DECISION OF THE EEA JOINT COMMITTEE No 340/2023

of 8 December 2023

amending Annex XX (Environment) to the EEA Agreement [2024/1444]

THE EEA JOINT COMMITTEE,

Having regard to the Agreement on the European Economic Area (‘the EEA Agreement’), and in particular Article 98 thereof,

Whereas:

(1) Commission Implementing Regulation (EU) 2023/2122 of 12 October 2023 amending Implementing Regulation (EU) 2018/2066 as regards updating the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council ( 1 ) is to be incorporated into the EEA Agreement.

(2) Point (c) of Article 75t of Commission Implementing Regulation (EU) 2018/2066, as amended by Implementing Regulation (EU) 2023/2122, concerns reporting for tax purposes pursuant to national legislation transposing Union acts concerning tax, customs and duty; acts which fall outside of the scope of the EEA Agreement. Consequently, the reporting obligations under point (c) of Article 75t should not apply to the EFTA States.

(3) Annex XX to the EEA Agreement should therefore be amended accordingly,

HAS ADOPTED THIS DECISION:

Article 1

The following is added in point 21apj (Commission Implementing Regulation (EU) 2018/2066) of Annex XX to the EEA Agreement:

‘—

32023 R 2122 : Commission Implementing Regulation (EU) 2023/2122 of 12 October 2023 ( OJ L, 2023/2122, 18.10.2023 ).

The provisions of the Regulation shall, for the purposes of this Agreement, be read with the following adaptation:

Point (c) of Article 75t shall not apply to the EFTA States.’

Article 2

The text of Implementing Regulation (EU) 2023/2122 in the Icelandic and Norwegian languages, to be published in the EEA Supplement to the Official Journal of the European Union , shall be authentic.

Article 3

This Decision shall enter into force on 9 December 2023, provided that all the notifications under Article 103(1) of the EEA Agreement have been made ( *1 ) , or on the day of the entry into force of Decision of the EEA Joint Committee No 334/2023 of 8 December 2023 ( 2 ) , or on the day of the entry into force of Decision of the EEA Joint Committee No 335/2023 of 8 December 2023 ( 3 ) , whichever is the later.

Article 4

This Decision shall be published in the EEA Section of, and in the EEA Supplement to, the Official Journal of the European Union .

Done at Brussels, 8 December 2023.

For the EEA Joint Committee

The President

Pascal SCHAFHAUSER

( 1 ) OJ L, 2023/2122, 18.10.2023 .

( *1 ) No constitutional requirements indicated.

( 2 ) OJ L, 2024/1419, 13.6.2024, ELI: http://data.europa.eu/eli/dec/2024/1419/oj .

( 3 ) OJ L, 2024/1420, 13.6.2024, ELI: http://data.europa.eu/eli/dec/2024/1420/oj .

ELI: http://data.europa.eu/eli/dec/2024/1444/oj

ISSN 1977-0677 (electronic edition)