Regulation on greenhouse gas emission reference values for production processes, i.e. activities related to the greenhouse gas emission tax.

This Regulation prescribes the reference values for greenhouse gas emissions determined for a specific production process or activity as unavoidable despite the use of the most advanced available technology. The reference values are given in the Annex which is part of this text. In the event that a reference value is not determined for a specific production process or activity, the reference value for the fuel combustion activity of 46.2000 t CO2eq/TJ shall be applied. For a plant in which multiple production processes are carried out, the reference values shall be applied separately to each individual production process. If the product of one production process is an intermediate product that is further processed within the same installation into another product covered by the Annex, the reference value shall apply only to the final product, i.e. the last production process within the installation, in order to avoid double counting of reference emissions.