46. Federal Act on a scheme for greenhouse gas emission allowance trading (Emission Certificate Act-EZG)

The National Council has decided:

Section 1

General provisions

Target

§ 1. (1) The aim of this federal law is to establish a scheme for greenhouse gas emission allowance trading in order to work towards a reduction of greenhouse gas emissions in a cost-effective and economically efficient way.

(2) In order to achieve the Kyoto target, measures to reduce greenhouse gas emissions in all sectors are necessary in accordance with existing climate protection policy programmes. The progress in the implementation of these measures and the resulting reductions in emissions are the first to be achieved by the Federal Minister for Agriculture, Forestry, the Environment and Water Management until 30 June 2005, taking into account the economic situation. To evaluate development, in particular the economic location. If the measures to be taken to achieve the Kyoto target are insufficient, the Federal Government has to draw up a programme with further measures. The Federal Minister for Agriculture, Forestry, Environment and Water Management performs the coordination. The priorities of the new measures are to be carried out in those areas and sectors where, on the one hand, the most significant deviations from the Kyoto target path are noted and, on the other hand, the lowest possible economic Costs for emission avoidance are to be expected, including the forced use of financial instruments, such as the purchase of reduction units by means of the Kyoto mechanisms.

Scope

§ 2. (1) This federal law shall apply to installations in which the Annex 1 or in a Regulation referred to in paragraph 2, where the greenhouse gases specified in Annex 1 or in a Regulation referred to in paragraph 2 for that activity are emitted.

(2) The Federal Minister for Agriculture, Forestry, the Environment and Water Management, provided that this is due to amendments to Directive 2003 /87/EC establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Directive 2003 /87/EC. Council Directive 96 /61/EC, OJ L 136, 31.7.1996.. No. OJ L 275, 25.10.2003 p.32, it is necessary to include, in addition to Annex 1, other activities and greenhouse gases with a regulation, in agreement with the Federal Minister for Economic Affairs and Labour, within the scope of this Federal Law. The Federal Minister for Agriculture, Forestry, the Environment and Water Management may, in agreement with the Federal Minister for Economic Affairs and Labour, in addition to the legal situation in the Member States of the European Union, Include other activities and greenhouse gases within the scope of this federal law.

(3) The Federal Minister for Agriculture, Forestry, the Environment and Water Management may, at the request of the holder of an installation,

1.		as from 1 January 2005, installations in which activities listed in Annex 1 are carried out but which are not more than 50% below the thresholds set out in Annex 1, and
2.		from 1 January 2008, in addition to Annex 1, or to a Regulation pursuant to paragraph 2, other installations, including other greenhouse gases,
include in the allocation plan in accordance with § 11. The Federal Minister for Agriculture, Forestry, the Environment and Water Management has to seek the approval of the European Commission in accordance with Article 24 (1) iVm Article 23 (2) of Directive 2003 /87/EC. The admission is valid for the following period in accordance with § 11 para. 1. The application shall be addressed to the Federal Minister for Agriculture, Forestry, Environment and Water Management at the latest one month before the date referred to in § 13 (3). The application must be dismissed with a communication.

(4) Assets or plant parts for which an allocation of emission allowances has been made in the Regulation pursuant to § 13 (4) and (5) shall remain within the scope of this Federal Act for the current period according to § 11 (1), even if the 1 proposed threshold for activity during the period.

(5) Plant or plant parts, if and insofar as they are used for the purposes of research, development, testing and testing of new products and processes, do not fall under this federal law.

(6) Fire facilities, which use fossil fuels only as support firing (on and off burners) in accordance with the authorisation of fossil fuels, will only be covered by this federal law if they are operated in conjunction with fossil-fired boilers.

(7) At the request of the holder of an installation, the Federal Minister for Agriculture, Forestry, Environment and Water Management shall, within eight weeks, determine whether and to what extent this installation is subject to this Federal Law.

Definitions

§ 3. For the purposes of this law, the term "

1.		"emission certificate" means the certificate that entitles the emission of one tonne of carbon dioxide equivalent in a given period;
2.		"emissions" means the release of greenhouse gases into the atmosphere from sources in a plant;
3.		"Greenhouse gases" the gases carbon dioxide (CO 2 ), Methan (CH 4 ), Nitrous Oxide (N 2 O), hydrochlorofluorocarbons (HFCs), Perfluorocarbons (P-FCs), Sulphur Hexafluoride (SF) 6 );
4.		"installation" means a fixed technical unit in which one or more of the activities referred to in Annex 1 or in a Regulation referred to in Article 2 (2) and other directly related activities are carried out with the activities referred to in this Annex. shall be in a technical context and may have an impact on emissions and pollution;
5.		" New "market participants" means an installation in which one or more of the activities listed in Annex 1 or in a regulation pursuant to Article 2 (2) are carried out and which has been granted a legal approval pursuant to the date referred to in Article 11 (7) of this Regulation;
6.		"tonne of carbon dioxide equivalent" means a metric ton of carbon dioxide (CO) 2 ) or a lot of another greenhouse gas according to Z 3 with an equivalent global warming potential.

Section 2

Approvals

Greenhouse gas emissions permits

§ 4. (1) installations in which activities referred to in Annex 1 or in a Regulation are carried out in accordance with Article 2 (2), where the emissions specified in Annex 1 or in this Regulation for those activities are produced and installations which are carried out in accordance with § § 2 (2). 2 para. 3 shall be included in the allocation plan, shall be allowed from 1. January 2005 shall be operated only if an authorisation has been granted by the competent authority (§ 26) in accordance with the following provisions.

(2) The authorisation shall be granted if the holder of the installation proves that he is in a position to monitor the emissions of greenhouse gases in accordance with § 7 and to report on it in accordance with § 8. A permit may refer to one or more installations operated by the same owner at the same site.

(3) Authorisations for the emission of greenhouse gases shall contain, in particular, the following information and requirements:

1.		the name and address of the holder;
2.		Description of the activities and emissions of the plant,
3.		surveillance requirements, in which, in any case, the monitoring method and frequency are defined,
4.		reporting requirements and
5.		an obligation to submit emission allowances in the amount of the total emissions of the installation, as verified in accordance with § 9, for each calendar year from 2005 within four months of the end of this calendar year.

(4) The notification of approval shall be submitted by the authority in electronic form to the Federal Ministry of Agriculture, Forestry, Environment and Water Management.

(5) The greenhouse gas emissions permit shall not affect the validity of the legal requirements and authorisations, in particular prescribed emission limit values for others, not in Annex 1 or in a regulation pursuant to Article 2 (2). , except in the cases of § 23.

(6) The authorisation to emit greenhouse gases shall apply as long as the permit is maintained. If the permit is issued before the first or during an allocation period in accordance with § 11 para. 1, the permit shall also be issued for the emission of greenhouse gases. The authorisation to emit greenhouse gases shall also be issued when the plant is shut down, but the permit is still valid. A decommissioning is to be considered to be equivalent if an installation for which an allocation of emission allowances has been made in the allocation plan in accordance with § 11 is not put into operation, despite the valid approval notice. An installation shall not be deemed to be shut down if the holder can prove that the reduction in emissions is due to climate protection measures, such as the conversion to biomass, or to a temporary production failure. A change in the person of the holder shall be notified to the Authority, but shall not affect the authorisation.

Approval procedure

§ 5. (1) In any event, applications for greenhouse gas emission permits shall contain the following information:

1.		the name of the installation and the activities and technologies used therein,
2.		raw materials and auxiliary substances, the use of which is likely to be associated with emissions from gases listed in Annex 1 or in a Regulation referred to in Article 2 (2);
3.		sources of the emissions of gases listed in Annex 1 from the plant, and a quantification of emissions is not required,
4.		Planned measures for monitoring and reporting of emissions in accordance with the Regulation in accordance with § § 7 and 8 as well as justification for the proposed measures.

(2) The holder of the plant for the technical/operational matters in connection with the enforcement of this federal law of an authorised representative, is to make this the authority to be known to the authority.

(3) The application shall be accompanied by a summary of the items referred to in paragraph 1, comprising a maximum of five pages.

(4) Holds of installations in accordance with Annex 1 and Section 2 (3) Z 1, which have a first-instance legal permit for the first instance in the entry into force of this Federal Act, shall have the authorisation to emit greenhouse gases by 31 July 2004 at the latest. apply to the competent authority (§ 26).

The Authority shall decide within four months from the date of submission of the application or, if the documents submitted are insufficient, the complete application documents. If, despite the timely application, no notification is received by 31 December 2004, the plant may continue to be operated until the approval is granted, using the monitoring measures provided for in the application.

(6) Authorisations for the emission of greenhouse gases for installations or plant changes which have been put into service after the entry into force of this Federal Act, or changes in the plant according to § 6 may be combined with the provisions of the relevant administrative provisions. for the installation or operation of the plant. In this case, the competent authority responsible for this legal authorisation has the procedure for issuing permits for the emission of greenhouse gases in accordance with this Federal Act in this case, together with the permit procedure for the approval of the plant. ,

Asset Changes

§ 6. The holder of an installation approved in accordance with § 4 shall notify the Authority of any planned changes to the type or operation of the plant and an extension of the installation which will update the greenhouse gas emissions permit. could be required. In such a case, the Authority shall take note of this notification and, if necessary, amend the notification of the authorisation accordingly.

Section 3

Review of greenhouse gas emissions

Monitoring of greenhouse gas emissions

§ 7. (1) Each holder of a plant approved in accordance with § 4 shall have emissions of greenhouse gases in accordance with the provisions of this Federal Law, the Regulations adopted for this purpose, the guidelines of the European Commission pursuant to Article 14 of the Directive 2003 /87/EC, to the extent that they are directly applicable, and to the relevant authorisation decision.

(2) Monitoring shall be carried out in accordance with Annex 2 to comply with the principles laid down in this Federal Law. The Federal Minister for Agriculture, Forestry, the Environment and Water Management has laid down detailed rules for monitoring under the principles laid down in Annex 2 and in compliance with the rules laid down in Article 14 (1) of the Directive. 2003 /87/EC guidelines of the European Commission.

Emissions reporting

§ 8. (1) Each holder of a plant approved in accordance with § 4 has the Federal Minister for Agriculture, Forestry, Environment and Water Management the emission notification for this facility electronically for each calendar year within three months of the end of this year shall be transmitted. This notification shall be made for the first time not later than 31 March 2006 for the year 2005. The principles laid down in Annex 2 and the provisions of the Regulation referred to in paragraph 2 shall apply. The message shall be a summary in English.

(2) The Federal Minister for Agriculture, Forestry, the Environment and Water Management has laid down detailed rules for reporting on the basis of the principles set out in Annex 2 and in compliance with the rules laid down in Article 14 (1) of the Directive 2003 /87/EC guidelines of the European Commission.

(3) The Federal Minister for Agriculture, Forestry, the Environment and Water Management shall provide a review of the installation on the basis of the available documents with regard to the available documents, in accordance with paragraph 1 or § 12. Greenhouse gas emissions required to be notified to the holder under this Federal Act. This can be used by the Federal Environment Agency. The emissions of greenhouse gases for the calendar year for which the notification has not been reported shall be determined by the Federal Minister for Agriculture, Forestry, the Environment and Water Management on the basis of this review. The costs of the inspection shall be required by the holder.

Audit

§ 9. (1) Each holder of an installation approved in accordance with § 4 shall be obliged to submit a certificate of an independent testing facility in accordance with § 10 on the examination of the emissions in accordance with § 8. In the case of the examination, the Annex 3 , as well as any provisions on the application of the principles set out in a Regulation of the Federal Minister for Agriculture, Forestry, the Environment and Water Management.

(2) The holder shall inform the Federal Minister for Agriculture, Forestry, Environment and Water Management before the beginning of the period and upon a change of the test facility pursuant to Article 11 (1), which independent auditor shall be informed with the Verification of the notification has been commissioned. The Federal Minister for Agriculture, Forestry, the Environment and Water Management may apply to the holder to choose a different test facility, if, by means of sample checks, eg, reasonable doubt as to the independence of the institution the holder.

(3) The Federal Minister for Agriculture, Forestry, the Environment and Water Management has to recognise the emission reporting in accordance with § 8 as sufficiently tested if there is a corresponding confirmation of an independent test facility pursuant to § 10 above and there are no reasonable doubts as to whether false information has been given on the overall emissions. If doubts cannot be resolved within two weeks, the Federal Minister for Agriculture, Forestry, the Environment and Water Management can carry out a special review of the emission report, the test report and the underlying documents of the emissions of greenhouse gases from the plant for the calendar year for which the emissions have been reported, shall be determined on the basis of this review. He can make use of this review of the Federal Environment Agency. The costs of the verification shall be borne by the holder, if the verification reveals that the holder's notification was incorrect.

(4) A holder whose emission reporting by 31 March each year, in relation to the previous year, is not assessed by the independent testing body as satisfactory in accordance with Annex 3 and a regulation pursuant to paragraph 1, or by the Federal Minister for Land- and forestry, the environment and water management until 30 April of each year as provided for in paragraph 3, is not authorised to transfer emission allowances until such time as a notification of that holder is deemed satisfactory. . After 31 March each year, the register shall only carry out transfers of emission allowances if there is a positive audit report.

(5) At the request of the Federal Minister for Agriculture, Forestry, the Environment and Water Management, the holder shall provide further information, which shall be provided in the context of a review of the National Greenhouse Gas Inventor according to the relevant Decisions of the Conference of the Parties to the Framework Convention on Climate Change are requested by the international review team in order to ensure the consistency of the emission reports with the National Greenhouse Gas Inventory. This information shall be treated with due regard for the interests of the holders ' secrecy interests.

Independent testing facilities

§ 10. Independent testing facilities are subject to approval by the Federal Minister for Agriculture, Forestry, Environment and Water Management. The prerequisite for admission is the proof of the required subject-specific customer. This evidence shall include the theoretical knowledge and the professional experience of the applicant. The Federal Minister for Agriculture, Forestry, the Environment and Water Management, in agreement with the Federal Minister for Economic Affairs and Labour, can lay down the requirements for the verification of the technical expertise by means of a regulation. Applications for admission must be made within 8 weeks.

Section 4

Allocation of emission allowances

National allocation plan

§ 11. (1) The Federal Minister for Agriculture, Forestry, the Environment and Water Management, in agreement with the Federal Minister for Economic Affairs and Labour and the Federal Minister of Finance, has, in an objective and transparent manner, in accordance with the procedure laid down in paragraphs 2 to 5 to establish a national plan for the period 2005 to 2007 and, from 2008, for a period of five years from which the total quantity of emission allowances for the period, the ratio of this total quantity to the total quantity to be used for the period from 2005 to 2007, shall be drawn up for Emissions from all other sectors and the allocation of emission allowances to holders the installations in which an activity is carried out in accordance with Annex 1 or a regulation pursuant to Article 2 (2) or which is included in the allocation plan in accordance with Article 2 (3).

(2) The following criteria shall apply to the preparation of the allocation plan:

1.		The quantities of emission allowances to be allocated must be in line with the potential, including the technical potential, of the activities covered by this Federal Act in accordance with Annex 1 on emission reduction. The allocation takes into account the expected trend values of the production, energy intensity and carbon dioxide intensity of the activity (business as usual). In the allocation of emission allowances, the average specific greenhouse gas emissions of the fuel, the energy efficiency and the progress achieved in these areas of activity should be taken into account. As part of the exchange of information pursuant to Article 16 (2) of Council Directive 96 /61/EC concerning integrated pollution prevention and control, OJ L 327, 30.12.1996, p. No. L 257 of 10. 26ff, BAT reference documents (BREFs), or, if there are no such documents for the activity concerned, other objective and transparent comparison benchmarks shall be used. The allocation takes into account that process-related emissions are not affected to the same extent as energy-related emissions, and therefore apply a different method of calculation for the allocation of process-related emissions than for the allocation of energy-related emissions. Emissions of greenhouse gases arising from the implementation of voluntary environmental protection measures are to be treated as process-related emissions.
2.		The allocation takes into account the climate-political importance of efficient combined heat and power generation and efficient district heating and its expansion in climate policy. Furthermore, other emission-free or particularly low-emission technologies, including energy-efficient technologies, can be taken into account.
3.		The allocation must be in line with the other legal and political instruments of the Community and Austria. A significant change in emissions, which is unavoidable as a result of new legal requirements, is to be taken into account.
4.		The allocation shall not treat undertakings or sectors differently in such a way that certain undertakings or activities are unjustified, in particular taking account of the requirements of Articles 87 and 88 of the Treaty on European Union, preference is given.
5.		The quantities of emission allowances allocated to the industry and energy supply sectors must be compatible with national climate policy. The safety of electrical energy supply should be taken into account.
6.		The amount of emission allowances allocated in the respective period has been set out in the Decision of 25 April 2002 on the ratification by the Community of the Kyoto Protocol, OJ C 139, 30.4.2002, p. No. L 130/1 of 15 May 2002, and of Austria's commitment to reduce its greenhouse gas emissions in the period from 2008 to 2012, as set out in the Kyoto Protocol, to be in line with 1990. The share of total emissions corresponding to these emission allowances in relation to emissions from sources not covered by this Directive, as well as national energy and climate policy measures, shall be taken into account. The quantity of emission allowances to be allocated shall not be higher than the probable need for strict application of the criteria.
7.		The actual and expected progress in the provision of Austria's contribution to the Community ' s commitments is, in accordance with Decision 93 /389/EEC, on a system for the monitoring of CO 2 and other greenhouse gas emissions in the Community, OJ L 327, 28. No. 31., and to ensure that the quantity of emission allowances to be allocated in the national allocation plan in question is compatible with that assessment.

(3) The criteria laid down in paragraph 2 (1), (3), (4), (5), (6) and (7) shall be used to determine the total number of persons. In the case of allocation at the level of activity, the criteria set out in paragraphs 2, Z 1, 2, 3 and 4 shall apply, and in the case of allocation at the level of the plant, the criteria set out in paragraph 2 (1) (1) and (2).

(4) The national allocation plan shall contain a reserve for installations which are subject to legal approval pursuant to the date referred to in paragraph 7. At least 1% of the total quantity shall be provided as a reserve. An allocation from the reserve shall be made at the request of the plant owner with a communication from the Federal Minister for Agriculture, Forestry, Environment and Water Management. The allocation plan shall provide for more detailed rules on the allocation of these emission allowances to new entrants, taking into account the fact that those new entrants to the market at the beginning of the respective period shall be subject to a permit in accordance with § § 4 or 6, have a greater need for free emission allowances. The allocation plan shall provide at least one date on which the remaining certificates will be used on the market. The proceeds will be allocated to the Austrian JI/CDM Programme in accordance with the Environmental Promotion Act.

(5) The plan may contain information on how to compete with countries or countries. Installations outside the European Union shall be taken into account.

(6) The national allocation plan shall contain a list of the installations covered by this Federal Act, stating the number of emission allowances allocated for each plant.

(7) All installations referred to in Annex 1 or a Regulation in accordance with Article 2 (2) and installations which have been included in the allocation plan in accordance with Article 2 (3), which shall be submitted no later than one week before the date for the transmission of the allocation plan to the European Union. Commission pursuant to Section 13 (3) of the above-mentioned first instance have been approved by law, must be taken into account in the national allocation plan. For the allocation to installations for which none or incomplete or The following factors shall be taken into account in any case, including installations which have been put into service during or after the relevant base period:

1.		the authorized capacity of the plant;
2.		average capacity utilization in the industry average;
3.		the expected capacity utilization of the facility in the period;
4.		the expected emissions of the plant under the assumption of the application of the state of the art.

First national allocation plan

§ 12. In the preparation of the first national allocation plan for the years 2005 to 2007, the Federal Minister for Agriculture, Forestry, Environment and Water Management has the registered and reported by the owners and the Federal Minister for Agriculture and Forestry, Environment and water management to take account of the plausibility of emissions from the installations referred to in Annex 1 or section 2 (3) in the period 1998 to 2001. In the event that such emission reports are not available, the Federal Minister for Agriculture, Forestry, Environment and Water Management has to inform the owner of the notification with the notification. If the base period 1998 to 2001 is not representative of the facility, a different base period may be used in justified cases.

Procedure

§ 13. (1) The first draft of the national allocation plan for the period 2008 to 2012 and the following five-year periods is, in any case, the holders of the affected installations and the Federal Ministries in contact with them in their sphere of action. to make the publication aware of it. The holders shall be given the opportunity to comment within at least six weeks.

(2) The draft plan, revised in the light of the observations submitted in accordance with paragraph 1, shall be made available to the public, including the bodies referred to in paragraph 1 above, as well as to the interests of the holders of the plan. The public can comment on this within six weeks.

(3) For the period 2005 to 2007, the plan shall be published on 31 March 2004 and forwarded to the European Commission. For the following periods, the plans drawn up and revised in accordance with paragraphs 1 and 2 shall be published at least eighteen months before the beginning of the period concerned and shall be forwarded to the European Commission and to the other Member States. The opinions of the public shall be duly taken into account.

(4) The Federal Minister for Agriculture, Forestry, the Environment and Water Management has, in agreement with the Federal Minister for Economic Affairs and Labour, not later than 30 September 2004, on the basis of the national law established pursuant to Articles 11 and 12 of this Regulation. Allocation plan with a Regulation to determine the total number of emission allowances allocated for the period 2005 to 2007 and the allocation of these emission allowances to the activities. The legally binding allocation must comply with the allocation plan submitted to the European Commission pursuant to paragraph 3 in accordance with § 11 and any other requirements of the European Commission which are different from that. The allocation to the plants must be carried out with the decision of the Federal Minister for Agriculture, Forestry, Environment and Water Management.

(5) For the period 2008 to 2012 and each subsequent five-year period, the Federal Minister for Agriculture, Forestry, Environment and Water Management, in agreement with the Federal Minister for Economic Affairs and Labour, has at least 12 months before the start of the on the basis of the national allocation plan established in accordance with § 11, the total number of emission allowances allocated for each period and the allocation of these emission allowances to the To define activities. The legally binding allocation must comply with the allocation plan submitted to the European Commission pursuant to paragraph 3 in accordance with § 11 and any other requirements of the European Commission which are different from that. The allocation to the plants must be carried out with the decision of the Federal Minister for Agriculture, Forestry, Environment and Water Management.

Allocation Method

§ 14. (1) For the period 2005 to 2007, the emission allowances shall be allocated free of charge.

(2) In so far as this is appropriate in order to promote an efficient market for emission allowances, the Federal Minister for Agriculture, Forestry, the Environment and Water Management will be able to depart from the above with 1. The national allocation plan in force in January 2008 sets out a percentage of the emission allowances to be auctioned in this plan. In the plan in force for the period 2008 to 2012, this percentage shall not exceed 10%. The Federal Minister for Agriculture, Forestry, the Environment and Water Management has to determine the modalities for this auctioning with a regulation.

Force violence

§ 15. In cases of force majeure leading to a significantly increased emissions of greenhouse gases from installations in accordance with Annex 1 or section 2 (2), in particular in the event of natural disasters, war, acts of terrorism, sabotage and vandalism, the Federal Minister for Agriculture, Forestry, the Environment and Water Management for the plants concerned, on a reasoned request by the holders, to award additional, non-transferable emission allowances, provided that the European Commission agrees to this.

Asset Pools

§ 16. (1) Plant owners who carry out the same activity under a paragraph in accordance with Annex 1 or in accordance with a regulation in accordance with Article 2 (2) may join a plant pool for the period 2005 to 2007 and for the period 2008 to 2012. The establishment of a plant pool requires the approval of the Federal Minister for Agriculture, Forestry, Environment and Water Management. The authorisation shall be approved. Before the date of release, the application shall be submitted for approval by the European Commission.

(2) In the application submitted not later than 90 days before the beginning of the relevant period to the Federal Minister for Agriculture, Forestry, the Environment and Water Management, the annexes and the period for which the pool is to be formed shall be indicated and shall be submitted. proof that a trustee will be in a position to fulfil the obligations referred to in paragraphs 3 and 4. A trustee shall be appointed in the application.

(3) By way of derogation from § 17, the trustee's account shall be booked to the total amount of the emission allowances allocated to the pools combined in the pool. By way of derogation from § 18, the trustee shall be responsible for issuing emission allowances which correspond to the total emissions of the facilities in the pool. The trustee shall not carry out any further transfers if the report of a holder is deemed to be unsatisfactory in the context of the examination in accordance with § 9 or by the Federal Minister for Agriculture, Forestry, the Environment and Water Management until 30 April was not recognised as sufficient.

(4) By way of derogation from § 28, the sanctioning payments shall be imposed on the trustee for breaches of the obligations to submit a sufficient number of emission allowances to cover the total emissions from the facilities in the pool. In the event that the trustee does not pay the penalty payments, each holder of a facility in the pool shall be responsible for the emissions of its own plant.

(5) The exclusion or withdrawal of a system owner from the pool is only admissible at the end of the year and must be reported to the Federal Minister for Agriculture, Forestry, Environment and Water Management immediately by the Trustee.

Section 5

Emission certificates

Allocation of emission allowances

§ 17. (1) The Federal Minister for Agriculture, Forestry, the Environment and Water Management has until 28 February of each year from 2005 to make a reservation of part of the total quantity of emission allowances on the account of each installation for which a permit pursuant to § 4 has been issued in the register. The number of emission allowances awarded annually is laid down in the Regulation in accordance with § 13 (4) and (5). The total number of emission allowances that a holder receives for the period shall be divided into as many equal parts as the years of the period.

(2) The change of the holder shall be indicated to the Federal Minister for Agriculture, Forestry, Environment and Water Management.

(3) holders of installations shall be assigned the emission allowances as long as the permit is maintained in accordance with § § 4 or 6. Emission allowances, which are no longer awarded on the basis of the decommissioning of an installation pursuant to § 4 (6), shall be supplied to the reserve in accordance with section 11 (4). Emission certificates that have been booked on the account of the facility before the Federal Minister of Agriculture and Forestry receives knowledge of the decommissioning of the plant shall be returned by the plant owner. By way of derogation, the holder of an installation which is deemed to have been shut down in accordance with Article 4 (6) may request that the emission allowances allocated to the facility for the further years of the respective period pursuant to § 11 (1) to increase the utilization of other emissions certificates Installations of the same holder may be used, or may be transferred to an installation approved in accordance with the date referred to in Article 11 (7), to the maximum extent of the corresponding plant capacity, with the simultaneous renunciation of Allocation of emission allowances from the reserve for new entrants in accordance with § 11 Paragraph 4. The Federal Minister of Agriculture, Forestry, the Environment and Water Management will be informed of a corresponding request for transfer. In the case of authorisation, an allocation from the reserve for the new facility shall be excluded. If the owner of the plant proves that the set-aside facility is replaced by a new plant which does not cause any or no significant emissions of greenhouse gases and does not require authorisation in accordance with § 4, the Federal Minister for Land and Forestry Forestry, the environment and water management recognise that the assigned emission allowances will continue to be allocated to the owner of the plant for the further years of the period.

(4) If a plant up to the date referred to in Article 11 (7) is not put into service in the year before or during the allocation period, which it is subject to the Federal Minister for Agriculture, Forestry, the Environment and Water Management in the The allowances allocated for this and the years prior to the actual start-up shall be supplied to the reserve in accordance with section 11 (4).

Emission allowances

§ 18. (1) The holder of a plant approved in accordance with § 4 shall be obliged to hold a number of emission allowances for the plant by 30 April of each year at the latest from 2006 to the Federal Minister for Agriculture, Forestry, the Environment and Water Management , which corresponds to the total emissions of the installation in the preceding calendar year as verified in accordance with Section 9. These emission allowances shall then be deleted. Emission allowances in accordance with § 19 (1) may be used for the fulfilment of the obligations of an owner.

(2) Those who are after 1. In 2005, an activity as defined in Annex 1 or in accordance with a regulation pursuant to § 2 (2) without authorisation shall be exercised no later than on 30 April following the release of a decision in accordance with Article 27 (1) (1) (1) against the holder, for the period in which: the facility without authorisation issued greenhouse gases emission allowances for these emissions to the Federal Minister for Agriculture, Forestry, Environment and Water Management.

Transmission and deletion of emission allowances

§ 19. (1) emission allowances under this federal law, from other Member States of the European Community and from third countries, listed in Annex B to the Kyoto Protocol, which have ratified the Kyoto Protocol and with which Community agreement on the mutual recognition of emission allowances shall be between:

1.		natural and legal persons within the Community,
2.		natural and legal persons within the Community and natural and legal persons in third countries where these emission allowances are recognised by virtue of an agreement for mutual recognition,
Transferable. For the purposes of this Act, a transfer shall not be legally valid until the entry in the register in accordance with § 21. Registration in the register may be effected only if the transferor is authorized to transfer the corresponding number of emission allowances and if the registration is not an objection of the central manager (Article 20 (3) of the Directive). 2003 /87/EC).

(2) As long as a holder is in default of emission allowances in accordance with § 18 to the Federal Minister for Agriculture, Forestry, the Environment and Water Management, he shall be responsible for the transfer of the emission allowances. Emission certificates not authorized to third parties.

(3) Emission certificates can be deleted at any time at the request of the holder of the Federal Minister for Agriculture, Forestry, Environment and Water Management.

Validity of emission allowances

§ 20. (1) The emission allowances shall be valid for emissions during the period referred to in Article 11 (1) for which they are awarded.

(2) Four months after the beginning of the first five-year period referred to in Article 11 (1), the Federal Minister for Agriculture, Forestry, the Environment and Water Management has issued emission certificates which are no longer valid and are not submitted in accordance with § 18 and deleted or deleted pursuant to § 19 (3) 3.

(3) Four months after the beginning of each subsequent five-year period referred to in Article 11 (1), the Federal Minister for Agriculture, Forestry, the Environment and Water Management has issued emission certificates which are no longer valid and are not submitted in accordance with § 18 and deleted or deleted pursuant to § 19 (3) 3. As a substitute for these emission allowances, the Federal Minister for Agriculture, Forestry, Environment and Water Management has to award emission allowances for the current period to the holders.

Register

§ 21. (1) The Federal Minister for Agriculture, Forestry, Environment and Water Management has to maintain a register in order to ensure the accurate accounting of the award, possession, transfer and cancellation of emission allowances. In accordance with an appropriate procedure, which shall be carried out in agreement with the Federal Minister for Economic Affairs and Labour and the Federal Minister of Finance, he shall, by means of a regulation with the technical implementation, have a register office, which shall also: Function in accordance with § 47 of the Environmental Promotion Act. The register is in accordance with the Regulation of the European Commission on a standardised and secure registration system in the form of standardised electronic databases with common data elements for the pursuit of the award, possession, Transmission and cancellation of emission allowances, ensuring public access and appropriate confidentiality, and ensuring that no transfers are carried out with the obligations under the Kyoto Protocol are incompatible, in accordance with Article 19 (3) of Directive 2003 /87/EC. In accordance with this Regulation of the European Commission, the Federal Minister for Agriculture, Forestry, the Environment and Water Management may adopt detailed provisions on the management of the register by Regulation.

(2) The register shall be made available to the public in accordance with the provisions of this Federal Law and the Regulation of the European Commission and shall be broken down into separate accounts in order to cover the emission allowances of the individual persons to which and of which emission allowances are awarded or transferred.

Legal nature of emission allowances

§ 22. The emission allowances have the legal character of a commodity and can be traded on stock exchanges.

6.

Final provisions

Emission limit values

§ 23. (1) The authority responsible for approving installations responsible for the approval of installations subject to integrated pollution prevention and control in accordance with the provisions of Directive 96 /61/EC, in accordance with the administrative provisions applicable to the Federal Government shall not be subject to any emission limit values for direct emissions of the greenhouse gases referred to in this Regulation, unless this is the case, for the installations referred to in Article 2 (2) of this Federal Act, necessary to ensure that there is no significant local pollution.

(2) In the event that already granted authorisations for installations listed in paragraph 1 of this Article contain emission limit values for direct emissions of the greenhouse gases referred to in a regulation in accordance with Article 2 (2), the Authority shall have the approval certificate in such a way as to ensure that the authorisation of the competent authority is so , that these emission limit values will no longer apply in future to those installations, except that compliance with these emission limit values is necessary in order to avoid significant local pollution.

Access to information

§ 24. The allocation of emission allowances and the reports of the holders according to § 8 of this Federal Act shall be deemed to be environmental data within the meaning of the Environmental Information Act, BGBl. No 495/1993, as amended, respectively; as environmental information within the meaning of Directive 2003 /4/EC of the European Parliament and of the Council of 28 January 2003 on public access to environmental information and repealing Council Directive 90 /313/EEC, OJ L 41, 13.2.2003, p. No. OJ L 41/26 of 14.2.2003.

Reporting to the European Commission

§ 25. Each year, the Federal Minister for Agriculture, Forestry, the Environment and Water Management has to submit a report to the European Commission on the application of Directive 2003 /87/EC. This report shall in particular include the rules on the allocation of emission allowances, the functioning of the registers, the application of the guidelines for monitoring and reporting, and the examination and questions of compliance with the rules on emission allowances. Directive and, where appropriate, the tax treatment of emission allowances. The first report is to be submitted to the European Commission by 30 June 2005.

Competent authority

§ 26. The following shall apply to the responsibility for granting the authorisation in accordance with § § 4 and 6:

1.		To the extent that the most essential authorisation for the operation of the installation concerned is a permit in accordance with national legislation, such as in particular in the case of power generation plants not subject to the 1994 trade order, the Landeshauptmann (State Governor) Responsible. In so far as this is appropriate or corresponds to the balance of the authorities ' responsibilities, the authority may, in general or in individual cases, entrust the district administration authority with the granting of the authorisation.
2.		In all other cases, the competent authority responsible for the approval of the plant under the administrative provisions of the Federal Government shall be responsible for granting the permit.

Criminal provisions

§ 27. (1) If the act does not constitute the offence of an act threatened with judicial punishment, an administrative surrender shall be carried out and shall be punished.

1.		with a fine of up to 35 000 euros, who is after the 1. Jänner 2005 shall carry out an activity as defined in Annex 1 or in accordance with a regulation in accordance with § 2 without authorisation in accordance with § § 4 or 6 of this Regulation;
2.		with a fine of up to 7 000 euros, who does not report the emissions of the plant or does not report on time (§ 8 and § 12) or does not submit a test report to an independent auditor (§ 9);
3.		with a fine of up to EUR 5 000, who does not report a notification in accordance with § 6 on time.

(2) The fines imposed on the basis of this Federal Act shall be paid to the Austrian JI/CDM Programme in accordance with the Environmental Promotion Act.

Penalties

§ 28. (1) Holder, who does not issue a sufficient number of emission allowances until 30 April 2006, 2007 and 2008 to cover their emissions in the previous year, shall have a penalty payment of EUR 40 for each tonne Carbon dioxide equivalent for which the holder has not issued any emission allowances. The performance of this penalty payment shall not release the holder from the obligation to surrender emission allowances in the amount of the excess emissions if it delivers the emission allowances for the following calendar year.

(2) Holders who do not issue a sufficient number of emission allowances to cover their emissions in the previous year until 30 April of the years from 2009 shall have a penalty payment of 100 euro for each tonne of carbon dioxide equivalent for which the holder has not made any emission allowances. The performance of this penalty payment shall not release the holder from the obligation to surrender emission allowances in the amount of the excess emissions if it delivers the emission allowances for the following calendar year.

(3) The recovery of the sanction payments is the responsibility of the Federal Minister for Agriculture, Forestry, the Environment and Water Management, who serves the purpose of the register office.

(4) The penalty payments, which are repealed pursuant to this Federal Act, are to be paid to the Austrian JI/CDM Programme in accordance with the Environmental Promotion Act.

(5) The names of the holders who violate the obligations under § 18 for the submission of a sufficient number of emission allowances shall be made on the homepage of the Federal Ministry for Agriculture, Forestry, Environment and Water Management published.

Enforcement

§ 29. (1) The Federal Minister for Agriculture, Forestry, the Environment and Water Management shall be responsible for the enforcement of this Federal Act, unless the following paragraphs determine otherwise.

(2) The Federal Minister of Agriculture, Forestry, Environment and Water Management shall be responsible for the enforcement of § 2 (2), § 10, fourth sentence, and § 13 (4) and (5), in agreement with the Federal Minister for Economic Affairs and Labour.

(3) The Federal Minister for Agriculture, Forestry, the Environment and Water Management, in agreement with the Federal Minister for Economic Affairs and Labour and the Federal Minister for Finance, shall be responsible for the enforcement of § 11 and § 21 (1) second sentence. .

(4) The Federal Government is entrusted with the enforcement of Section 1 (2).

(5) With the enforcement of § 23 and Section 26 (1) (2), the Federal Minister entrusted with the enforcement of the administrative regulations referred to in this paragraph shall be entrusted with the task of executing the relevant administrative provisions.

Gender-neutral function designations

§ 30. The function designations used in this federal law are to be understood as gender-neutral.

References to Directives

§ 31. This federal law lays down that Directive 2003 /87/EC of the European Parliament and of the Council establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Directive 96 /61/EC, OJ L 327, 30.12.2003, p. No. OJ L 275, 25.10.2003 p.32.

Klestil

Bowl

Annex 1

on § 4 (1)

Categories of activities

The thresholds set out below generally relate to production capacities or services. Where a plant owner carries out a number of activities under the same paragraph in the following list, in a facility or in a location, the capacity of those activities shall be added.

Activities	Greenhouse gases
Energy conversion and transformation Combustion plants with an approved fuel heat output of more than 20 MW (excluding installations for the incineration of hazardous waste or municipal waste)	Carbon dioxide
2. mineral oil refineries	Carbon dioxide
3. Facilities for dry distillation of coal (coking plants)	Carbon dioxide
Ferrous metal production and processing 4. Appendices to roasting or sintering of ores including sulphide ores	Carbon dioxide
5. installations for the production of pig iron or steel (primary or secondary melting) including continuous casting with a melting capacity of more than 2.5 tonnes per hour	Carbon dioxide
Mineral processing industry 6. installations for the production of cement clinker in rotary kilns with a production capacity of more than 500 tonnes per day or of lime in rotary kilns with a production capacity of more than 50 tonnes per day or in other furnaces with a production capacity of more than 50 tonnes per day or in other furnaces with a Production capacity of more than 50 tonnes per day	Carbon dioxide
7. installations for the production of glass, including as far as it is made from waste glass, including installations for the production of glass fibres, having a melting capacity of more than 20 tonnes per day	Carbon dioxide
8. installations for burning ceramic products, in particular roofing tiles, bricks, refractory bricks, tiles, stoneware or porcelain, with a production capacity of more than 75 tonnes per day and/or a kiln capacity exceeding 4 m ³ and a stocking density of more than 300 kg/m ³	Carbon dioxide
Other industries 9. Industrial plants for the production of pulp from wood or other fibre materials	Carbon dioxide
10. Industrial plants for the production of paper, paperboard or cardboard with a production capacity of more than 20 tonnes per day	Carbon dioxide

Annex 2

§ § 7 and 8

Principles for monitoring and reporting

1.	Monitoring of carbon dioxide emissions

The monitoring of emissions shall be carried out either by calculation or on the basis of measurements.

1.1.	Calculation

The calculation of emissions shall be carried out according to the following formula:

Activity data x Emission factor x oxidation factor

The monitoring of activity data (fuel consumption, production rate, etc.) is carried out on the basis of data on used fuel or raw materials or measurements.

Established emission factors are used. For all fuels, activity-specific emission factors can be used. Standard factors can be used for all fuels other than non-commercial fuels (fuels from waste such as tyres and gases from industrial processes). Floor-specific defaults for coal and EU-specific or producer-specific defaults for natural gas are to be further elaborated. For refinery products, IPCC default values can be used. The emission factor for biomass is zero.

If the emission factor does not take into account the fact that part of the carbon is not oxidized, then an additional oxidation factor shall be used. Where activity-specific emission factors have been calculated in which oxidation has already been taken into account, an oxidation factor shall not be used.

Standard oxidation factors developed in accordance with Directive 96 /61/EC shall be used, unless the holder can demonstrate that activity-specific factors are more accurate.

For each activity and plant as well as for each fuel, a separate calculation shall be made.

1.2.	Measurement

In the measurement of emissions, standardised or established procedures shall be used; the measurement shall be confirmed by means of a flanking emission calculation.

Monitoring other greenhouse gas emissions

Standardised or established procedures developed by the European Commission in cooperation with all interested parties and adopted in accordance with the procedure referred to in Article 23 (2) of Directive 2003 /87/EC shall be used. .

2.	Reporting on emissions

Each owner has the following information in the report for an installation:

A.			Investment data, including:

Name of the asset,

Address, including postal code and country,

the nature and number of the activities carried out in the installation in accordance with Annex 1,

Address, telephone number, fax number and e-mail address of a contact person and

Name of the owner of the facility and of any parent undertaking.

B.			For each of the activities carried out at the site in accordance with Annex 1, for which emissions are calculated:

activity data,

emission factors,

Oxidation factors,

Total emissions and

Uncertainties.

C.			For each activity carried out at the site in accordance with Annex 1 or a regulation § 2 (2), for which emissions are measured:

Total emissions,

Information on the reliability of the measurement procedures and

Uncertainties.

D.			For emissions from combustion, the report shall also indicate the oxidation factor, unless the oxidation has already been included in the calculation of an activity-specific emission factor.

Annex 3

on § 9

Criteria for the assessment of emissions

General principles

1.	The emissions from all activities listed in Annex 1 or in a regulation pursuant to § 2 (2) and in accordance with § 2 para. 3 included installations are subject to an audit.
2.	In the context of the examination procedure, the report will be discussed in accordance with § 8 and on the monitoring in the previous year. It shall also examine the reliability, credibility and accuracy of the monitoring systems, as well as the data transmitted and information on emissions, in particular:
a)	the transmitted activity data and related measurements and calculations;
b)	Choice and application of emission factors;
c)	the calculations for the determination of the total emissions; and
d)	in the case of measurements, the adequacy of the choice and application of the measurement procedures.
3.	The validation of the data on emissions is only possible if reliable and credible data and information allow a determination of emissions with a high degree of reliability. A high degree of reliability requires the holder to prove that:
a)	the transmitted data are conclusive;
b)	the collection of data has been carried out in accordance with applicable scientific standards; and
c)	the relevant information on the installation is complete and conclusive.
4.	The independent auditor shall have access to all locations and to any information relating to the subject of the examination.
5.	The independent auditor shall take account of the fact that the facility is registered under the Community Eco-Management and Audit Scheme (EMAS).

Methodology

Strategic analysis

6.	The audit is based on a strategic analysis of all the activities carried out in the plant. For this purpose, the independent testing facility needs an overview of all activities and their significance for emissions.

Process Analysis

7.	The examination of the transmitted information shall be carried out at the location of the installation if necessary. The independent testing facility shall carry out random checks to determine the reliability of the data and information transmitted.

Risk Analysis

8.	The independent testing facility shall subject all sources of emissions in the plant to an assessment in relation to the reliability of the data on each source contributing to the overall emissions of the plant.
9.	On the basis of this analysis, the independent audit body shall explicitly identify the sources with a high risk of error and other aspects of the monitoring and reporting process which could lead to errors in the determination of the overall emissions. In particular, mention should be made of the choice of emission factors and the calculations to determine the emissions of individual emission sources. Particular attention shall be paid to sources with a high risk of error and to the other aspects of the monitoring procedure mentioned above.
10.	The independent auditor shall take into account any effective procedures for controlling the risks that the holder applies in order to minimise uncertainties.

Report

11.	The independent auditor shall draw up a report on the validation specifying whether the report shall be satisfactory in accordance with § 8. This report shall include all aspects relevant to the work carried out. The declaration that the report is satisfactory in accordance with § 8 may be made if the independent audit institution considers that the total emissions have not been provided with any material false information.