Article 3, Paragraph (3) · Commission Implementing Regulation (EU) 2024/1879

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(3)Member States shall calculate, for each of the aircraft operators that reported emissions to them pursuant to the delegated act adopted pursuant to Article 28c of Directive 2003/87/EC, the offsetting requirements in a given year, in the period starting on 1 January 2023 and ending on 31 December 2026, prior to the consideration of the use of CORSIA eligible fuels, every year as follows:OR_y = OE_y * SGF_ywhere:OR_yaircraft operator’s offsetting requirements in the given year y;OE_yaircraft operator’s CO₂ emissions from international flights covered in the given year y;SGF_ySector’s Growth Factor.From 1 January 2023 up until 31 December 2026, Member States shall consider the aircraft operator’s CO₂ emissions covered in the given year y as the emissions from flights between a Member State and States that are listed in the implementing act adopted pursuant to Article 25a(3) of Directive 2003/87/EC, as well as flights between States that are listed in the implementing act adopted pursuant to Article 25a(3) of Directive 2003/87/EC, and flights between Switzerland or the United Kingdom and States that are listed in the implementing act adopted pursuant to Article 25a(3) of Directive 2003/87/EC.Member States may additionally consider CO₂ emissions covered in the given year y from international flights as referred to in paragraph 2.