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1. The Commission shall, in 2026, review the effectiveness and impact of this Regulation, building on the two-yearly reporting, and submit a report to the European Parliament and to the Council with the result of the review. The Commission shall in particular assess progress made under this Regulation towards achieving the reduction targets set out in Article 1(5a), taking into account the technological developments, including as regards plug-in hybrid technologies, and the importance of an economically viable and socially fair transition towards zero-emission mobility. Based on that assessment, the Commission shall assess the need to review the targets set out in Article 1(5a). The Commission shall also assess the impacts of establishing minimum energy efficiency thresholds for new zero-emission passenger cars and light commercial vehicles placed on the Union market. The report shall, where appropriate, be accompanied by a proposal to amend this Regulation.

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6. By 31 December 2024, the Commission shall review Directive 1999/94/EC considering the need to provide consumers with accurate, robust and comparable information on the fuel and energy consumption, CO2 emissions and air pollutant emissions of new passenger cars placed on the market, including under real-world conditions, as well as evaluate the options for introducing a fuel economy and CO2 emissions label for new light commercial vehicles. The review shall, where appropriate, be accompanied by a legislative proposal.

7. The Commission shall, by means of implementing acts, determine the correlation parameters necessary in order to reflect any change in the regulatory test procedure for the measurement of specific emissions of CO2 referred to in Regulations (EC) No 715/2007 and (EC) No 692/2008 and, where applicable, Regulation (EU) 2017/1151. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 16(2) of this Regulation.

8. The Commission is empowered to adopt delegated acts in accordance with Article 17 in order to amend this Regulation by adapting the formulae set out in Annex I, using the methodology adopted pursuant to paragraph 7 of this Article, while ensuring that reduction requirements of comparable stringency for manufacturers and vehicles of different utility are required under the old and new test procedures.

9. The Commission is empowered to adopt delegated acts in accordance with Article 17 in order to amend the formulae set out in Part B of Annex I, where such amendments are necessary in order to take into account the procedure for multi-stage N1 vehicles set out in Part A of Annex III.