Taxonomy-eligible economic act
DESCRIPTION OF ECONOMIC ACTIVITY ACCORDING TO TAX. REG.
INTERPRETATION AND GROUNDS FOR TAXONOMIC ELIGIBILITY Light sources within the meaning of the Regulation include LED modules as well as luminaires manufactured by the Zumtobel Group and their accessories (tracks, fasteners, etc.). This also covers lumi- naires with Zumtobel Group branding manufactured by third parties for the Zumtobel Group Sensors as well as hardware and software for lighting management systems are classified under presence and daylight controls for lighting systems. LED ballasts that regulate the current flow between the power supply and the LED light source are allocated to this economic activity. Emergency lighting is also classified as CCM 3.5 (m) because it is exempt from the requirements for energy label- ling in accordance with Annex IV to Commission Delegated Regulation (EU) 2019/2015 on energy labelling.
ECONOMIC ACTIVITY ACCORDING TO TAX. REG.
(g) light sources rated in the highest two populated classes of energy efficiency in accor- dance with Regulation (EU) 2017/1369 of the European Par- liament and of the Council and delegated acts adopted under that Regulation
(j) presence and daylight con- trols for lighting systems
CCM-3.5 Manufacture of ener- gy efficiency equipment for buildings
(m) energy-efficient building automation and control sys- tems for residential and non- residential buildings
Selling, purchasing, financing, leasing, renting and opera- tion of personal mobility or transport devices where the propulsion comes from the phy- sical activity of the user, from a zero-emissions motor, or a mix of zero-emissions motor and physical activity Purchase, financing, renting, leasing and operation of ve- hicles designated as category M1, N1, both falling under the scope of Regulation (EC) No. 715/2007 of the European Parliament and of the Council
*CCM-6.4 Operation of per- sonal mobility devices, cycle logistics
Electric bikes purchased as job bikes and/or as electric bikes in general.
Neither motorbikes nor light commercial vehicles are in use; the figures relate to leased cars, the maintenance of which is carried out by the leasing company. Purchased cars are also included.
CCM-6.5 Transport by motorbi- kes, passenger cars and light commercial vehicles
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