+Article 14 1.

Article 14 1.

By 15 March 2027 for the period from 2021 to 2025, and by 15 March 2032 for the period from 2026 to 2030, Member States shall submit to the Commission a compliance report, based on annual datasets, containing the balance of total emissions and total removals for the relevant period on each of the land accounting categories specified in Article 2(1), points (a) to (f), for the period from 2021 to 2025 and in Article 2(2), points (a) to (j), for the period from 2026 to 2030, using the accounting rules laid down in this Regulation.

The compliance report shall include an assessment of:

(a) 

the policies and measures regarding possible trade-offs, including at least with other Union environmental objectives and strategies, such as those laid down in the 8th Environment Action Programme set out in Decision (EU) 2022/591 of the European Parliament and of the Council ( 2 ), in the EU Biodiversity Strategy for 2030 and in the communication of the Commission of 11 October 2018 on a sustainable Bioeconomy for Europe: Strengthening the connection between economy, society and the environment;

(b) 

how Member States have taken into account the ‘do no significant harm’ principle when adopting their policies and measures to comply with their target set in accordance with Article 4(3) or their budget set in accordance with Article 4(4), to the extent relevant;

(c) 

the synergies between climate mitigation and adaptation, including policies and measures to reduce the vulnerability of land to natural disturbances and the climate;

(d) 

synergies between climate mitigation and biodiversity.

The compliance report shall also contain, where applicable, details on the intention to use the flexibilities referred to in Article 11 and related amounts, or on the use of such flexibilities and related amounts. Member States shall make the compliance reports publicly available in accordance with Article 28 of Regulation (EU) 2018/1999.

1. Overview

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1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements

3. Related Standards

Standards