The Green Tax Package was elaborated prior to and independently of the Kyoto
Protocol, to which Denmark is a signatory. In the breakdown of the EU target it
was decided that Denmark would have to reduce its emissions of greenhouse gases
by 21% by 2008-2012 compared to 1990. This target has been debated by Denmark
who argues that the Danish CO2 emissions for 1990 should be increased in order to
adjust for the country’s large electricity import that year.