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Commission Regulation (EU) No 600/2012Dangos y teitl llawn
Commission Regulation (EU) No 600/2012 of 21 June 2012 on the verification of greenhouse gas emission reports and tonne-kilometre reports and the accreditation of verifiers pursuant to Directive 2003/87/EC of the European Parliament and of the Council (Text with EEA relevance)
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Changes over time for: Article 7
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- Regulation modified by 2019 c. 1 s. 79(5)
- Regulation repeal by EUR 2018/2067 Regulation
Article 7U.K.General obligations of the verifier
1.The verifier shall carry out the verification and the activities required by this Chapter with the aim of providing a verification report that concludes with reasonable assurance that the operator’s or aircraft operator’s report is free from material misstatements.
2.The verifier shall plan and perform the verification with an attitude of professional scepticism recognising that circumstances may exist that cause the information in the operator’s or aircraft operator’s report to contain material misstatements.
3.The verifier must carry out verification in the public interest, independent of the operator or aircraft operator and the competent authorities responsible for Directive 2003/87/EC.
4.During the verification, the verifier shall assess whether:
(a)the operator’s or aircraft operator’s report is complete and meets the requirements laid down in Annex X of Regulation (EU) No 601/2012;
(b)the operator or aircraft operator has acted in compliance with the requirements of the greenhouse gas emissions permit and the monitoring plan approved by the competent authority, where the verification of an operator’s emission report is concerned, and with the requirements of the monitoring plan approved by the competent authority, where the verification of an aircraft operator’s emission or tonne-kilometre report is concerned;
(c)the data in the operator’s or aircraft operator’s report are free from material misstatements;
(d)information can be provided in support of the operator’s or aircraft operator’s data flow activities, control system and associated procedures to improve the performance of their monitoring and reporting.
For the purpose of point (c) of this paragraph, the verifier shall obtain clear and objective evidence from the operator or aircraft operator to support the reported aggregated emissions or tonne-kilometres taking into account all other information provided in the operator’s or aircraft operator’s report.
5.Where the verifier discovers that an operator or an aircraft operator is not complying with Regulation (EU) No 601/2012, that irregularity shall be included in the verification report even if the monitoring plan concerned is approved by the competent authority.
6.Where the monitoring plan has not been approved by the competent authority pursuant to Article 11 of Regulation (EU) No 601/2012, is incomplete or where significant modifications referred to in Article 15(3) or (4) of that Regulation have been made during the reporting period which have not been accordingly approved by the competent authority, the verifier shall advise the operator or aircraft operator to obtain the necessary approval from the competent authority.
Following the approval by the competent authority, the verifier shall continue, repeat or adapt the verification activities accordingly.
Where the approval has not been obtained before the issue of the verification report, the verifier shall report this in the verification report.
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