2006/803/EC: Commission Decision of 23 November 2006 amending Decision 2005/381/EC establishing a questionnaire for reporting on the application of Directive 2003/87/EC of the European Parliament and of the Council establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC (notified under document number C(2006) 5546)   (Text with EEA relevance)
Date: 2006-11-23
Institutions: European Commission
Subjects: Council of the European Union, EC Directive, European Commission, European Parliament, air quality, application of EU law, exchange of information, report, tradeable emission permit

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COMMISSION DECISION

of 23 November 2006

amending Decision 2005/381/EC establishing a questionnaire for reporting on the application of
Directive 2003/87/EC of the European Parliament and of the Council establishing a scheme for
greenhouse gas emission allowance trading within the Community and amending Council Directive
96/61/EC

(notified under document number C(2006) 5546)

(Text with EEA relevance)

(2006/803/EC)

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty
Community,

establishing the European

Having regard to Directive 2003/87/EC of
the European
Parliament and of the Council of 13 October 2003 establishing
a scheme for greenhouse gas emission allowance trading within
the Community and amending Council Directive 96/61/EC (1),
and in particular Article 21(1) thereof,

Whereas:

(1)

(2)

(3)

(4)

The questionnaire set out in the Annex to Commission
Decision 2005/381/EC (2) should be adjusted in the light
of
the experience gained by Member States and the
Commission in using the questionnaire and in assessing
the replies to the questionnaire for drawing up the
annual reports which were due by 30 June 2005.

The replies by Member States identified areas relevant for
the Commission report on the application of Directive
2003/87/EC not yet included in the questionnaire set out
in the Annex to Decision 2005/381/EC.

The assessment of the replies by Member States showed
that some questions were not answered consistently and
in need of further clarification.

The experience gained during the first complete cycle of
monitoring, reporting and verification of carbon dioxide
included in the emissions
emissions by installations

(5)

(6)

trading scheme necessitated a review of
sections of the questionnaire.

the relevant

The Annex to Decision 2005/381/EC should therefore be
amended accordingly and, for clarity purposes, replaced.

The measures provided for
in this Decision are in
accordance with the opinion of the Committee estab-
lished in accordance with Article 6 of Council Directive
91/692/EEC of 23 December 1991 standardizing and
rationalizing reports on the implementation of certain
Directives relating to the environment (3),

HAS ADOPTED THIS DECISION:

Article 1

The Annex to Decision 2005/381/EC is replaced by the text set
out in the Annex to this Decision.

Article 2

This Decision is addressed to the Member States.

Done at Brussels, 23 November 2006.

For the Commission

Stavros DIMAS
Member of the Commission

(1) OJ L 275, 25.10.2003, p. 32. Directive as amended by Directive

2004/101/EC (OJ L 338, 13.11.2004, p. 18).

(2) OJ L 126, 19.5.2005, p. 43.

(3) OJ L 377, 31.12.1991, p. 48. Directive as amended by Regulation
(EC) No 1882/2003 of the European Parliament and of the Council
(OJ L 284, 31.10.2003, p. 1).

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ANNEX

‘ANNEX

PART 1

QUESTIONNAIRE ON THE IMPLEMENTATION OF DIRECTIVE 2003/87/EC

1.

Details of institution submitting the report

1. Name of contact person:

2. Official title of contact person:

3. Name and department of organisation:

4. Address:

5. International telephone number:

6. International fax number:

7. E-mail:

2.

Competent authorities

Questions 2.1 and 2.2 are to be answered in the report due by 30 June 2007 and in subsequent reports if changes were made
during the reporting period.

2.1.

Please state the name and the abbreviation of the competent authorities which are involved in the implementation
of the emissions trading scheme in your country.

In answering this question, use the table below. Add further rows if necessary.

Name

Abbreviation

Contact details

2.2.

Please indicate which competent authority is responsible for each of the tasks listed in the table below using their
abbreviations.

Please indicate the abbreviation of the competent authority which is in charge of the following tasks:

Issuance of permits

Allocation of allowances

Issuance of allowances

Validation of monitoring methodology

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Receiving and supervising verified emission reports

Accreditation of verifiers

Registry

Compliance and enforcement

Issuance of ERU as a host country

Approval of the use of CERs & ERUs for compliance

Administration of new entrants reserve

Information to the public

Auctioning

Administration of opt-ins

Administration of pooling

Other (please specify): ____________________

3.

Coverage of activities and installations

3.1. How many of the combustion installations have a rated thermal input that exceeds 20 MW but is below 50 MW
on 31 December of the reporting year? In total, how many CO2 equivalents were emitted by these installations in
the reporting period?

In answering this question, use the table below.

Number of installations with a rated
thermal
input that exceeds 20 MW
but is below 50 MW

CO2 equivalents emitted by those
installations

Number

Share in total number of installations or
emissions

3.2. What changes occurred during the reporting period in comparison with the national allocation plan table (NAP
Table) as entered into the Community Independent Transaction Log on 1 January of the reporting year (new
entrants, closures, installations falling below the capacity thresholds)?

In answering this question, use Table 1 of Part 2 of this Annex.

3.3. Did the competent authority receive any application(s) during the reporting period from operators who wish to
form a pool pursuant to Article 28 of Directive 2003/87/EC (ET Directive)? If yes, to which activity listed in Annex
I to Directive 2003/87/EC (hereinafter — “Annex I activity”) did the application refer to and was the pool formed?

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In answering this question, use the table below.

Main Annex I activity (a)

Number of appli-
cations received

Number of pools
formed

Energy activities

E1

Combustion installations with a rated thermal input exceeding
20 MW (except hazardous or municipal waste installations)

E2 Mineral oil refineries

E3

Coke ovens

F1

F2

M1

M2

M3

Production and processing of ferrous metals

Metal ore (including sulphide ore) roasting or sintering instal-
lations

Installations for the production of pig iron or steel (primary or
secondary fusion) including continuous casting, with a capacity
exceeding 2.5 tonnes per hour

Mineral industry

Installations for the production of cement clinker in rotary kilns
with a production capacity exceeding 500 tonnes per day or
lime in rotary kilns with a production capacity exceeding 50
tonnes per day or in other furnaces with a production capacity
exceeding 50 tonnes per day

Installations for the manufacture of glass including glass fibre
with a melting capacity exceeding 20 tonnes per day

roofing tiles, bricks,

Installations for the manufacture of ceramic products by firing,
in particular
tiles,
stoneware or porcelain, with a production capacity exceeding
75 tonnes per day, and/or with a kiln capacity exceeding
4 m3 and with a setting density per kiln exceeding 300 kg/m3

refractory bricks,

Other activities

Industrial plants for the production of

O1

(a) pulp from timber or other fibrous materials

O2

(b) paper and board with a production capacity exceeding 20

tonnes per day

(a) If an installation carries out more than one activity, please only count the installation once under its main Annex I activity.

3.4.

Is there any other relevant information concerning the coverage of installations and activities in your country? If so,
please specify.

4.

The issue of permits for installations

Questions 4.1 to 4.4 are to be answered in the report due by 30 June 2007 and in subsequent reports if changes were made
during the reporting period.

4.1. What measures have been taken to ensure that operators comply with the requirements of their greenhouse gas

emissions permits?

Note: Fines or penalties which might be imposed in case of infringements must not be reported here but under section 11.

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In answering this question, use the table below. Add further rows if necessary.

Which of the following measures are applied in your country (add explanatory text if necessary)?

The account will be blocked in case of irregularities

Selling will be prohibited in case of irregularities

Withdrawal of permit; suspension of the installation

Yes/No

Yes/No

Yes/No

Spot or routine checks or inspections by the administration

Yes/No

Conservative emission estimates in case of missing emission
reports

Yes/No

Verification bodies check compliance with the conditions of the
permit

Yes/No

Regular meetings with industry & associations to discuss relevant
issues

Yes/No

Provision of specific reporting formats and guidance

Naming and shaming of non-compliant operators

Other (please specify): ____________________

Yes/No

Yes/No

4.2. Where more than one competent authority is involved, how does national legislation ensure that the conditions of
and the procedures for the issuance of permits are fully coordinated? How does this coordination work in practice?

In answering this question, use the table below. Add further rows if necessary.

Which of the following statements applies to your country (add explanatory text if necessary)?

More than one competent authority

Yes/No

If yes, please answer the following questions:

Cooperation explicitly regulated by a law or a regulation

Yes/No

Commission or working group or coordination with regular
meetings established

Yes/No

Guidance note for implementation of
trading law

the national emissions

Yes/No

Interpretation group to clarify ambiguous issues

Yes/No

Coordination of administrative acts by one central authority

Yes/No

Training courses to ensure consistent implementation

Yes/No

Other (please specify): ____________________

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4.3.

In cases where installations carry out activities listed in Annex I to Council Directive 96/61/EC (1) (IPPC Directive)
what measures have been taken to ensure that conditions and procedure for the issue of a greenhouse gas
emissions permit are coordinated with those for the permit provided for in that Directive? Have the requirements
laid down in Articles 5, 6 and 7 of Directive 2003/87/EC been integrated into the procedures provided for in
Directive 96/61/EC? If so, how was this integration performed?

In answering this question, use the table below. Add further rows if necessary.

Which of the following statements applies to your country (add explanatory text if necessary)?

Requirements laid down in Articles 5-7 of Directive 2003/87/EC
have been transposed by national legislation

Yes/No

Law which transposes
emission or concentration limits for CO2

the IPPC Directive does not

include

Yes/No

Integrated permitting procedure under the IPPC Directive and the
ET Directive

Yes/No

Separate permits for IPPC and ET Directive

Granting of an IPPC permit requires a valid emissions trading
scheme (ETS) permit

Yes/No

Yes/No

Granting of an ETS permit requires a valid IPPC permit

Yes/No

IPPC regulators will check whether ETS permit is necessary and
inform ETS regulators

Yes/No

Other (please specify): ____________________

4.4. What are the legislative provisions, procedures and practice concerning updating of permit conditions by the

competent authority pursuant to Article 7 of Directive 2003/87/EC?

In answering this question, use the table below. Add further rows if necessary.

Please refer to the legal provision which transposes Article 7 of
Directive 2003/87/EC

Which of the following provisions, procedures and practices apply to your country (add explanatory text if
necessary)?

Authorisation for changes in the installation type or operating
mode required

Yes/No

Authorisation for changes
required

in the monitoring methodology

Yes/No

Changes have to be notified in advance

Closures have to be notified immediately

Yes/No

Yes/No

(1) OJ L 257, 10.10.1996, p. 26. Directive as last amended by Regulation (EC) No 166/2006 of the European Parliament and of the

Council (OJ L 33, 4.2.2006, p. 1).

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Penalty in case of non-compliance with request to update moni-
toring methodology

Yes/No

Change of the operator requires an update of permit

Less significant changes are just recorded

Other (please specify): ____________________

Yes/No

Yes/No

4.5. How many permits were updated during the reporting period because of a change in the nature or functioning, or
extension, of installations made by operators as specified in Article 7 of Directive 2003/87/EC? Please provide for
each category (capacity increase, capacity decrease, change in process type, etc.) how many permits were updated.

In answering this question, use the table below. Add further rows if necessary.

Please state the number of changes in each category:

Total changes

Revoked

Surrendered

Transferred

Increase of capacity

Decrease of capacity

Changes to monitoring and reporting details

Change in name of installation or operator

Non-significant amendment

Notification of changes without update of permit

Other (please specify): ____________________

4.6.

Is there any other relevant information concerning the issue of permits for installations in your country? If so,
please specify.

5.

Application of the monitoring and reporting guidelines

Question 5.1 is to be answered in the report due by 30 June 2007, the first report of each trading period and in subsequent
reports if changes were made during the reporting period.

5.1. What legal acts have been adopted in your country in order to implement monitoring and reporting guidelines?
Are general derogations from the monitoring and reporting guidelines allowed by the legislation of your country,
e.g. for specific fuels or activities? If so, please specify.

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5.2. Which tiers were used in the monitoring methodologies for the major emitting installations (cf. Commission

Decision 2004/156/EC (2))?

In answering this question, use Table 2 of Part 2 of this Annex. The information required in Table 2 need only be given for
the largest installations covered by the ET Directive which contribute cumulatively to 50 % of the total emissions included in
the trading scheme. No information needs to be reported for sources within these installations with annual emissions below
25 kt CO2 eq.

5.3.

If tiers below the minimum tiers specified in Table 1 in section 4.2.2.1.4 of Annex I to Decision 2004/156/EC have
been accepted in the monitoring methodology, please indicate for each installation for which this situation occurred
the coverage of emissions, the activity, the tier category (activity data, net calorific value, emission factor, oxidation
factor or conversion factor) and the monitoring approach/tier agreed in the permit.

In answering this question, use Table 3 of Part 2 of this Annex. The information required in Table 3 needs only to be given
for installations not reported under question 5.2. General derogations provided for in the national legislation must be reported
under question 5.1.

5.4. Which installations temporarily applied different tier methods than those agreed with the competent authority?

In answering this question, use Table 4 of Part 2 of this Annex.

5.5.

In how many installations was continuous emissions measurement applied? Please indicate the number of instal-
lations per Annex I activity and within each activity per subcategory based on reported annual emissions (less than
50 kt, 50-500 kt and over 500 kt).

In answering this question, use Table 5 of Part 2 of this Annex.

5.6. How much CO2 was transferred from installations? Please indicate the number of tonnes of CO2 transferred
pursuant to section 4.2.2.1.2 of Annex I to Decision 2004/156/EC and the number of installations that transferred
CO2 for each activity listed in Annex I to Directive 2003/87/EC.

In answering this question, use the table below.

Main Annex I activity

Number of installations

CO2 transferred (kt CO2)

Use of transferred CO2

E1

E2

E3

F1

F2

M1

M2

M3

O1

O2

(2) OJ L 59, 26.2.2004, p. 1.

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5.7. How much biomass was combusted or employed in processes? Please indicate the quantity of biomass as defined in
paragraph 2(d) of Annex I to Decision 2004/156/EC combusted (TJ) or employed (t or m3) for each activity listed
in Annex I to Directive 2003/87/EC.

In answering this question, use the table below.

Main Annex I activity

Biomass combusted (TJ)

Biomass employed (t)

Biomass employed (m3)

E1

E2

E3

F1

F2

M1

M2

M3

O1

O2

5.8. What was the total quantity of waste used as fuel or input material per waste type? What was the total quantity of

resulting CO2 emissions per waste type?

In answering this question, use the table below. Add further rows if necessary.

Waste type (3)

Quantity used/deployed (t)

Quantity used/deployed (m3)

CO2 Emissions (t CO2)

5.9.

Please submit sample monitoring and reporting documents from some temporarily excluded installations,
applicable.

if

Question 5.10 is to be answered in the report due by 30 June 2007 and in subsequent reports if changes were made during
the reporting period:

(3) The waste types should be reported using the classification of the “European List of Wastes” (Commission Decision 2000/532/EC of 3
May 2000 replacing Decision 94/3/EC establishing a list of wastes pursuant to Article 1(a) of Council Directive 75/442/EEC on waste
and Council Decision 94/904/EC of 22 December 1994 establishing a list of hazardous waste pursuant to Article 1(4) of Council
Directive 91/689/EEC on hazardous waste.

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5.10. What measures have been taken to coordinate reporting requirements with any existing reporting requirements in

order to minimise the reporting burden on businesses?

In answering this question, use the table below. Add further rows if necessary.

Which of the following statements applies to your country (add explanatory text if necessary)?

ETS reporting requirements are coordinated with other reporting
requirements

Yes/No

Coordination with greenhouse gas inventory compilation under
UNFCCC (4) and Decision 280/2004/EC

Coordination with EPER (5)

Coordination with IPPC

Coordination with NEC (6)

Coordination with LCP (7)

Coordination with EMEP (8)

Coordination with voluntary covenants

Yes/No

Yes/No

Yes/No

Yes/No

Yes/No

Yes/No

Coordination with other trading schemes (please specify)

Yes/No

ET data can be used by statistical office

Yes/No

Other (please specify): ____________________

5.11. What procedures or measures have been implemented to improve monitoring and reporting by operators?

5.12. Is there any other relevant information concerning the application of the monitoring and reporting guidelines in

your country? If so, please specify.

6.

Arrangements for verification

Question 6.1 is to be answered in the report due by 30 June 2007 and in subsequent reports if changes were made during the
reporting period.

6.1.

Please describe the framework for verification of emissions, in particular the role of the competent authorities and
other verifiers and any special requirements for verifiers already accredited in another country. Please submit
documents setting out the accreditation criteria for verifiers as well as any verification guidance provided for
the mechanisms for supervision and quality assurance for
accredited verifiers and documents setting out
verifiers, if available.

(4) United Nations Framework Convention on Climate Change.
(5) European Pollutant Emission Register (Commission Decision 2000/479/EC of 17 July 2000), (OJ L 192, 28.7.2000, p. 36).
(6) National Emissions Ceilings (Directive 2001/81/EC), (OJ L 309, 27.11.2001, p. 22).
(7) Large Combustion Plants (Directive 2001/80/EC), (OJ L 309, 27.11.2001, p. 1).
(8) Co-operative Programme for Monitoring and Evaluation of the Long-range Transmission of Air pollutants in Europe.

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In answering this question, use the table below. Add further rows if necessary.

Which of the following statements apply to your country (add explanatory text if necessary)?

Independent verifiers can be accredited according to national
criteria
(if so, please provide relevant documents or Internet link)

Yes/No

National guidance for verification developed
(if so, please provide relevant documents or Internet link)

Yes/No

Are national rules and procedures for verification based on
EN 45011 and EA-6/01 (9)

Yes/No

Verifiers are required to recommend improvements to instal-
lation’s monitoring

Yes/No

Competent authority or other agency has a right to check verified
emission reports

Yes/No

Competent authority or other agency has a right to adjust the
verified emission report if deemed unsatisfactory

Yes/No

authority or other

Competent
verifiers
(including spot checks, training, quality assurance and quality
control procedures)

supervises

agency

Yes/No

Competent authority has a right
installation

to appoint a verifier to an

Yes/No

Verifiers accredited in another Member State are subject
another accreditation process

to

— No
— No, only formal requirements (registration,

etc)

— No for verifiers accredited in a Member

State which applies similar criteria

— Yes, simplified requirements
— Yes, full accreditation required (if so, please

briefly justify)

Knowledge of language and/or national laws/regulations required
for verifiers accredited in another Member State

Yes/No

Special QA/QC procedures in place at CA for verifiers accredited
in another Member State

Yes/No

Other (please specify): ____________________

6.2. Did any operator provide an emission report for the reporting period not considered satisfactory by 31 March? If
so, please provide a list of the installations concerned and the reasons why no positive verification statement was
given.

In answering this question, use Table 6 of Part 2 of this Annex. Cases where operators did not provide any emission report
must be reported under question 6.3.

6.3.

For how many installations were no emission reports for the reporting period provided by 31 March? Please
installations, allocated allowances and allowances blocked in the operators’ holding
indicate the number of
accounts per Annex I activity and within each activity per subcategory based on reported annual emissions (less
than 50 kt, 50-500 kt and over 500 kt).

(9) European Co-operation for Accreditation’s (EA) Guidance on the application of EN 45011.

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In answering this question, use Table 7 of Part 2 of this Annex.

6.4. Which measures were undertaken in cases where operators did not provide an emission report by 31 March of the

reporting period?

6.5. Did the competent authority carry out any independent checks on verified reports? If yes, please describe how

additional checks were undertaken and/or how many reports were checked.

6.6. Did the competent authority instruct the registry administrator to correct the annual verified emissions for the
previous year for any installation(s) to ensure compliance with the detailed requirements established by the Member
State pursuant to Annex V to Directive 2003/87/EC?

Indicate any corrections in Table 6 of Part 2.

6.7.

Is there any other relevant information concerning the arrangements for verification in your country? If so, please
specify.

7.

Operation of registries

Question 7.1 is to be answered in the report due by 30 June 2007 and in subsequent reports if changes were made during the
reporting period:

7.1.

Please provide any terms and conditions required to be signed by account holders and provide a description of the
identity check of persons undertaken before creating holding accounts (cf. Commission Regulation (EC) No
2216/2004 (10)).

In answering this question, use the table below.

Please provide the link to your registry

Which of the following statements apply to your country (add explanatory text if necessary)?

Specific terms and conditions elaborated which account holders
have to sign
(if yes, please provide relevant documents or links)

Yes/No

Different identity checks applied for operators and individuals

Yes/No

Personal presence required for ID checks for residents in Member
State (11)

Operators/Individuals/Both/No

ID check through written procedure only for residents (12)

Operators/Individuals/Both/No

Personal presence required for ID checks for residents of other
countries (13)

Operators/Individuals/Both/No

ID check through written procedure only for residents in other
countries (14)

Operators/Individuals/Both/No

Copy of company register or similar documentation required for
opening of operator holding account?

Yes/No

Documentation showing right to represent company required for
opening of operator holding account?

Yes/No

Other (please specify): ____________________

(10) OJ L 386, 29.12.2004, p. 1.
(11) This includes ID checks by third parties like post offices or notary where the applicant has to present himself in person.
(12) This includes electronic procedures.
(13) This includes ID checks by third parties like embassies where the applicant has to present himself in person.
(14) This includes electronic procedures.

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7.2.

Please provide a summary of all security alerts relevant to the national registry which have occurred during the
reporting period, how they were addressed and the time taken for resolution.

In answering this question, use the table below. Add further rows if necessary.

Which of the following statements apply to your country (add explanatory text if necessary)?

General procedures in place to prevent occurrence of security
alerts

Yes/No

Security alerts relevant to national registries occurred during the
reporting period

Yes/No

If yes, please fill out the following table

Type of security alert

Number of occurrences

Action taken

Time needed for resolution

7.3.

Please state how many minutes for each month of the reporting period the national registry was unavailable to its
users (a) due to scheduled downtime, and (b) due to unforeseen problems.

In answering this question, use the table below.

Month

Scheduled downtime
[minutes]

Unscheduled downtime
[minutes]

January

February

March

April

May

June

July

August

September

October

November

December

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7.4.

Please list and provide details on each upgrade to the national registry scheduled for the next reporting period.

In answering this question, use the table below. Add further rows if necessary.

Which of the following statements apply to your country (add explanatory text if necessary)?

Regular time slots allocated for maintenance and upgrading of
registry
(if so, please provide dates)

Yes/No

Registry will be upgraded together with upgrade of software
system used

Yes/No

Please provide details for all upgrades scheduled for the next reporting period

Date

Purpose

7.5.

Is there any other relevant information concerning the operation of registries in your country? If so, please specify.

8.

Arrangements for the allocation of allowances — new entrants — closures

Questions 8.1 and 8.2 are to be answered in the first report after each notification and allocation procedure laid down in
Articles 9 and 11 of Directive 2003/87/EC.

8.1.

Looking back at the completed allocation process, please describe the main lessons learnt by your authorities, and
how you think they will influence your approach to the next allocation process.

8.2. Do you have any suggestions for the improvement of

future notification and allocation processes for the

Community as a whole?

8.3. How many allowances were allocated to the new entrants listed in Table 1, if any? Please give the installation
identification code for the new entrant and the transaction identification code associated with the allocation of
allowances.

In answering this question, use Table 1 of Part 2 of this Annex.

8.4. How many allowances were left in any new entrants reserve at the end of the reporting period, and what share do

they represent of the original reserve?

In answering this question, use the table below.

Number of allowances left in the new entrants reserve at the end of the reporting
period (31 December each year)

Share of allowances remaining in the new entrants reserve, in percent

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8.5.

If your Member State allocates allowances other than for free, please explain how such allocation is made (e.g. way
in which auctioning is undertaken)?

8.6.

If auctioning was used as an allocation method, who was allowed to participate in the auction?

In answering this question, use the table below.

National operators only

National registry account holders only

All Community operators

All bidders with an account in a Community registry

Other (please specify): ____________________

Yes/No

Yes/No

Yes/No

Yes/No

8.7.

If auctioning was used as an allocation method, how many auctions were held during the reporting period, how
many allowances were auctioned during each auction, what share do they represent of the total quantity of
allowances for the trading period and what was the price per allowance at each auction?

In answering this question, use the table below.

Was auctioning used as an allocation method?

Yes/No

If yes, please answer the following questions.

Number of auctions held during the reporting period (1 January
to 31 December)

Number of allowances auctioned (each auction separately)

Clearing price of auction (each auction separately)

8.8.

If auctioning was used as an allocation method, what use was made of allowances not purchased at the auction(s)?

8.9.

If auctioning was used as an allocation method, what were the revenues used for?

8.10. How were allowances treated that had been allocated but were not issued to installations that closed during the

reporting period?

Question 8.11 is to be answered in the first report following the end of the trading periods set out in Article 11(1) and (2) of
Directive 2003/87/EC.

8.11. Were allowances remaining in the new entrants’ reserve at the end of the trading period cancelled or auctioned?

8.12. Is there any other relevant information concerning the arrangements for allocation, new entrants and closures in

your country? If so, please specify.

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9.

Surrender of allowances by operators

9.1.

In all cases where an account in the registry was closed because there was no reasonable prospect of further
allowances being surrendered by the installation’s operator, please describe why there was no reasonable further
prospect and state the amount of outstanding allowances (15).

In answering this question, use the table below. Add further rows if necessary.

Reason for closure of account

Quantity of outstanding allowances (kt CO2 eq)

9.2.

Is there any other relevant information concerning the surrender of allowances by operators in your country? If so,
please specify.

10. Use of emission reduction units (ERUS) and certified emission reductions (CERS) in the community

scheme

Question 10.1 is to be answered annually starting with the report submitted in 2006 as regards CERs and starting with the
report submitted in 2009 as regards ERUs:

10.1. Have ERUs and CERs been issued for which an equal number of allowances had to be cancelled pursuant to Article
11(b)(3) or (4) of Directive 2003/87/EC because the Joint Implementation (JI) or Clean Development Mechanism
(CDM) project activities reduce or limit directly or indirectly the emission level of installations falling under the
scope of that Directive? If so, please provide the sum of allowances cancelled and the total number of operators
concerned separately for cancellation pursuant to Article 11(b)(3) and (4) of that Directive.

In answering this question, use the table below.

Quantity of allowances cancelled

Number of operators affected

cancellation pursuant to
Article 11(b)(3)

cancellation pursuant to
Article 11(b)(4)

Questions 10.2 and 10.3 are to be answered in the report due by 30 June 2007 and in subsequent reports if changes were
made during the reporting period:

10.2. Which CERs and ERUs may be used for compliance in your Member State? Please state any project category
excluded except those which are already excluded pursuant to Article 11(a)(3) of Directive 2003/87/EC (CERs and
ERUs from nuclear or from land use, land use change and forestry project activities).

In answering this question, use the table below.

CERs and ERUs from all project categories can be used Yes/No

CERs and ERUs from certain project categories are
excluded (if yes, please specify)

Yes/No

(15) If the amount of outstanding allowances is not known please provide an estimate of outstanding allowances based on the last verified

emission report, remaining allowances in the account and other information available to the Competent Authority.

L 329/54

EN

Official Journal of the European Union

25.11.2006

10.3. What measures have been taken to ensure that relevant international criteria and guidelines,

including those
contained in the year 2000 Final Report of the World Commission on Dams (WCD), will be respected during
the development of hydroelectric power production projects with a generating capacity exceeding 20MW?

In answering this question, use the table below. Add further rows if necessary.

Which of the following statements apply to your country (add explanatory text as necessary):

Project participants are legally obliged to adhere to the WCD
guidelines

Yes/No

Adherence to WCD guidelines is verified (if so, please provide
relevant
authority or Designated
competent
authority,
National Authority)

e.g.

Yes/No

Other international criteria and guidelines have to be respected
during the development of large hydroelectric power projects (if
so, please provide relevant documents or links)

Yes/No

Other (please specify):

10.4. Is there any other relevant information concerning the use of ERUs and CERs in the Community scheme in your

country? If so, please specify.

11.

Fees and charges

Questions 11.1 to 11.4 are only to be answered in the report due by 30 June 2007 and in subsequent reports if changes were
made during the reporting period:

11.1. Are fees charged to operators for the issuance and update of permits? If so, please provide details on the fees

charged, total proceeds and the use of the proceeds.

11.2. What fees are charged to operators for the issuance of allowances? If so, please provide details on the fees charged,

total proceeds and the use of the proceeds.

11.3. What fees are charged for the use of the registry if any? Please give details.

In answering this question, use the table below?

Which of the following statements apply to your country (add explanatory text as necessary)?

Fees are charged for the use of the registry

Operators: Yes/No
Individuals: Yes/No

Different fees in place for operators and individuals

Yes/No

Fee for opening an account (16)

Annual fee for maintaining account (17)

Other (please specify):

Operators: … EUR once/per trading period
Individuals: … EUR once/per trading period

Operators: … EUR per year
Individuals: … EUR per year

(16) Indicate the relevant period as well (once/per trading period).
(17) If fees depend on allocation please provide minimum and maximum fees if applicable and the relevant formula.

25.11.2006

EN

Official Journal of the European Union

L 329/55

11.4. Is there any other relevant information concerning fees and charges in the Community scheme in your country? If

so, please specify.

12.

Issues related to compliance with the ET directive

Question 12.1 is to be answered in the report due by 30 June 2007 and in subsequent reports if changes were made during
the reporting period:

12.1. Please state the relevant national provisions and the penalties for infringements of national provisions pursuant to

Article 16(1) of the ET Directive.

In answering this question, use the table below. Add further rows if necessary.

Kind of infringement

Relevant national
provision

Fines (EUR)

Imprisonment (months)

min

max

min

max

Operation without permit

Infringements of monitoring and reporting
obligations

Omission to notify changes to the installation

Other (please specify)

12.2. Where penalties were imposed pursuant to Article 16(1) of the ET Directive for infringements of national
provisions, please state the relevant national provisions, briefly describe the infringement and give the penalties
imposed.

In answering this question, use the table below. Add further rows if necessary.

Infringement

National provision

Fines (EUR)

Imprisonment (months)

Penalty imposed

12.3. Please provide the names of operators for which excess emission penalties were imposed pursuant to Article 16(3)

of the ET Directive.

In answering this question, it is sufficient to provide a reference to the publication of the names under Article 16(2) of the ET
Directive.

12.4. Is there any other relevant information related to compliance with the ET Directive in your country? If so, please

specify.

13.

The legal nature of allowances and fiscal treatment

Questions 13.1 to 13.8 are only to be answered in the report due by 30 June 2007 and in subsequent reports if changes were
made during the reporting period:

L 329/56

EN

Official Journal of the European Union

25.11.2006

13.1. What is the legal nature of an allowance (commodity/financial instrument) for the purpose of financial regulation?

13.2. What is the legal status given to allowances and emissions for the purposes of accounting?

13.3. Were any specific accounting rules established or adopted for allowances? If yes, please describe them briefly.

13.4. Are transactions of allowances subject to VAT?

13.5. Is the issuance of allowances subject to VAT?

13.6. If your Member State allocates allowances for payment, is VAT due on the transaction?

13.7. Are profits or losses from transactions of allowances subject to a specific income tax (e.g. specific tariffs)?

13.8. Is there any other relevant information concerning the legal nature of allowances and their fiscal treatment in your

country? If so, please specify.

14. Access to information pursuant to article 17 of the ET Directive

14.1. Where are decisions relating to the allocation of allowances, information on project activities in which a Member
State participates or authorises private or public entities to participate, and reports of emissions required under the
greenhouse gas emissions permit and held by the competent authority made available to the public?

In answering this question, use the table below:

Type of information

Information available to public

If information is available, at which location?

Internet (18)

Official
Publication (19)

Other (please
specify)

Allocation rules

Yes/No/on request only

NAP table

Yes/No/on request only

Changes to list of installations

Yes/No/on request only

Verified emission reports

Yes/No/on request only

Project activities

Yes/No/on request only

Greenhouse gas emissions permit

Yes/No/on request only

Information required by Annex
XVI to Regulation (EC) No
2216/2004

Yes/No/on request only

Other (please specify):

14.2. Is there any other relevant information concerning the access to information pursuant to Article 17 of the ET

Directive in your country? If so, please specify.

15. Other observations

15.1. Were public studies on the implementation and the further development of the European emissions trading scheme
undertaken in your country? If so, please provide the document, reference or internet link together with a very brief
outline of the study.

15.2. Are there any particular implementation issues that give rise to concerns in your country? If so, please specify.

(18) Please provide web address.
(19) Please provide the title.

25.11.2006

EN

Official Journal of the European Union

L 329/57

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