviation fuels might contribute to lowering the aromatic content of the final fuel used by an operator , thus helping to reduce other non-co2 emissions. other alternatives to power aircraft , such as electricity or liquid hydrogen , thus maintaining technological neutrality , are expected to progressively contribute to the decarbonisation of air transport , beginning with short-haul flights.


### (10) at global level , sustainable aviation fuels are regulated at icao. in particular , icao establishes detailed requirements on the sustainability , traceability and accounting of sustainable aviation fuels for use on flights covered by the carbon offsetting and reduction scheme for international aviation (corsia). while incentives are set in corsia and sustainable aviation fuels are considered an integral pillar of the work on the feasibility of a long-term aspiration goal for international aviation , there is currently no mandatory scheme on the use of sustainable aviation fuels for international flights. comprehensive multilateral or bilateral air transport agreements between the eu or its member states , and third countries generally include provisions on environmental protection. however , for the time being , such provisions do not impose on contracting parties any binding requirements on the use of sustainable aviation fuels. ### (10) at global level , sustainable aviation fuels are regulated at icao. in particular , icao establishes detailed requirements on the sustainability , traceability and accounting of sustainable aviation fuels for use on flights covered by the carbon offsetting and reduction scheme for international aviation (corsia). while incentives are set in corsia and sustainable aviation fuels are considered an integral pillar of the work on the feasibility of a long-term aspiration goal for international aviation , there is currently no mandatory scheme on the use of sustainable aviation fuels for international flights. it is therefore important that the union sustains the efforts made at icao level and strives for an ambitious global system that promotes the use of sustainable aviation fuels and provides for an international level playing field. comprehensive multilateral or bilateral air transport agreements between the eu or its member states , and third countries generally include provisions on environmental protection. however , for the time being , such provisions do not impose on contracting parties any binding requirements on the use of sustainable aviation fuels. the union should therefore encourage neighbouring countries to adopt similar mandates for sustainable aviation fuels in the framework of bilateral air agreements , in order to provide for a level playing field for international long-haul flights.


### (10) at global level , sustainable aviation fuels are regulated at icao. in particular , icao establishes detailed requirements on the sustainability , traceability and accounting of sustainable aviation fuels for use on flights covered by the carbon offsetting and reduction scheme for international aviation (corsia). while incentives are set in corsia and sustainable aviation fuels are considered an integral pillar of the work on the feasibility of a long-term aspiration goal for international aviation , there is currently no mandatory scheme on the use of sustainable aviation fuels for international flights. comprehensive multilateral or bilateral air transport agreements between the eu or its member states , and third countries generally include provisions on environmental protection. however , for the time being , such provisions do not impose on contracting parties any binding requirements on the use of sustainable aviation fuels. ### (10) at global level , sustainable aviation fuels are regulated at icao. in particular , icao establishes detailed requirements on the sustainability , traceability and accounting of sustainable aviation fuels for use on flights covered by the carbon offsetting and reduction scheme for international aviation (corsia). while incentives are set in corsia and sustainable aviation fuels are considered an integral pillar of the work on the feasibility of a long-term aspiration goal for international aviation , there is currently no mandatory scheme on the use of sustainable aviation fuels for international flights. the measures provided for in this regulation should be raised in icao for global implementation comprehensive multilateral or bilateral air transport agreements between the union or its member states , and third countries generally include provisions on environmental protection. however , for the time being , such provisions do not impose on contracting parties any binding requirements on the use of sustainable aviation fuels.


### (16) development and deployment of sustainable aviation fuels with a high potential for sustainability , commercial maturity and a high potential for innovation and growth to meet future needs should be promoted. this should support creating innovative and competitive fuels markets and ensure sufficient supply of sustainable aviation fuels for aviation in short and long term to contribute to union transport decarbonisation ambitions , while strengthening union’s efforts towards a high level of environmental protection. for this purpose , sustainable aviation fuels produced from feedstock listed in parts a and b of annex ix of directive (eu) 2018/2001 , as well as synthetic aviation fuels should be eligible. in particular , sustainable aviation fuels produced from feedstock listed in part b of annex ix of directive (eu) 2018/2001 are essential , as currently the most commercially mature technology to decarbonise air transport already in the short term. ### (16) development and deployment of sustainable aviation fuels with a high potential for sustainability , commercial maturity and a high potential for innovation and growth to meet future needs should be promoted. this should support creating innovative and competitive fuels markets and ensure sufficient supply of sustainable aviation fuels for aviation in short and long term to contribute to union transport decarbonisation ambitions , while strengthening union’s efforts towards a high level of environmental protection. for this purpose , sustainable aviation fuels , which comply with the sustainability and greenhouse gas emissions criteria laid down in article 29(2) to (7) of the directive (eu)2018/2001 and are certified in accordance with article 30 of that directive , as well as synthetic aviation fuels should be eligible.


### (17) for sustainability reasons , feed and food crop-based fuels should not be eligible. in particular , indirect land-use change occurs when the cultivation of crops for biofuels displaces traditional production of crops for food and feed purposes. such additional demand increases the pressure on land and can lead to the extension of agricultural land into areas with high-carbon stock , such as forests , wetlands and peatland , causing additional greenhouse gas emissions and loss of biodiversity concerns. research has shown that the scale of the effect depends on a variety of factors , including the type of feedstock used for fuel production , the level of additional demand for feedstock triggered by the use of biofuels and the extent to which land with high-carbon stock is protected worldwide. the highest risks of indirect land-use change have been identified for biofuels , fuels produced from feedstock for which a significant expansion of the production area into land with high-carbon stock is observed. accordingly , feed and food crop-based fuels should not be promoted. this approach is in line union policy and in particular with directive (eu) 2018/2001 which limits and sets a cap on the use of such biofuels in road and rail transport , considering their lower environmental benefits , lower performance in terms of greenhouse reduction potential and broader sustainability concerns. in addition to the greenhouse gas emissions linked to indirect land-use change – which is capable of negating some or all greenhouse gas emissions savings of individual biofuels – indirect land-use change poses risks also to biodiversity. this risk is particularly serious in connection with a potentially large expansion of production determined by a significant increase in demand. the aviation sector has currently insignificant levels of demand for food and feed crops-based biofuels , since over 99% of currently used aviation fuels are of fossil origin. it is therefore appropriate to avoid the creation of a potentially large demand of food and feed crops-based biofuels by promoting their use under this regulation. the non-eligibility of crop-based biofuels under this regulation also minimises any risk to slow down the decarbonisation of road transport , which could otherwise result from a shift of crop-based biofuels from the road to the aviation sector. it is essential to minimise such a shift , as road transport currently remains by far the most polluting transport sector. ### (17) research has shown that the scale of the effect of indirect land-use change (iluc) depends on a variety of factors , including the type of feedstock used for fuel production , the level of additional demand for feedstock triggered by the use of biofuels and the extent to which land with high-carbon stock is protected worldwide. the highest risks of indirect land-use change have been identified for unsustainable biofuels , fuels produced from feedstock for which a significant expansion of the production area into land with high-carbon stock is observed. this approach is in line union policy and in particular with directive (eu) 2018/2001 which limits and sets a cap on the use of such biofuels in road and rail transport , considering their lower environmental benefits , lower performance in terms of greenhouse reduction potential and broader sustainability concerns. in addition to the greenhouse gas emissions linked to indirect land-use change – which is capable of negating some or all greenhouse gas emissions savings of individual biofuels – indirect land-use change can pose a risk also to biodiversity. this risk is particularly serious in connection with a potentially large expansion of production determined by a significant increase in demand. the aviation sector has currently insignificant levels of demand for food and feed crops-based biofuels , since over 99% of currently used aviation fuels are of fossil origin. it is essential to minimise the risks with such a shift , as road transport currently remains by far the most polluting transport sector.


### (20) it is essential to ensure that the minimum shares of sustainable aviation fuels can be successfully supplied to the aviation market without supply shortages. for this purpose , sufficient lead-time should be planned to allow the renewable fuels industry to develop production capacity accordingly. the supply of sustainable aviation fuels should become mandatory starting in 2025. similarly , in order to provide legal certainty and predictability to the market and drive investments durably towards sustainable aviation fuels production capacity , the terms of this regulation should be stable over a long period of time. ### (20) it is essential to ensure that the minimum shares of sustainable aviation fuels can be successfully supplied to the aviation market without supply shortages. for this purpose , sufficient lead-time should be planned to allow the renewable fuels industry to develop production capacity accordingly. the supply of sustainable aviation fuels should become mandatory starting in 2025. similarly , in order to provide legal certainty and predictability to the market and drive investments durably towards sustainable aviation fuels production capacity , the terms of this regulation should be stable over a long period of time. however , the feasibility of targets should be reassessed when appropriate depending on feedstock availabilities and production volumes.


### (21) with the introduction and ramp-up of sustainable aviation fuels at union airports , practices of fuel tankering may be exacerbated as a consequence of aviation fuel costs increases. tankering practices are unstainable and should be avoided as they undermine the union’s efforts to reduce environmental impacts from transport. those would be contrary to the aviation decarbonisation objectives as increased aircraft weight would increase fuel consumption and related emissions on a given flight. tankering practices also put at risk the level playing field in the union between aircraft operators , and also between airports. this regulation should therefore require aircraft operators to refuel prior to departure from a given union airport. the amount of fuel uplifted prior to departures from a given union airport should be commensurate with the amount of fuel necessary to operate the flights departing from that airport , taking into account the necessary compliance with fuel safety rules. the requirement ensures that equal conditions for operations in the union applying equally to union and foreign operators , while ensuring high level of environmental protection. as the regulation does not define a maximum share of sustainable aviation fuels in all aviation fuels , airlines and fuel suppliers may pursue more ambitious environmental policies with higher sustainable aviation fuels uptake and supply in their overall network of operations , while avoiding fuel tankering. ### (21) with the introduction and ramp-up of sustainable aviation fuels at union airports , practices of fuel tankering may be exacerbated as a consequence of aviation fuel costs increases. tankering practices are unstainable and should be avoided as they undermine the union’s efforts to reduce environmental impacts from transport. those would be contrary to the aviation decarbonisation objectives as increased aircraft weight would increase fuel consumption and related emissions on a given flight. tankering practices also put at risk the level playing field in the union between aircraft operators , and also between airports. this regulation should therefore require aircraft operators to refuel prior to departure from a given union airport. nevertheless , a derogation to the restriction of fuel tankering should be foreseen in case of practical difficulties encountered by airlines (airspace or airport closure , weather conditions , supply shortages) at destination airports that would prevent re-fuelling. the amount of fuel uplifted prior to departures from a given union airport should be commensurate with the amount of fuel necessary to operate the flights departing from that airport , taking into account the necessary compliance with fuel safety rules. the requirement ensures that equal conditions for operations in the union applying equally to union and foreign operators , while ensuring high level of environmental protection. as the regulation does not define a maximum share of sustainable aviation fuels in all aviation fuels , airlines and fuel suppliers may pursue more ambitious environmental policies with higher sustainable aviation fuels uptake and supply in their overall network of operations , while avoiding fuel tankering.


### (22) airports covered by this regulation should ensure that all the necessary infrastructure is provided for delivery , storage and refuelling of sustainable aviation fuel , so as not to constitute an obstacle with respect to the uptake of such sustainable aviation fuel. if necessary , the agency should be able to require a union airport to provide information on the infrastructure available allowing for seamless distribution and refuelling of aircraft operators with sustainable aviation fuels. the role of the agency should allow airports and airlines to have a common focal point , in the event where technical clarification is necessary on the availability of fuel infrastructure. ### (22) airports covered by this regulation should ensure that all the necessary infrastructure is provided for delivery , storage and refuelling of sustainable aviation fuel , so as not to constitute an obstacle with respect to the uptake of such sustainable aviation fuel. if necessary , the agency should be able to require a union airport to provide information on the infrastructure available allowing for seamless distribution and refuelling of aircraft operators with sustainable aviation fuels. the role of the agency should allow airports and airlines to have a common focal point , in the event where technical clarification is necessary on the availability of fuel infrastructure. when electric or hydrogen-powered aircrafts become mature and commercially available , it will be necessary for airports covered by this regulation to take all necessary measures to facilitate an appropriate infrastructure for hydrogen and electric recharging for aircrafts , in accordance with the respective deployment plan of the national policy framework , as set out in a regulation on the deployment of alternative fuels infrastructure.


### (22) airports covered by this regulation should ensure that all the necessary infrastructure is provided for delivery , storage and refuelling of sustainable aviation fuel , so as not to constitute an obstacle with respect to the uptake of such sustainable aviation fuel. if necessary , the agency should be able to require a union airport to provide information on the infrastructure available allowing for seamless distribution and refuelling of aircraft operators with sustainable aviation fuels. the role of the agency should allow airports and airlines to have a common focal point , in the event where technical clarification is necessary on the availability of fuel infrastructure. ### (22) airports covered by this regulation should ensure that all the necessary infrastructure is provided for delivery , storage and refuelling of sustainable aviation fuel , so as not to constitute an obstacle with respect to the uptake of such sustainable aviation fuel. airports should also take the necessary measures for the deployment of alternative fuels infrastructure for hydrogen and electric recharging for aircrafts. if necessary , the agency should be able to require a union airport to provide information on the infrastructure available allowing for seamless distribution and refuelling of aircraft operators with sustainable aviation fuels. the role of the agency should allow airports and airlines to have a common focal point , in the event where technical clarification is necessary on the availability of fuel infrastructure.


### (27) it is essential that aircraft operators can claim the use of sustainable aviation fuels under greenhouse gas schemes such as the eu emissions trading system or corsia , depending on the route of their flights. however , it is essential that this regulation should not lead to a double counting of emissions reductions. aircraft operators should only be allowed to claim benefits for the use of an identical batch of sustainable aviation fuels once. fuel suppliers should be requested to provide free of charge to aircraft operators any information pertaining to the properties of the sustainable aviation fuel sold to that aircraft operator and that is relevant for reporting purposes by the aircraft operator under this regulation or greenhouse gas schemes. ### (27) in order to create incentives for the uptake of sustainable aviation fuels , that have a substantial price difference compared with conventional fuels , it is essential that aircraft operators can claim the use of sustainable aviation fuels under greenhouse gas schemes such as the eu emissions trading system or corsia , depending on the route of their flights. however , it is essential that this regulation should not lead to a double counting of emissions reductions. aircraft operators should only be allowed to claim benefits for the use of an identical batch of sustainable aviation fuels once. fuel suppliers should be requested to provide free of charge to aircraft operators any information pertaining to the properties of the sustainable aviation fuel sold to that aircraft operator and that is relevant for reporting purposes by the aircraft operator under this regulation or greenhouse gas schemes.


### — ‘sustainable aviation fuels’ (‘saf’) means drop-in aviation fuels that are either synthetic aviation fuels , advanced biofuels as defined in article 2 , second paragraph , point 34 of directive (eu) 2018/2001 , or biofuels produced from the feedstock listed in part b of annex ix to that directive , which comply with the sustainability and greenhouse gas emissions criteria laid down in article 29(2) to (7) of that directive and are certified in accordance with article 30 of this directive; ### — ‘sustainable aviation fuels’ (‘saf’) means drop-in aviation fuels that are either synthetic aviation fuels or biofuels which comply with the sustainability and greenhouse gas emissions criteria laid down in article 29(2) to (7) of directive (eu) 2018/2001 and are certified in accordance with article 30 of this directive;


### — ‘sustainable aviation fuels’ (‘saf’) means drop-in aviation fuels that are either synthetic aviation fuels , advanced biofuels as defined in article 2 , second paragraph , point 34 of directive (eu) 2018/2001 , or biofuels produced from the feedstock listed in part b of annex ix to that directive , which comply with the sustainability and greenhouse gas emissions criteria laid down in article 29(2) to (7) of that directive and are certified in accordance with article 30 of this directive; ### — ‘sustainable aviation fuels’ (‘saf’) means aviation fuels that are either synthetic aviation fuels , advanced biofuels as defined in article 2 , second paragraph , point 34 of directive (eu) 2018/2001 , or biofuels produced from the feedstock listed in part b of annex ix to that directive , which comply with the sustainability and greenhouse gas emissions criteria laid down in article 29(2) to (7) of that directive and are certified in accordance with article 30 of this directive;


### — ‘synthetic aviation fuels’ means fuels that are renewable fuels of non-biological origin , as defined in article 2 , second paragraph , point 36 of directive (eu) 2018/2001 , used in aviation; ### — ‘synthetic aviation fuels’ means liquid or gaseous fuels that are renewable fuels of non-biological origin , as defined in article 2 , second paragraph , point 36 of directive (eu) 2018/2001 , or electricity or hydrogen used in aviation;


### union airports shall take necessary measures to facilitate the access of aircraft operators to aviation fuels containing shares of sustainable aviation fuels in accordance with annex i and , shall provide the infrastructure necessary for the delivery , storage and uplifting of such fuels. ### union airports shall take necessary measures to facilitate the access of aircraft operators to aviation fuels containing shares of sustainable aviation fuels in accordance with annex i and , shall provide the infrastructure necessary for the delivery , storage and uplifting of such fuels as well as for hydrogen and electric recharging/refuelling of aircrafts , in accordance with [article13 of regulation on the deployment of alternative fuels infrastructure].


### aircraft operators shall not claim benefits for the use of an identical batch of sustainable aviation fuels under more than one greenhouse gas scheme. together with the report referred to in article 7 , aircraft operators shall provide the agency with: ### aircraft operators shall be able to claim the allocation of free allowances under the ets scheme for the uplifting of sustainable aviation fuels in accordance with article [3e (new)] of directive 2003/87/ec. aircraft operators shall not claim benefits for the use of an identical batch of sustainable aviation fuels under more than one greenhouse gas scheme. together with the report referred to in article 7 , aircraft operators shall provide the agency with:


### (7) member states shall have the necessary legal and administrative framework in place at national level to ensure the fulfilment of the obligations and the collection of the administrative fines. member states shall transfer the amount collected through those administrative fines as contribution to the investeu green transition investment facility , as a top-up to the eu guarantee. ### (7) member states shall have the necessary legal and administrative framework in place at national level to ensure the fulfilment of the obligations and the collection of the administrative fines. member states shall transfer the amount collected through those administrative fines as contribution to the sustainable aviation [fuels] fund , established under article 11a.


### by 1 january 2028 and every five years thereafter , the commission services shall present a report to the european parliament and the council , on the evolution of the aviation fuels market and its impact on the aviation internal market of the union , including regarding the possible extension of the scope of this regulation to other energy sources , and other types of synthetic fuels defined under the renewable energy directive , the possible revision of the minimum shares in article 4 and annex i , and the level of administrative fines. the report shall include information , where available , on development of a potential policy framework for uptake of sustainable aviation fuels at icao level. the report shall also inform on technological advancements in the area of research and innovation in the aviation industry which are relevant to sustainable aviation fuels , including with regards to the reduction of non-co2 emissions. the report may consider if this regulation should be amended and , options for amendments , where appropriate , in line with a potential policy framework on sustainable aviation fuels uptake at icao level. ### by 1 january 2028 and every five years thereafter , the commission services shall present a report to the european parliament and the council , on the deployment of sustainable aviation fuels that includes:


### from 1 january 2025 , a minimum share of 2% of saf; ### from 1 january 2025 , a minimum share of 5 % of saf;


### from 1 january 2030 , a minimum share of 5% of saf , of which a minimum share of 0.7% of synthetic aviation fuels; ### from 1 january 2030 , a minimum share of 5% of saf , of which a minimum share of 2 ,5% of synthetic aviation fuels;


### from 1 january 2030 , a minimum share of 5% of saf , of which a minimum share of 0.7% of synthetic aviation fuels; ### from 1 january 2030 , a minimum share of 5% of saf , of which a minimum share of 1% of synthetic aviation fuels;


### from 1 january 2030 , a minimum share of 5% of saf , of which a minimum share of 0.7% of synthetic aviation fuels; ### from 1 january 2030 , a minimum share of 10 % of saf , of which a minimum share of 0 ,7 % of synthetic aviation fuels;


### from 1 january 2035 , a minimum share of 20% of saf , of which a minimum share of 5% of synthetic aviation fuels; ### from 1 january 2035 , a minimum share of 20% of saf , of which a minimum share of 7 ,5% of synthetic aviation fuels;


### from 1 january 2035 , a minimum share of 20% of saf , of which a minimum share of 5% of synthetic aviation fuels; ### from 1 january 2035 , a minimum share of 20% of saf , of which a minimum share of 10% of synthetic aviation fuels;


### from 1 january 2040 , a minimum share of 32% of saf , of which a minimum share of 8% of synthetic aviation fuels; ### from 1 january 2040 , a minimum share of 32% of saf , of which a minimum share of 16% of synthetic aviation fuels;


### from 1 january 2040 , a minimum share of 32% of saf , of which a minimum share of 8% of synthetic aviation fuels; ### from 1 january 2040 , a minimum share of 32% of saf , of which a minimum share of 12% of synthetic aviation fuels;


### from 1 january 2045 , a minimum volume share of 38% of saf , of which a minimum share of 11% of synthetic aviation fuels. ### from 1 january 2045 , a minimum volume share of 38% of saf , of which a minimum share of 15% of synthetic aviation fuels.


### from 1 january 2045 , a minimum volume share of 38% of saf , of which a minimum share of 11% of synthetic aviation fuels. ### from 1 january 2045 , a minimum volume share of 38% of saf , of which a minimum share of 19% of synthetic aviation fuels.


### from 1 january 2050 , a minimum volume share of 63% of saf , of which a minimum share of 28% of synthetic aviation fuels ### from 1 january 2050 , a minimum volume share of 63% of saf , of which a minimum share of 31 ,5% of synthetic aviation fuels


### from 1 january 2050 , a minimum volume share of 63% of saf , of which a minimum share of 28% of synthetic aviation fuels ### from 1 january 2050 , a minimum volume share of 63% of saf , of which a minimum share of 30% of synthetic aviation fuels


### the agency shall publish every year a technical report on the basis of the yearly reports referred to in articles 7 and 9. that report shall contain at least the following information: ### by 31 december the agency shall publish every year a technical report on the basis of the yearly reports referred to in articles 7 and 9. that report shall contain at least the following information:


### c. whereas the union has to make sustainable transport a reality while ensuring the functioning of the internal market and the competitiveness of the eu worldwide; whereas the transport sector is one of the largest employers in europe and the challenges it faces should be tackled in such a way as to deliver benefits for job creation and improve the conditions of workers , notably their safety; ### c. whereas the union has to make sustainable transport a reality while ensuring the functioning of the internal market and the competitiveness of the eu worldwide; whereas the transport sector is one of the largest employers in europe and the challenges it faces should be tackled in such a way as to deliver benefits for job creation and improve the conditions of workers , notably their safety; stresses that further efforts need to be made to make the profession of transport workers more attractive , i.a. by guaranteeing stable and adequate income;


### 1. points to the economic recovery in 2021 and expected further growth in 2022; notes nonetheless uncertainty in the economic outlook , in the light of factors such as supply chain disruption , high energy prices , rising inflation and the continuing covid-19 pandemic; recalls therefore that the 2023 union budget will play an important role in strengthening the union economy , ensuring that no one is left behind , and in fostering economic , social and territorial cohesion; ### 1. points to the economic recovery in 2021 and expected further growth in 2022; notes that 2023 will continue to be an important year for the social and economic recovery from the crisis following the covid-19 pandemic with nonetheless uncertainty in the economic outlook , in the light of factors such as supply chain disruption , high energy prices , rising inflation , significant social impact such as rising unemployment and poverty and the continuing covid-19 pandemic; notes that in this social landscape of growing inequalities , women , children , young people and the elderly are especially affected by the various precarious socio-economic situations caused by the covid-19 pandemic and are exposed to the risk of being left behind; stresses that social and employment related challenges caused by the pandemic have had a disproportionate impact on some member states , regions and social groups , impacting the most vulnerable ones and affecting the labour market; recalls therefore that the 2023 union budget will play an important role in strengthening the union economy and competitiveness , ensuring just transition , social justice and resilience so that no one is left behind , and in fostering economic , social and territorial cohesion and upward social convergence;


### 1. is deeply concerned by the persistent impact of the covid-19 pandemic on education , the cultural and creative sectors and industries , and sports; urges the commission to take all necessary measures to continue facilitating the digital transition of these sectors and supporting the beneficiaries of the erasmus+ , creative europe and european solidarity corps programmes; ### 1. is deeply concerned by the persistent impact of the covid-19 pandemic on education , the cultural and creative sectors and industries , and sports; urges the commission to take all necessary measures to continue facilitating the digital and green transitions of these sectors and supporting the beneficiaries of the erasmus+ , creative europe and european solidarity corps programmes; reiterates that particular attention should be paid to ensure good outreach to vulnerable people , whose exclusion has been worsened by the pandemic , in order to ensure equal access to the programmes for all;


### 1. underlines that a gender perspective should be integrated in the budgetary cycle and in all eu programmes; ### 1. underlines that a gender perspective should be integrated in the budgetary cycle and in all eu programmes , especially given the impact of the covid-19 pandemic’s detrimental impact on gender equality and the backlash against women’s rights including sexual and reproductive health and rights (srhr);


### 2. commits therefore to working to adopt a future-oriented budget that matches the union’s political priorities , ensuring a stronger health union , making a success of the green and digital transitions and fostering the recovery , including increased support for smes , promoting the rule of law and its application , contributing to greater opportunities for young people throughout the union , and ensuring a stronger europe; ### 2. commits therefore to work towards the adoption of a future and investment-oriented budget with a strong social and economically sustainable dimension that matches the union’s political priorities , and the six pillars of the recovery and resilience facility , ensuring a stronger health union , leaving no one behind in the green and digital transitions and fostering an inclusive , sustainable and resilient recovery , including increased support for smes , promoting the rule of law and its application , investing in the new generations and contributing to greater opportunities for young people and for the most deprived and other disadvantaged groups , such as children , lgbtiq+ families , single parent families , persons with disabilities , migrants and refugees and roma people throughout the union adapting to the imminent labour market changes with the support of well-equipped public employment services , preserve and create quality and sustainable employment with full respect of labour rights and decent employment and working conditions , contributing to the fight against poverty , and reducing social exclusion , inequalities and discrimination , in particular affecting children and youth , as well as greater social inclusion of older people , and ensuring a stronger , more resilient and competitive europe based on strategic autonomy and sovereignty;


### 2. commits therefore to working to adopt a future-oriented budget that matches the union’s political priorities , ensuring a stronger health union , making a success of the green and digital transitions and fostering the recovery , including increased support for smes , promoting the rule of law and its application , contributing to greater opportunities for young people throughout the union , and ensuring a stronger europe; ### 2. commits therefore to working to adopt a future-oriented budget that matches the union’s green deal and other political priorities , ensuring a stronger health union , making a success of the green and digital transitions and fostering the recovery , including increased support for smes , promoting the rule of law and its application , contributing to greater opportunities for young people throughout the union , and ensuring a stronger europe;


### 3. welcomes the priority given to union health policy and highlights in that connection the eu4health programme and cluster health in horizon europe; notes that the budget for preparedness activities by the health emergency response authority is drawn from those programmes and from the union civil protection mechanism , and expresses deep concern that this could compromise the attainment of other important health objectives; stresses the need to ensure adequate funding for the beating cancer plan; ### 3. welcomes the priority given to union health policy and highlights in that connection the eu4health programme and cluster health in horizon europe; acknowledges recent data1a depicting how mental well-being has reached its lowest level across all age groups of europeans since the beginning of the pandemic; notes that the budget for preparedness activities by the health emergency response authority is drawn from those programmes and from the union civil protection mechanism , and expresses deep concern that this could compromise the attainment of other important health objectives; stresses the need to ensure adequate funding for the beating cancer plan and highlights in this context the importance of eu legislation laying down minimum standards in occupational health and safety and in ensuring the highest technically possible protection for workers; stresses the need for the commission to secure sufficient staffing in order to meet its tasks as regards health and safety at work , and notably to prepare an action plan covering at least 25 additional occupational exposure limits and ensure legislative follow up without delay. [1] https://www.eurofound.europa.eu/publications/report/2021/living-working-and-covid-19-update-april-2021-mental-health-and-trust-decline-across-eu-as-pandemic


### 3. is convinced that the capacity for building synergies across eu programmes is essential to achieve a european education area by 2025 and a successful new european bauhaus initiative; urges the commission and the member states , in this regard , to step up their efforts to maximise the complementary nature of their investments and actions and ensure they are supported across all eu funding sources; ### 3. is convinced that the capacity for building synergies across eu programmes is essential to achieve a fully-fledged european education area by 2025 as well as to make the new european bauhaus initiative and the european year of youth 2022 a success; urges the commission and the member states , in this regard , to step up their efforts to maximise the complementary nature of their investments and actions and ensure they are supported across all eu funding sources; calls on the commission to help member states in this regard , including through facilitating the exchange of good practices and a higher level of coordination at eu level;


### 3. welcome the commission’s new initiatives in the domains of space , healthcare , microchips and global resilience , but underlines that they should be financed with additional resources and not at the expense of existing critical programmes such as copernicus , horizon europe , the connecting europe facility and digital europe , among others; ### 3. welcome the commission’s new initiatives in the domains of space , healthcare , microchips and global resilience , but underlines that they should be financed with additional resources and not at the expense of existing critical programmes such as copernicus , horizon europe , the connecting europe facility and digital europe , among others; furthermore , in order to secure europe's global role , disruptive technologies such as blockchain , quantum computing and ai should be given much higher priority and provided with their own funding programs;


### 3. welcome the commission’s new initiatives in the domains of space , healthcare , microchips and global resilience , but underlines that they should be financed with additional resources and not at the expense of existing critical programmes such as copernicus , horizon europe , the connecting europe facility and digital europe , among others; ### 3. welcome the commission’s new initiatives in the domains of research , space , healthcare , microchips and global resilience , but underlines that they should be financed with additional resources and not at the expense of existing critical programmes such as copernicus , horizon europe , the connecting europe facility and digital europe , among others; stresses in that regard the necessity to support european’s competitiveness and industrial capacity; underlines in addition the importance to further strengthen the eu’s open strategic autonomy;


### 3. welcomes the european union’s efforts to accelerate the digital transformation in agriculture and rural areas; ### 3. welcomes the european union’s efforts to accelerate the digital transformation in agriculture and rural areas; notes the continued importance of support for investments in modernisation and innovation if the agriculture sector is to contribute to meeting the targets of the european green deal , the biodiversity strategy and farm to fork measures;


### 4. recognises the importance of other union programmes , including the recovery and resilience facility (rrf) , in providing investment in health measures and infrastructure and stresses the need for synergies between those activities and eu4health; recalls also the importance of steady implementation and access to technical assistance for member states with low administrative capacity; emphasises that the decentralised health agencies should be adequately funded; ### 4. recognises the importance of other union programmes , including the recovery and resilience facility (rrf) , in providing investment in health prevention , resilient healthcare systems and infrastructures and stresses the need for synergies between those activities and eu4health; recalls also the importance of steady implementation and access to technical assistance for member states with low administrative capacity; emphasises that the decentralised health agencies should be adequately funded in order to be able to fulfil their mandated tasks and responsibilities; and calls for transparency as regards public investments;


### 4. recognises the importance of other union programmes , including the recovery and resilience facility (rrf) , in providing investment in health measures and infrastructure and stresses the need for synergies between those activities and eu4health; recalls also the importance of steady implementation and access to technical assistance for member states with low administrative capacity; emphasises that the decentralised health agencies should be adequately funded; ### 4. recognises the importance of other union programmes , including the recovery and resilience facility (rrf) , in providing investment in health measures and infrastructure and stresses the need for synergies between those activities and eu4health; recalls also the importance of steady implementation and access to technical assistance for member states with low administrative capacity; emphasises that the decentralised health agencies and the european chemicals agency (echa) should be adequately funded;


### 4. welcomes the inclusion measures put forward by the commission with the aim of reinforcing the erasmus+ and european solidarity corps programmes until 2027; ### 4. welcomes the inclusion measures put forward by the commission with the aim of reinforcing the erasmus+ and european solidarity corps programmes until 2027; calls for the further strengthening of annual resources allocated to the european solidarity corps programme in the framework of the current mff in order to foster the development of citizenship education and mobility as drivers leading to a greater sense of european belonging among young people;


### 4. stresses the importance of clean energy and interconnectivity in accelerating the energy transition and ensuring the stability of energy prices; recalls that 2023 will be the year for establishing the next list of energy projects of common interest and invites the commission to set aside adequate funding; ### 4. stresses the importance of further reduction of ghg emissions by energy sector and increased interconnectivity in accelerating the energy transition and ensuring the stability of energy prices for citizens and businesses , especially smes; recalls that 2023 will be the year for establishing the next list of energy projects of common interest and invites the commission to set aside adequate funding;


### 4. urges the member states to facilitate access to credit for farms , especially small and micro farms; ### 4. urges the member states to facilitate access to credit for farms , especially small and family farms;


### 5. acknowledges that implementing the green deal and achieving the union’s emission reduction goals will require massive investment , whilst stressing that the cost of inaction would be much higher; emphasises that the union budget is at the heart of efforts to make a just transition towards a greener and more resilient union in which no one is left behind; in that regard , highlights the need to fully implement the just transition mechanism; ### 5. acknowledges that implementing the green deal and achieving the union’s emission reduction goals requires urgent and massive investment including to adapt industrial production facilities and to improve related infrastructure , whilst stressing that the cost of inaction would be much higher; emphasises that climate measures should be accompanied by adequate social policies including social infrastructure , not least to support the creation of decent and sustainable jobs , the reskilling and upskilling of workers fit for jobs in the just transition highlights the urgency of adopting instruments that prevent vulnerable groups from suffering any negative social consequence that might arise from the implementation of the green deal climate actions; insists that in order to design new generation game changer policies , social and environmental policies and objectives must be given the same importance as economic ones; emphasises that the union budget is instrumental to make a just transition towards a greener and more resilient union in which no one is left behind; stresses the importance of policies and measures to support labour market transition and the need to strengthen the competitiveness of our economies in the context of the green and digital transitions; in that regard , highlights the need to fully implement the just transition mechanism in full complementarity with other instruments , such as the european social fund + and the upcoming social climate fund to accompany the most vulnerable people in this transition , be it in terms of labour market inclusion or with respect to their capacity to invest in more efficient energy devices;


### 5. acknowledges that implementing the green deal and achieving the union’s emission reduction goals will require massive investment , whilst stressing that the cost of inaction would be much higher; emphasises that the union budget is at the heart of efforts to make a just transition towards a greener and more resilient union in which no one is left behind; in that regard , highlights the need to fully implement the just transition mechanism; ### 5. acknowledges that implementing the green deal , achieving the union’s climate neutrality goal by 2050 and the zero pollution ambition will require massive investment , whilst stressing that the cost of inaction would be much higher; emphasises that the union budget is at the heart of efforts to make a just transition towards a greener and more resilient union in which no one is left behind; in that regard , highlights the need to fully implement the just transition mechanism;


### 5. notes with concern that , according to the commission’s financial programming , the overall creative europe envelope is expected to drop by 20 % between 2022 and 2023 , even after taking into account the estimated 2023 top-up resulting from the programme-specific adjustment provided for in article 5 of the mff regulation; considers that , because a full recovery of the cultural and creative sectors is not expected before 2024 , additional funds need to be allocated to this programme in 2023; ### 5. notes with concern that , according to the commission’s financial programming , the overall creative europe envelope is expected to drop by 20 % between 2022 and 2023 , even after taking into account the estimated 2023 top-up resulting from the programme-specific adjustment provided for in article 5 of the mff regulation; considers that , because a full recovery of the cultural and creative sectors is not expected before 2024 , additional funds must be allocated to this programme in 2023;


### 5. recalls the important role of the european institute for gender equality (eige) in collecting data and providing expertise on gender inequality in the eu; calls for the eige to be sufficiently resourced , both in terms of budget and staff , to perform its essential duties; ### 5. recalls the important role of the european institute for gender equality (eige) in collecting data and providing expertise on gender inequality in the eu; calls for the eige to be allocated additional resources , both in terms of budget and staff , to perform its essential duties , in particular in the light of the eige’s work on the covid-19 pandemic’s gender dimension and in the context of the backlash against women’s rights;


### 5. calls on the commission to encourage vertical integration projects in order to fully implement the ‘farm to fork’ model and promote knowledge and consumption of foods from the mediterranean diet; ### 5. calls on the commission to encourage innovation projects that promote sustainable production in order to fully implement the ‘farm to fork’ model and foster knowledge on and consumption of foods in line with a balanced diet;


### 6. stresses the need for investment in research and innovation in green technologies and processes , including with a view to giving the union a competitive edge in the future net-zero economy , and highlights horizon europe in that context; considers that the union must make full use of the connecting europe facility (cef) to modernise and connect its transport and energy infrastructure; ### 6. stresses the need for investment in research and innovation in green technologies and processes , including with a view to giving the union a competitive edge in the future net-zero economy , and highlights horizon europe in that context; considers that the union must make full use of the connecting europe facility (cef) to modernise and connect its transport and energy infrastructure and to increase the sustainability thereof;


### 6. stresses the need for investment in research and innovation in green technologies and processes , including with a view to giving the union a competitive edge in the future net-zero economy , and highlights horizon europe in that context; considers that the union must make full use of the connecting europe facility (cef) to modernise and connect its transport and energy infrastructure; ### 6. stresses the need for investment in research and innovation in green technologies , processes , and skills , including with a view to giving the union a competitive edge in the future net-zero economy , and highlights horizon europe in that context; considers that the union must make full use of the connecting europe facility (cef) to modernise and connect its transport and energy infrastructure;


### 6. reiterates that women have been disproportionately affected by the covid-19 pandemic and stresses the importance of mitigating growing inequalities , in particular though recovery and resilience plans and cohesion policy , and by ensuring gender-equal digitalisation; ### 6. reiterates that women have been disproportionately affected by the covid-19 pandemic , including an escalation of gender-based violence , restricted access to srhr , unequal care responsibilities and negative impacts on employment especially for those in precarious employment and feminised sectors; stresses the importance of mitigating growing inequalities , in particular though recovery and resilience plans and cohesion policy , and by ensuring gender-equal digitalisation;