2The Delegated Regulation was adopted by the Commission on the basis, inter alia, of Article 10(3) and Article 11(3) of Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, and amending Regulation (EU) 2019/2088 (OJ 2020 L 198, p. 13), namely the act referred to as the ‘Taxonomy Regulation’.
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