The European Union Emissions Trading System (EU ETS), introduced and regulated in European legislation by Directive 2003/87/EC, is the main instrument adopted by the European Union to achieve its CO2 reduction targets.

The new Directives provide for an inhancing the reduction target (bringing it to -62% to 2030 compared to 2005) and the enlargement to new sectors. In addition to stationary plants, aircraft operators had already been included in the mechanism, and now the participation of the maritime transport. At the same time, a new section of the mechanism is created, called ETS 2for the road transport and buildings. In order to avoid excessive imbalances in these sectors, a lower emission reduction target compared to the ETS1 (-43% to 2030) was set and the price of emission allowances was capped at least for the first phase of implementation.

Bringing the different provisions together in a single transposition scheme makes complicated reading of the measure. Furthermore, given the delay with which the transposition procedure of the directives was initiated, appear critical deadlines set out in the decree for the purposes of preparing monitoring plans, emission reporting and restitution, in respect of which it is deemed appropriate to provide for a extension as is happening in other member states.