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((Reference for a preliminary ruling - Environment - Directive 2003/87/EC - Greenhouse gas emission allowance trading scheme in the European Union - Determination of the extent of the obligation to surrender allowances - Penalties - Article 16(1) and (3)))
(2015/C 213/14)
Language of the case: German
Applicant: Bundesrepublik Deutschland
Defendant: Nordzucker AG
Article 16(3) of Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC, as amended by Directive 2004/101/EC of the European Parliament and of the Council of 27 October 2004, must be interpreted as meaning that it does not apply to an operator who surrenders a number of greenhouse gas emission allowances equal to the emissions for the preceding year as reported and verified in accordance with Article 15 of that directive, where it is established, following an additional verification carried out by the competent national authority after the expiry of the time-limit for surrender, that those emissions were understated, so that the number of allowances surrendered is insufficient;
It is for the Member States to determine the penalties which may be imposed in such a situation, in accordance with Article 16(1) of Directive 2003/87, as amended by Directive 2004/101.
(1) OJ C 235, 21.7.2014.