Text · Comparison of two versions
Changes from plenary report to adopted text
A-10-2026-0062 → TA-9-2024-0205
- From
- A-10-2026-0062 Plenary report of 18 Mar 2026
- To
- TA-9-2024-0205 Adopted text of 10 Apr 2024
- Changes
- Not comparable
- Paragraphs
- +264 added · −9 removed · 9 changed
More facts (3)
- Dossier
- 2023/0266(COD)
- Title (from)
- on the Council position at first reading with a view to the adoption of a regulation of the European Parliament and of the Council on the greenhouse gas emissions accounting of transport services
- Title (to)
- Accounting of greenhouse gas emissions of transport services
These two texts have too little in common to be compared paragraph by paragraph (under 15 % of their paragraphs match): they are different documents rather than versions of one — for example a group’s motion and the joint text that was adopted.
Every difference
The full paragraph comparison, packaging included; long runs of unchanged paragraphs are folded. One part of the text per page.
Part 3 of 6: Paragraphs 87–146
Added(32) The comparability of greenhouse gas emissions data of transport services and better uptake of greenhouse gas emissions accounting in business practice, are not objectives that can be sufficiently achieved by the Member States without risking to introduce red tape on the internal market and with additional costs and administrative burden for industries. Those objectives can rather, by reason of network effects of Member States acting together, be better achieved at Union level. Therefore, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union.
Added(33) In accordance with the principle of proportionality, it is necessary and appropriate for the achievement of the basic objective of incentivising behavioural change among businesses and customers to reduce greenhouse gas emissions from transport services through the uptake and use of comparable and reliable greenhouse gas emissions data to lay down rules on the accounting of greenhouse gas emissions of transport services. This Regulation does not go beyond what is necessary in order to achieve the objectives pursued, in accordance with Article 5(4) on the Treaty on European Union.
AddedHAVE ADOPTED THIS REGULATION
AddedCHAPTER 1 GENERAL PROVISIONS
AddedArticle 1 Subject matter
AddedThis Regulation establishes rules for the accounting and the disclosure of the greenhouse gas emissions of transport services that start or end on the Union territory. [Am. 34]
AddedArticle 2 Scope
AddedThis Regulation applies to any entity providing or organising freight and passenger services in the Union that calculates greenhouse gas emissions of a transport service starting or ending on the Union territory and discloses disaggregated information on those emissions to any third party for commercial or regulatory purposes.:
Added(a) entities providing or organising freight and passenger transport services in the Union that calculate greenhouse gas emissions of a transport service starting or ending on the Union territory, and disclose disaggregated information on those emissions to any third party;
Added(b) data intermediaries that calculate information on greenhouse gas emissions of transport services and not only disclose information on those emissions provided by a concerned entity or other relevant legal or natural person. [Am. 35]
AddedArticle 3 Definitions
AddedFor the purposes of this Regulation, the following definitions shall apply:
Added(1) “greenhouse gas” means gaseous constituent of the atmosphere, both natural and anthropogenic, that absorbs and emits radiation at specific wavelengths within the spectrum of infrared radiation emitted by the Earth's surface, the atmosphere and clouds as set out in the latest Intergovernmental Panel on Climate Change (IPCC) Assessment Report; [Am. 36]
Added(2) “greenhouse gas emission” means release of a greenhouse gas into the atmosphere expressed in mass of carbon dioxide equivalent;
Added(3) “carbon dioxide equivalent (CO2e)” means unit for comparing the radiative forcing of a greenhouse gas to that of carbon dioxide;
Added(4) “greenhouse gas emissions accounting” means the actions performed to quantify, through measurements and calculations, and used for reporting, greenhouse gas emissions;
Added(5) “transport service” means transporting freight or a passenger from an origin to a destination; a transport service can imply one or multiple transport chain elements requiring both transport operation(s) and/or hub operation(s);
Added(6) “transport operation” means operation of a vehicle in order to transport passengers and/or freight;
Added(7) “hub operation” means operation in order to transfer freight or passengers through a hub;
Added(8) “vehicle" means a means of transporting passengers and/or goods in all transport modes;
Added(9) “transport chain” means a sequence of transport elements related to freight or a (group of) passenger(s) that, when taken together, constitutes its movement from an origin to a destination;
Added(10) “transport chain element” means a section of a transport chain within which the freight or a (group of) passenger(s) is carried by a single vehicle or transits through a single hub;
Added(11) “disclosure of information on greenhouse gas emissions of a transport service” means the communication of disaggregated information on greenhouse gas emissions related to a specific transport service by a concerned entity or by a data intermediary to any third party, in the context of the provision, communication or marketing of that service, either before or after the provision of the transport service;
Added(12) “concerned entity” means an entity that calculates greenhouse gas emissions of a transport service starting or ending on the Union territory and discloses information on those emissions to any third party, for commercial or regulatory purposes;
Added(13) “data intermediary” means a legal or natural person collecting, calculating or and disclosing information on greenhouse gas emissions of a transport service on the basis of separate legal, contractual or other relevant arrangements; [Am. 37]
Added(14) “greenhouse gas activity” means activity that results in a greenhouse gas emission;
Added(15) “greenhouse gas activity data” means quantitative measure of a greenhouse gas activity;
Added(16) “greenhouse gas emission intensity” means coefficient relating specified greenhouse gas activity data with the greenhouse gas emission;
Added(17) “greenhouse gas emission factor” means a coefficient relating the specified greenhouse gas activity withdata to the greenhouse gas emission; [Am. 38]
Added(18) “well-to-wheel greenhouse emissions” means emissions representing the greenhouse gas impact stemming from both vehicle use and vehicle energy provision, which is a subset of full life cycle emissions; [Am. 39]
Added(19) “tank-to-wheel emissions” means vehicle propulsion related emissions from the energy use; a subset of well-to-wheel emissions;
Added(19a) “full life cycle emissions” means the emissions representing the sum of the corresponding share of emissions related to the construction of infrastructure used by the vehicle, the emissions related to production, maintenance and end of life of the vehicle and the well-to-wheel emissions; [Am. 40]
Added(20) “energy carrier” means a substance or phenomenon that can be used to produce mechanical work or heat or to operate chemical or physical processes;
Added(21) “primary data” means quantified value of a process or an activity obtained from a direct measurement or of a calculation based on direct measurements;
Added(22) “secondary data” means either modelled data or default values that do not fulfil the requirements for primary data, including data from databases and published literature, default greenhouse gas emission factors from national inventories, calculated data, estimates or other representative data and data obtained from proxy processes or estimates;
Added(23) “default value” means secondary data value drawn from a published source, which and verified by a conformity assessment body that is taken as default in case of lack of primary, or modelled data; [Am. 41]
Added(24) “modelled data” means data established by use of a model that takes into account primary data and/or greenhouse gas emission-relevant parameters of a transport operation or hub operation, including by use of a model provided through a calculation tool;
Added(25) “output data” means disaggregated data on greenhouse gas emissions of a transport service established with using the reference methodology and input data set out by this Regulation;
Added(26) “metrics” means a measure of quantitative assessment;
Added(27) “evidence substantiating information on greenhouse gas emissions of a transport service” means the on demand establishment of a report at the level of a transport service, as set out in EN ISO 14083:2023;
Added(28) “calculation tool” means an application, model or software allowing for the automatic calculation of greenhouse gas emissions of a transport service;
Added(29) “external calculation tool” means a calculation tool that is provided on the market by a third party for the broader commercial or non-commercial use;
Added(30) “conformity assessment body” means a conformity assessment body as defined in Article 2, point (13), of Regulation (EC) No 765/2008;
Added(30a) “transport service organiser” means an entity that provides transport services within which the operation of some transport chain elements are subcontracted to one or more entities that operate them; [Am. 42]
Added(30b) “transport subcontractor” means an entity providing transport operations for one or more transport chains elements on behalf of a transport service organiser, under contractual arrangements. [Am. 43]
AddedCHAPTER II METHODOLOGY
AddedArticle 4 Method for calculating greenhouse gas emissions of transport services
Added1. The well-to-wheel greenhouse gas emissions of transport services shall be calculated on the basis of the methodology defined in EN ISO 14083:2023 standard, in its up-to-date version, and the rules set out in Chapter III of this Regulation. [Am. 44]
Added1a. By ... [the date of entry into force of this Regulation], the Commission shall make access to EN ISO 14083:2023 standard free of charge, via an easily accessible website. [Am. 45]
Added2. No later than 36 months after the date of application of this Regulation, the Commission shall assess the need for an adjustment of any component of the standard referred to in paragraph 1, not later than 36 months after the date of application of thisin particular in order to ensure its consistency with the Union’s long-term climate objective and intermediate climate targets as laid down in Regulation (EU) 2021/1119 and other Union climate and energy law. [Am. 46]
Added2a. By ... [24 months from the date of entry into force of this Regulation], the Commission shall present a report to the European Parliament and the Council setting out a common Union methodology to calculate the life-cycle greenhouse gas emissions of all transport modes, in particular emissions stemming from manufacturing, maintenance and disposal of vehicles. It shall duly take into account any methodologies for life-cycle emissions developed in accordance with Regulation (EU) 2019/631, Regulation (EU) 2023/1542 and Regulation (EU) 2019/1242. The report shall assess the best approach to implement the common Union life-cycle methodology for the purpose of this Regulation and shall, as appropriate, be accompanied immediately by a legislative proposal to amend this Regulation. [Am. 47]
Added2b. As part of the assessment referred to in paragraph 2, the Commission shall asses the feasibility and economic, environmental, health and social impacts of the inclusion of accounting of air pollution caused by transport services that start or end on the Union territory to the scope of this Regulation. [Am. 48]
Added3. The Commission may launch a compliance check to assess any amendment to the standard referred to in paragraph 1. The compliance check shall be initiated by the Commission, which, where appropriate, may act at the request of a Member State.
Added4. The Commission is empowered to adopt delegated acts in accordance with Article 16 to exclude from the scope of this Regulation an amendment referred to in paragraph 3 and a component referred to in paragraph 2, if, based on its assessment, this amendment or component create a manifest risk of the incompatibility with the objectives of this Regulation and other applicable Union rules.
Added5. The Commission is empowered to adopt delegated acts in accordance with Article 16 to request the European Committee on Standardisation to revise the standard referred to in paragraph 1, including based on the result of the assessment referred to in paragraph 2 and compliance check referred to in paragraph 3.
Added6. The Commission is empowered to adopt implementingdelegated acts in accordance with Article 1716 to supplement this Regulation with a view to clarify the reference methodology referred to in paragraph 1, to ensure its uniform implementation on the market as regards the approach for determining appropriate emission-relevant parameters for calculating greenhouse gas emissions before a service is provided, and, where applicable, other technical parameters related to the allocation of emissions or aggregation of data elements that are not explicitly explained in that methodology. [Am. 49]
AddedCHAPTER III INPUT DATA AND SOURCES
AddedArticle 5 Use of primary and secondary data
Added1. Entities referred to in Article 2, shall use primary data to calculate the greenhouse gas emissions of a transport service which they provide, with the exception of services provided by micro, small and medium-sized enterprises as defined in Commission Recommendation 2003/361/EC. SMEs shall prioritise the use of primary data for calculating greenhouse gas emissions of a transport service. [Am. 50]
Added1a. When SMEs operate as transport subcontractors, they shall be able to rely on secondary data, even if the transport organiser is using primary data for calculating the greenhouse gas emissions deriving from a transport service performed by other transport subcontractors or its own fleet. [Am. 51]
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Cite as
European Parliament (2024). “Changes between A-10-2026-0062 and TA-9-2024-0205”. Text, 10 April 2024. from A-10-2026-0062, to TA-9-2024-0205, reference 2023/0266(COD). EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/texts/A-10-2026-0062/compare/TA-9-2024-0205?all=1&part=3 (retrieved 29 September 2026). Data: European Parliament Open Data, https://data.europarl.europa.eu/ (CC BY 4.0).
BibTeX
@misc{epw-text-2024-04-10,
author = {{European Parliament}},
title = {{Changes between A-10-2026-0062 and TA-9-2024-0205}},
year = {2024},
date = {2024-04-10},
howpublished = {\url{https://news.eu-parl.st-solutions.dev/texts/A-10-2026-0062/compare/TA-9-2024-0205?all=1&part=3}},
url = {https://news.eu-parl.st-solutions.dev/texts/A-10-2026-0062/compare/TA-9-2024-0205?all=1&part=3},
urldate = {2026-09-29},
publisher = {EU Parl Watch Research},
note = {Text. from A-10-2026-0062, to TA-9-2024-0205, reference 2023/0266(COD). Data: European Parliament Open Data (CC BY 4.0)}
}