Transport by motorbikes, passenger cars and light commercial vehicles
The activity complies with the following criteria:
a. for vehicles of category M1 and N1, both falling under the scope of Regulation (EC) No 715/2007
i. until 31 December 2025, specific emissions of CO2, as defined in Article 3(1), point (h), of Regulation (EU) 2019/631, are lower than 50gCO2/km (low- and zero-emission light-duty vehicles);
ii. from 1 January 2026, specific emissions of CO2, as defined in Article 3(1), point (h), of Regulation (EU) 2019/631, are zero.
b. for vehicles of category L, the tailpipe CO2 emissions equal to 0g CO2e/km calculated in accordance with the emission test laid down in Regulation (EU) 168/2013.
Further information and explanations of the footnotes can be found on the EU Taxonomy website: