What changed between the draft committee report and the plenary report

Added:Recital 4: (4) In order to propose the Union 2040 climate target, the Commission considered the best available and most recent scientific evidence, including the latest reports of the Intergovernmental Panel on Climate Change (IPCC) and the Advisory Board; the social, economic and environmental impacts, including the costs of inaction; the need to ensure a just and socially fair transition for all; cost-effectiveness and economic efficiency; competitiveness of the Union’s economy, in particular small and medium-sized enterprises and sectors most exposed to carbon leakage; best available cost-effective, safe and scalable technologies; energy efficiency including the ‘energy efficiency first’ principle, energy affordability and security of supply for all Member States; fairness and solidarity between and within Member States; the need to ensure environmental effectiveness and progression over time; the need to maintain, manage and enhance natural sinks in the long term and protect and restore biodiversity, including in the marine environment; investment needs and opportunities; international developments and efforts undertaken to achieve the long-term objectives of the Paris Agreement and the ultimate objective of the United Nations Framework Convention on Climate Change (UNFCCC); existing information on the projected indicative Union greenhouse gas budget for the 2030-2050 period.

Removed:Specifically, the Commission proposes a new, additional binding target of reducing CO2 emissions in EU Member States by 90% compared to 1990 levels, in addition to the existing binding targets of -55% CO2 emissions by 2030 and -100% CO2 emissions by 2050, based on 1990 levels.

Added:Recital 5: (5) In order to achieve the 2040 climate target it is essential to, inter alia, fully implement the agreed 2030 policy framework, ensure and provide support to enhance and bolster the competitiveness and resilience of the European industry, ensure sustainable food systems as well as the resilience of rural communities and food security through a sustainable and robust European agricultural sector, ensure transition pathways based on best available cost-effective, safe and scalable technologies, and set a greater focus on a just transition for affected regions, sectors and vulnerable households that leaves no one behind, for example through support from the Social Climate Fund in the transition to climate neutrality. Further, it is essential to ensure fair competition with international partners, and to make effective use of all EU economic instruments to deter and counter unfair trade practices, decarbonise the energy system with a technologically neutral approach that includes all zero and low carbon energy solutions (including renewables, nuclear, energy efficiency, storage, CCS, CCU, carbon removals, geothermal and hydro-energy, sustainable bioenergy and all other current and future net-zero energy technologies), reduce import dependencies and diversify the EU’s sources of critical raw materials, and organise a strategic dialogue on the post-2030 framework with all relevant sectors, including industry and transport.

Removed:According to the Commission´s proposal, this very ambitious new target is to be cushioned by various, rather vaguely worded flexibilities to be defined in the future to enable the 2040 target to be achieved.

Added:Recital 5 a (new): (5a) In its conclusions of 23 October 2025, the European Council stated that enhancing the Union’s competitiveness, bolstering its resilience, and advancing the green transition are mutually reinforcing objectives that must be pursued together, and called for an urgent stepping up of efforts to secure the supply of affordable and clean energy and build a genuine Energy Union before 2030, including by leveraging the new Energy Union Task Force, as well as for accelerating work aimed at lowering energy prices and supporting sustainable energy production domestically in the Union. With a view to ensuring a cost-effective, fair and just, pragmatic and socially balanced transition towards climate neutrality, taking into account different national circumstances, both private and public sector investment, including through Union funding, will be a key enabler for the clean transition, for example by supporting and accelerating the deployment and commercialisation of innovative technologies across Member States, supporting access to industrial renewal and decarbonisation, clean tech manufacturing and the modernisation of energy systems as well as providing affordable solutions across the economy and for citizens throughout the Union. The Clean Industrial Deal is putting in place the conditions for a successful transition, focussing on both decarbonisation and industrial renewal, which will contribute to boosting demand for ‘made in Europe’, and support mechanisms for European industr…

Removed:Firstly, these flexibilities are to include, from 2036, a possible limited contribution from international credits under Article 6 of the Paris Agreement, amounting to 3% of the EU's net emissions in 1990. Secondly, the role of permanent removals in the EU under the EU Emissions Trading System (EU ETS) should be taken into account. Finally, flexibility between sectors is also to be increased.

Added:Recital 5 a a (new): (5aa) Furthermore, the European Council also recalled in its conclusions of 23 October 2025 the urgent need to intensify collective efforts to ensure Europe’s industrial renewal, modernisation and decarbonisation in a technologically neutral manner. It underlined in this context that particular attention should be paid to traditional industries, notably the automotive, shipping, and aviation industries as well as energy-intensive industries, such as steel and metals, chemicals, cement, glass and ceramics, and pulp and paper, so that they remain resilient and competitive in a global market and a challenging geopolitical environment. In this regard, it welcomed the recent Commission proposal to protect the European steel sector from unfair impacts of global overcapacity. It also welcomed the Commission’s intention to take forward the review foreseen under the Regulation on CO2 emissions performance standards for cars and vans, and it called for the swift presentation of this proposal, taking into account technological neutrality and European content. In this context, the European Council also welcomed the recent letter from the President of the Commission on climate and competitiveness.

Removed:The inclusion of such clauses is a clear indication that the EU is finding it increasingly difficult to implement its own climate policy. The Commission´s proposal also included additional elements to achieve the 2040 target such as technology neutrality, energy affordability, a just and fair transition, strengthening the EU´s global competitiveness and other similar “evergreens” that the European Commission frequently uses, but without relevant details to make the Commission´s proposals appear more realistic.

Added:Recital 5 b (new): (5b) The Clean Industrial Deal also focuses on better access to public and private finance, an integrated and interconnected Union energy market ensuring energy security, promotion of circular economy, a global level playing field including through the effective implementation and extension of CBAM to downstream goods, introducing anti-circumvention measures and action to address export carbon leakage, and clear enabling conditions such as streamlined permitting and the uptake and scaling of clean technologies, in order to strengthen the Union’s competitive edge and industrial competitiveness as well as innovation in the EU taking into account the challenging geopolitical environment.

Removed:The rapporteur asked the European Commission for more details on how these elements would work in practice to achieve the proposed 2040 target, but the European Commission was not able to provide any relevant information.

Added:Recital 7: (7) Priority should be given to domestic reductions in greenhouse gas emissions, complementing it by increased removals, including through both natural and technological solutions. In the development of the post-2030 policy package, due attention should be paid to the contribution of gross emission reductions versus natural and technological removals. Natural removals have characteristics that should be taken into account, such as forest age structure, proportion of organic soils, natural variability, and uncertainties related to the impacts of climate change, to natural disturbances and to changes in methodologies. Natural and industrial removals play an increasing role in the Union’s economy in the next decades, in view of the need to balance greenhouse gas emissions and removals at the latest by 2050 and negative emissions thereafter. Incentives will be developed in the context of the review of Directive 2003/87/EC of the European Parliament and of the Council7 in 2026, where the Commission envisages to provide for the inclusion of domestic permanent carbon removals in the EU emissions trading system (‘EU ETS’) to compensate for residual hard to abate emissions. The land use, land use change and forestry sector has a central role in a sustainable and circular bioeconomy and has the potential to provide long-term climate and environmental benefits contributing to the clean transition of the EU economy and reducing dependencies by substituting fossil-based materials.

Removed:The 2024 European elections have brought a new dynamic. Political groups that have sought a withdrawal or comprehensive rationalisation of the Green Deal have grown stronger, while those calling for an acceleration or continuation of the current course have become less powerful.

Added:Recital 7 a (new): (7a) While some enabling policies have already been implemented and their impact is already visible, this is not yet the case for all. The Commission should continue to strengthen the initiatives concerning the enabling framework and aim to accelerate their adoption to ensure that conditions are in place to support European industry and citizens throughout the transition, in full respect of Union law.

Removed:Since the elections, the European Commission has presented numerous corrective proposals, which are often a step in the right direction. These have been presented in the form of so-called omnibus legislative proposals, which include simplifications, later deadlines and the partial withdrawal of commitments in the interests of reducing bureaucracy. However, these minor pragmatic changes are overshadowed by parallel initiatives from the European Commission, such as the so-called Clean Industrial Deal, which represents a continuation of the Green Deal with its strategic mistakes, but pretends to do something for the EU´s competitiveness. A new, additional binding EU emission reduction target for 2040 is an important pillar of this unfair game.

Added:Recital 8: (8) The Union has in place a regulatory framework to achieve the 2030 climate target. The legislation implementing that target consists, inter alia, of Directive 2003/87/EC, which establishes the EU ETS, Regulation (EU) 2018/842 of the European Parliament and of the Council8 , which introduced national targets for reduction of greenhouse gas emissions by 2030, and Regulation (EU) 2018/841 of the European Parliament and of the Council9 , which sets net carbon removal targets for the land use sector. In order to ensure a smooth transition to the EU ETS2, the application of Article 30(k)(2) letters (a) to (e) of Directive 2003/87/EC should be postponed of one year. The Commission should assess how the relevant Union legislation would need to be amended in order to achieve the 2040 climate target, also taking into account declining natural sink capacity. When designing the post-2030 framework, the Commission should prepare detailed impact assessments, taking into account its analysis of the integrated national energy and climate plans, the geopolitical environment, including the need to ensure the Union’s and its Member States’ capacity to rapidly increase and strengthen their defensive capacity by addressing possible burdens while maintaining incentives for industrial decarbonisation, the impacts on competitiveness, on small and medium-sized enterprises and energy intensive industries, and impacts on energy costs and investment needs across Member States, and consider taking nec…

Removed:Global perspective

Added:Recital 8 a (new): (8a) A number of elements to facilitate the achievement of the 2040 climate target should be appropriately reflected, including an adequate contribution towards the 2040 climate target of high-quality international credits under Article 6 of the Paris Agreement, in the second part of the 2031-2040 decade, in a way that is both ambitious and cost-efficient and in line with accounting rules of the Paris Agreement, including a pilot period to initiate a high-quality and high-integrity international credit market for the period 2031-2035; the role of domestic permanent removals (such as Biogenic emissions Capture with Carbon Storage (BioCCS) and Direct Air Capture with Carbon Storage (DACCS)) in the EU ETS while ensuring the environmental integrity of the EU ETS, including the possibility to store CO2 outside the Union, as appropriate, subject to the existence of international agreements and providing for conditions equivalent to those laid out in Union law; and enhanced and accessible flexibility across and within sectors and instruments to support a cost-effective approach whereby for example Member States’ achievements in one sector can balance gaps in others in a cost-efficient way while ensuring that each sector contributes to the efforts and ensuring that possible shortfalls in one sector would not be at the expense of other economic sectors, without prejudice to each Member State’s possibility to make use of the flexibilities. In operationalising the use of international c…

Removed:Competitors in third countries, particularly in North America and East Asia, but also in other parts of the world where there are no or less stringent laws to reduce CO2 emissions, are gaining further ground, while companies in EU Member States are at risk of falling further and further behind. The EU contributes only about 7% to global emissions, while China and India, for example, together produce more than 40%, without comparable binding commitments.

Added:Regulation (EU) 2021/1119

Removed:The EU has already adopted binding targets for 2030 and 2050, accompanied by robust legislation full of concrete measures, including restrictions and limitations.

Added:Article 1 – paragraph 1 – point 2, Article 4 – paragraph 4 – subparagraph 2: The Commission shall continue to strengthen the initiatives concerning the enabling framework and aim to accelerate their adoption and implementation to ensure that conditions are in place to support affected legal and natural persons, such as European industry and citizens throughout the transition, towards the targets set out in paragraphs 1 and 3 of this Article, the objective set out in Article 2(1) and a climate-neutral economy.

Removed:While the majority of global actors, including the EU´s main competitors, have not yet enshrined their emission reduction commitments in a legally binding framework, the EU is aiming for a third binding target, with two already in place. This puts the EU at risk of becoming the only major economic bloc in the world with a legally binding target for 2040. This is another proof of how the EU is pushing in an absurd and damaging approach, which prioritises ideological ambitions over pragmatic policy-making.

Added:Regulation (EU) 2021/1119

Removed:Relevance of setting binding a target for 2040 in view of COP30 in Belém

Added:Article 1 – paragraph 1 – point 2, Article 4 – paragraph 5 – introductory part: Within the framework of the review referred to in the first subparagraph of paragraph 4, in order to facilitate the achievement of the target set out in paragraph 3 of this Article, the Commission shall ensure that the following elements are appropriately reflected in the legislative proposals:

Removed:The rapporteur considers the urgency of adopting a binding target for 2040 ahead of COP 30 to be unjustified. Under the Paris Agreement, the EU is committed to presenting its updated NDC target for 2035 (not a legally binding target). However, this can clearly be done within the existing legal framework. And the EU is definitively not obliged to commit to a legally binding target for 2035 or 2040 in order to be able to present a non-legally binding commitment at COP30 in Belém. After all, will the United States, India or China incorporate new legally binding targets for 2035 or 2040 into their legislation? That is unlikely.

Added:Regulation (EU) 2021/1119

Removed:Impact of the 2040 target

Added:Article 1 – paragraph 1 – point 2, Article 4 – paragraph 5 – point a: (a) Starting from 2036, an adequate contribution towards the 2040 climate target of high-quality international credits under Article 6 of the Paris Agreement of up to 5% of 1990 EU net emissions corresponding to a domestic reduction of net greenhouse gas emissions by 85% compared to 1990 levels by 2040, in a way that is both ambitious and cost-efficient, supporting the EU and third countries in achieving net greenhouse gas reduction trajectories compatible with the Paris Agreement objective to hold the increase in the global average temperature to well below 2 °C and pursue efforts to limit the temperature increase to 1,5 °C above pre-industrial levels ensuring the environmental integrity of these credits, while promoting the EU’s technological leadership; a pilot period to initiate a high-quality and high-integrity international credit market may be considered for the period 2031-2035; the origin, quality criteria and other conditions concerning the acquisition and use of any such credits shall be regulated in Union law to ensure that they are based on credible and transformative activities in partner countries whose climate targets and policies are compatible with the targets of the Paris Agreement and are subject to robust safeguards ensuring integrity, avoidance of double counting, additionality, permanence, transparent governance, strong monitoring, reporting and verification methodologies, as well as economic, social and environmental co-benefits and human rights safegu…

Removed:The Commission´s proposal aims to supplement existing legislation with a legally binding climate target for 2040.

Added:Regulation (EU) 2021/1119

Removed:Looking back, after adopting the legally binding 2030 target, the Commission proposed the “Fit for 55” package that included draconian measures such as extending the ETS to households and SMEs (known as ETS2), setting a path towards a more expensive industrial ETS1, introducing a so-called “ban” on new cars with combustion engines, and many other questionable measures that will make people pay more and undermine the competitiveness of the EU industry worldwide.

Added:Article 1 – paragraph 1 – point 2, Article 4 – paragraph 5 – point b: (b) the role of domestic permanent removals under the greenhouse gas emission allowance trading system within the Union (‘EU ETS’) to compensate for residual hard-to-abate emissions;

Removed:It is to be expected that, if the new 2040 target were to be adopted, the upcoming „Fit for 2040“ legislative package would entail further cost increases and obligations not only for the Member States but also for economic sectors and regions.

Added:Regulation (EU) 2021/1119

Removed:These risks are shared not only by many policymakers, but also by economic sectors with energy-intensive industries. It is feared that such measures will inevitably lead to a further tightening of the EU ETS and an increase in the price of emission allowances, which – combined with the phasing out of free allowances – will have devastating consequences for energy-intensive industries. The competitiveness of the EU economy, in particular that of SMEs and sectors most at risk from of carbon leakage, would suffer.

Added:Article 1 – paragraph 1 – point 2, Article 4 – paragraph 5 – point c: (c) enhanced flexibility within and across sectors and instruments, to support the achievement of targets in a simple and cost-effective way;

Removed:Serious concerns in this regard are also shared by different workers´ organisations and trade unions.

Added:Regulation (EU) 2021/1119

Removed:It must be made clear at this point that the EU Member States cannot continue on this course without accepting massive economic, social and political upheaval. The risk of rising energy prices, a higher number of bankruptcies, relocations to third countries and job losses, particularly in energy-intensive industries, is a bitter reality. How long do we intend to ignore these risks?

Added:Article 1 – paragraph 1 – point 2, Article 4 – paragraph 5 – point c a (new): (ca) the realistic contribution of carbon removals to the overall emission reduction effort, while taking into account the uncertainties of natural removals and ensuring that possible shortfalls would not be at the expense of other economic sectors, without prejudice to the possibility for Member States to use surplus natural removals to compensate their emissions in other sectors;

Removed:Instead, we need a strong economy with strong European companies so that we have our own high-quality products and sound public finances, which form the basis for focusing on current challenges such as increased needs to invest in security and defence due to the uncertain geopolitical situation and the fight against illegal migration.

Added:Regulation (EU) 2021/1119

Removed:Understanding of Climate change

Added:Article 1 – paragraph 1 – point 2, Article 4 – paragraph 5 – point c b (new): (cb) the need to maintain, manage and enhance, as appropriate, natural sinks in the long term and protect and restore biodiversity, to promote sustainable and circular bioeconomy, as well as take into account the effects of differences in forest age structure, natural variability and uncertainties notably those linked to the impacts of climate change and natural disturbances in the land use, land use change and forestry sector;

Removed:A word on science: Science is not unanimous – and climate models are uncertain. The recommendations of scientific bodies are neither infallible nor unanimous. The proposed targets are based on model scenarios with a range of variables and estimates. The actual development of the climate and technologies cannot be predicted 15 to 25 years in advance with sufficient certainty to base the economic strategy of an entire continent on it.

Added:Regulation (EU) 2021/1119

Removed:It is also very likely that other factors contribute to climate change. If we focus solely on human-made emissions in the EU Member States, we will reduce our ability to adapt to the elements of climate change caused by nature. An open scientific approach is needed.

Added:Article 1 – paragraph 1 – point 2, Article 4 – paragraph 5 – point d: (d) Member States post-2030 targets and efforts should reflect cost-efficiency and solidarity, taking into account different national circumstances and specificities, including those of islands and outermost regions;

Removed:What we suggest

Added:Regulation (EU) 2021/1119

Removed:The focus in the EU Member States must be clearly on adapting to climate change, with mitigation as a secondary priority.

Added:Article 1 – paragraph 1 – point 2, Article 4 – paragraph 5 – point f: (f) the social, economic and environmental impacts across Member States including in relation to the objectives of decarbonisation and competitiveness for European industry;

Removed:Slow but steady progress is more sustainable than a forced rapid transition, which carries the risk of collapse. In terms of legally binding commitments, EU Member States have done much more than other countries. However, other countries are not following suit in a similar way. Unilateral commitments harm European citizens and companies.

Added:Regulation (EU) 2021/1119

Removed:A greater change can be achieved through further innovation, not regulation. A realistic EU climate policy must be compatible with global competitiveness and must not represent another round of drastic tightening.

Added:Article 1 – paragraph 1 – point 2, Article 4 – paragraph 5 – point h: (h) the need to ensure and support a fair and just, pragmatic, cost-effective and socially balanced transition for all, taking into account different national circumstances and paying particular attention to impacts on consumer prices, energy and transport poverty and to regions and sectors, including their investment capacity, small and medium-sized enterprises, farmers and vulnerable households affected by the transition to climate neutrality;

Removed:Peace and security are unlikely to be climate neutral in the next decades. The EU and its Member States also have other priorities. Putting all eggs into one basket is not a solution for our continent.

Added:Regulation (EU) 2021/1119

Removed:The introduction of a new binding emission target for 2040 is therefore completely unnecessary and will not be replicated by a large majority of global players. We therefore recommend rejecting the European Commission´s proposal.

Added:Article 1 – paragraph 1 – point 2, Article 4 – paragraph 5 – point i: (i) simplification and reduction of administrative burden, technology neutrality, cost-effectiveness, economic efficiency, and economic security;

Removed:We also recommend an urgent recalibration of existing EU climate policy, taking into account the EU´s competitiveness, cost effectiveness and the different needs of individual Member States, regions and economic sectors.

Added:Regulation (EU) 2021/1119

Removed:It is crucial, that no new binding EU climate targets are proposed before the assessment of the achievement of the 2030 climate targets has been completed.

Added:Article 1 – paragraph 1 – point 2, Article 4 – paragraph 5 – point j: (j) climate action as a driver for investment, innovation and increased competitiveness;

Removed:Conclusion

Added:Regulation (EU) 2021/1119

Removed:In summary, Europe is currently facing internal and external security challenges, economic challenges and a generally tense and uncertain geopolitical situation. Therefore, under these circumstances, the proposal to set a new, additional binding climate target for 2040 appears to be more of an ideological experiment without solid reasons and definitely not a realistic plan. The Commission´s proposal seems even more inappropriate given that other major economies around the world have not implemented comparable targets for 2040. The EU wants to be a leader once again but we cannot see ourselves as a leader, if we are going alone in the wrong direction.

Added:Article 1 – paragraph 1 – point 2, Article 4 – paragraph 5 – point k: (k) the need to strengthen the resilience and global competitiveness of the Union’s economy and reduce risk of carbon leakage, in particular for small and medium-sized enterprises and industrial sectors that are most exposed to carbon leakage, including in relation to exports, so as to ensure fair competition;

Removed:As rapporteur, I therefore call for this legislative proposal on the new, additional legally binding climate target for 2040 to be rejected in order to free up capacity for a clear change of course towards market-based, socially just and environmentally sound policies.

Added:Regulation (EU) 2021/1119

Added:Article 1 – paragraph 1 – point 2, Article 4 – paragraph 5 – point m: (m) energy availability and affordability, security of supply, energy security, energy efficiency including the ‘energy efficiency first’ principle, as well as strengthening of electricity grids and interconnections with a view to building a genuine Energy Union and promoting domestically produced energy;

Added:Regulation (EU) 2021/1119

Added:Article 1 – paragraph 1 – point 2, Article 4 – paragraph 5 – point m a (new): (m a) the role of zero-, low carbon and renewable fuels in the decarbonisation of transport, including road transport beyond 2030 and concrete measures to assist heavy duty vehicles manufacturers to reach their targets, taking into account European content;

Added:Regulation (EU) 2021/1119

Added:Article 1 – paragraph 1 – point 2, Article 4 – paragraph 5 – point o: (o) the need to ensure environmental effectiveness and progression over time, while also safeguarding social cohesion as well as ensuring food security and a just transition;

Added:Regulation (EU) 2021/1119

Added:Article 1 – paragraph 1 – point 2, Article 4 – paragraph 5 – point p: deleted

Added:Regulation (EU) 2021/1119

Added:Article 1 – paragraph 1 – point 2, Article 4 – paragraph 5 – point q: (q) investment needs and opportunities, including access to public and private finance as well as support for innovation and access to innovative technologies across all Member States, taking into account geographical balance;

Added:Regulation (EU) 2021/1119

Added:Article 1 – paragraph 1 – point 2, Article 4 – paragraph 5 – point r: (r) international developments and efforts undertaken to achieve the long-term objectives of the Paris Agreement and the ultimate objective of the United Nations Framework Convention on Climate Change (UNFCCC), as well as the support of the Union to its partners in addressing climate change and its impacts.

Added:Regulation (EU) 2021/1119

Added:Article 1 – paragraph 1 – point 2 a (new), Article 4 – paragraph 8 (new): (2a) in Article 4, the following paragraph is added: / '8. Starting from one year after the adoption of this Regulation, the Commission shall biennially assess and report on the implementation of the intermediate targets and decarbonisation trajectories set out in this Regulation, taking into account the latest scientific evidence, technological advances and evolving challenges to and opportunities for the EU’s global competitiveness. The assessment may be accompanied, where appropriate, by legislative proposals.';

Added:Regulation (EU) 2021/1119

Added:Article 1 – paragraph 1 – point 3 (new), Article 11 – paragraph 1 – point c (new): (3) in Article 11, first paragraph, the following points are added: / '(c) the evolving challenges to and opportunities for global competitiveness of European industries across Member States, in particular of energy-intensive industries and of small and medium-sized enterprises;';

Added:Regulation (EU) 2021/1119

Added:Article 1 – paragraph 1 – point 3 (new), Article 11 – paragraph 1 – point c a (new): (ca) the evolution of energy prices and its impact on European industries and households;

Added:Regulation (EU) 2021/1119

Added:Article 1 – paragraph 1 – point 3 (new), Article 11 – paragraph 1 – point c b (new): (cb) the socioeconomic impacts including the effects on employment;

Added:Regulation (EU) 2021/1119

Added:Article 1 – paragraph 1 – point 3 (new), Article 11 – paragraph 1 – point d (new): (d) technological advances and deployment across Member States and sectors of innovative technologies;

Added:Regulation (EU) 2021/1119

Added:Article 1 – paragraph 1 – point 3 (new), Article 11 – paragraph 1 – point e (new): (e) the estimated level of net removals at Union level in relation to the targets of this Regulation. If the Commission finds that the estimated level of net natural removals for 2040 is significantly diverging from what would be required to achieve the 2040 intermediate target, including where due to natural disturbances, the Commission shall propose, where appropriate, measures at Union level, including if necessary an adjustment of the 2040 intermediate target corresponding to and within the limits of the possible shortfalls, and ensure that possible shortfalls will not be at the expense of other economic sectors;

Added:Regulation (EU) 2021/1119

Added:Article 1 – paragraph 1 – point 3 (new), Article 11 – paragraph 1 – point f (new): (f) the progress towards the intermediate targets set out in this Regulation.

Added:Regulation (EU) 2021/1119

Added:Article 1 – paragraph 1 – point 3 (new), Article 11 – paragraph 1 – point g (new): (g) the flexibility for Member States to use high-quality international credits to fulfil up to 5% of their post-2030 targets and efforts in sectors that are not regulated in the EU ETS.

Added:Regulation (EU) 2021/1119

Added:Article 1 – paragraph 1 – point 4 (new), Article 11 – paragraph 2: (4) In Article 11, the second paragraph is replaced by the following: / "The Commission’s report shall be accompanied, where appropriate, by legislative proposals to revise this Regulation, including the intermediate 2040 target, and by additional measures to strengthen the initiatives concerning the enabling framework supporting the continued effective implementation of this Regulation, in line with Article 4(5), and securing EU competitiveness, prosperity and social cohesion."

Added:Article 1 a (new): Article 1a / Postponement of the operation of emissions trading for buildings, road transport and additional sectors / The operation of emissions trading for buildings, road transport and additional sectors set out in Chapter IVa of Directive 2003/87 is postponed until 2028. The rules set out in Article 30(k)(2) letters (a) to (e) of Directive 2003/87 shall apply. The provisions of Article 10a(8b) of Directive 2003/87 shall apply also in 2026.