In the light of the upcoming phase 4 of the European Union Emissions Trading System (EU ETS, 2021-2030), the Monitoring and Reporting Regulation and the Accreditation and Verification Regulation are currently under review. One topic of particular interest is the question whether and to what extent greenhouse gas (GHG) emissions transferred to Carbon Capture and Utilisation (CCU) installations should be deductible for the transferring installation. The project discusses a set of generally applicable criteria that can evaluate CCU applications with regard to climate protection and in particular with regard to enforceability.