8. By way of derogation from paragraph 1, Member States may, by 31 December 2025, request the Commission to use a base year other than 2018 for the calculations of the targets set out in paragraph 1. If a Member State makes such request, the Commission may, without prejudice to paragraphs 5 and 7, allow the Member State to use such other base year for the purpose of calculating the targets set out in paragraph 1 on condition that the Member State provide substantiated evidence:
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(a)
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of a significant increase in packaging waste during the year that it requests to use as a base year for the purpose of calculating the targets set out in paragraph 1;
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(b)
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that the significant increase in packaging waste demonstrated under point (a) is due to changes in the reporting procedures only;
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(c)
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that the significant increase in packaging waste demonstrated under point (a) is not due to an increased consumption; and
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(d)
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of better comparability of data between the Member States.
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