(3)Directive 2003/87/EC was amended by Directive (EU) 2023/959 of the European Parliament and of the Councilnote to align the Union emissions trading system (‘EU ETS’) with Regulation (EU) 2021/1119 of the European Parliament and of the Councilnote, which sets a target of at least 55 % net emission reductions by 2030 compared to 1990. As a result, Commission Implementing Regulation (EU) 2018/2066note on the monitoring and reporting of greenhouse gas emissions was amended by Commission Implementing Regulation (EU) 2023/2122note and Delegated Regulation (EU) 2019/331 determining transitional Union-wide rules for harmonised free allocation of emission allowances was amended by Commission Delegated Regulation (EU) 2024/873note. Those amendments to Directive 2003/87/EC, Implementing Regulation (EU) 2018/2066 and Delegated Regulation (EU) 2019/331 are therefore relevant to the determination of revised benchmark values for the period from 2026 to 2030.
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