S.L. 545.37 Art. 10for the Guidelines for Regulation and of the the calculation

The Commission shall review, by 31 December 2020, guidelines calculation of land carbon stocks (Note 5) drawing on the 2006 IPCC National Greenhouse Gas Inventories – volume 4 and in accordance with

(EU) No 525/2013 and Regulation (EU) 2018/841 of the European Parliament Council (Note 6). The Commission guidelines shall serve as the basis for of land carbon stocks for the purposes of the Directive.