Vattenfall Europe Generation AG v Bundesrepublik Deutschland.
Date: 2016-07-28
27


It should be noted that the overall structure of Directive 2003/87 is based on the strict accounting of the issue, holding, transfer and cancellation of allowances. That accurate accounting is inherent in the very purpose of the directive, consisting in the establishment of a scheme for allowance trading, which aims to reduce greenhouse gas emissions in the atmosphere to a level that prevents dangerous anthropogenic interference with the climate, with the ultimate objective of protection of the environment (see, to that effect, judgment of 29 April 2015 in Nordzucker, C‑148/14, EU:C:2015:287, paragraph 28).
28


For the purposes of the implementation of that scheme, Article 2(1) of Directive 2003/87 provides that the scope of that directive applies to emissions from the activities listed in Annex I and greenhouse gases listed in Annex II, including, in particular, carbon dioxide.
30


Under Article 6(2) of Directive 2003/87, the issue of such permits is subject to compliance, in particular, with the obligation, referred to in Article 12(3) thereof, in accordance with which operators are required to surrender, by 30 April of the current year, in order to have them cancelled, a number of allowances equal to their total emissions during the preceding calendar year (see, to that effect, judgment of 29 April 2015 in Nordzucker, C‑148/14, EU:C:2015:287, paragraph 29).
31


As is apparent from Article 14(3) of Directive 2003/87, that obligation to surrender is based on the reports that the operators of an installation draw up in accordance with the rules set out in the regulation which the Commission is to adopt pursuant to Article 14(1) of that directive (see, to that effect, judgment of 29 April 2015 in Nordzucker, C‑148/14, EU:C:2015:287, paragraph 31).
34


Moreover, it should be recalled that Article 3(e) of Directive 2003/87 defines an installation for the purposes of that directive as a stationary technical unit where one or more activities listed in Annex I to that directive are carried out and any other directly associated activities which have a technical connection with the activities carried out on that site and which could have an effect on emissions and pollution (judgment of 9 June 2016 in Elektriciteits Produktiemaatschappij Zuid-Nederland EPZ, C‑158/15, EU:C:2016:422, paragraph 25).
39


That interpretation of Directive 2003/87 is compatible with its primary objective, namely to protect the environment by means of a reduction of greenhouse gas emissions (see, to that effect, judgment of 28 April 2016 in Borealis Polyolefine and Others, C‑191/14, C‑192/14, C‑295/14, C‑389/14 and C‑391/14 to C‑393/14, EU:C:2016:311, paragraph 79) and cannot be invalidated by the fact that the classification of an installation as electricity generator, within the meaning of Article 3(u) of that directive, is subject to the condition that it produce electricity for sale to third parties.
40


That provision does not seek to define the scope of Directive 2003/87 but contributes to the implementation of a distinction which is important for the determination of the maximum annual amount of allowances within the meaning of Article 10a(5) of that directive (see, to that effect, judgment of 28 April 2016 in Borealis Polyolefine and Others, C‑191/14, C‑192/14, C‑295/14, C‑389/14 and C‑391/14 to C‑393/14, EU:C:2016:311, paragraphs 64 to 70).
41


As the Court has already held, in accordance with the third paragraph of Article 10a(1) and Article 10a(3) to (5) of Directive 2003/87, a distinction needs to be made between the installations covered by Article 10a(3) of that directive and other installations which generate greenhouse gases. Electricity generators, inter alia, within the meaning of Article 3(u) of that directive fall within the first group (judgment of 28 April 2016 in Borealis Polyolefine and Others, C‑191/14, C‑192/14, C‑295/14, C‑389/14 and C‑391/14 to C‑393/14, EU:C:2016:311, paragraph 70).