- A fuel storage site of a coal-fired power plant such as that at issue in the main proceedings and as described by the referring court is part of an ‘installation’ within the meaning of Article 3(e) of Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Directive 96/61/EC, as amended by Decision No 1359/2013/EU of the European Parliament and of the Council of 17 December 2013.
- The first subparagraph of Article 27(2) of Commission Regulation (EU) No 601/2012 of 21 June 2012 on the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87, as amended by Commission Regulation (EU) No 206/2014 of 4 March 2014, must be interpreted as meaning that coal lost as a result of the process by which it naturally self-heats while in storage on a site that is part of an installation within the meaning of Article 3(e) of Directive 2003/87 cannot be regarded as coal exported from that installation.